Análisis a los estados financieros de la cooperativa de transportes y turismo Baños, cantón Baños provincia de Tungurahua. Período 2014–2015

This thesis is an ANALYSIS ON THE FINANCIAL STATEMENTS OF THE COOPERATIVA DE TRANSPORTE Y TURISMO BAÑOS, BAÑOS CITY IN THE PROVINCE OF TUNGURAHUA THE PERIOD OF 2014-2015. This analysis was done using the guidelines of article 151 using the current regulations of Universidad Nacional de Loja. The main objective of this work is to perform financial analysis reflecting the real situation of the cooperative during the period 2014-2015. In assessing the financial situation of the cooperative, we proceeded to perform the vertical and horizontal analysis such as measuring the degree of representativeness of each account before the group to which it belongs. Financial indicators such as liquidity and solvency, Debt Management, Profitability applied, the graphical representation of the results was carried out and a report describing in summary form the structure, composition, behavior accounts in percentages and variation over the previous period was developed. Similarly it was evident that 2014 had minimal benefit, and 2015 resulted in a significant loss for the period, showing that no corrections regarding expenditure was taken were higher than budgeted revenues for this is recommended at the end of each financial year the implementation of stricter financial information analysis of the cooperative based on the results, they can take timely decisions either preventive for the benefit of the cooperative.

• Hovedforfatter: Guevara Cruz, Ítalo Wladimir (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2017
• Fag: CONTABILIDAD; ESTADOS FINANCIEROS
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/18715