Diagnóstico financiero de la Cooperativa de Ahorro y Crédito de la Microempresa “Fortuna”, periodo 2020-2021

Currently, the task of managers to make the right decisions to maximize the economic value of financial institutions is arduous and involves a great responsibility, therefore the management and application of financial indicators is a fundamental tool to facilitate their work. The purpose of this research is to carry out a financial diagnosis of the Cooperativa de Ahorro y Crédito de la Microempresa Fortuna in the period 2020-2021. This research was descriptive and explanatory because the analysis of the entity's financial statements was carried out in order to identify weaknesses and existing problems. In order to identify the economic and financial situation of the entity, some financial tools such as horizontal and vertical analysis and the PERLAS Monitoring System were applied to the entity's financial statements. The main results obtained show that the assets in 2021 had a growth of 8% with respect to 2020. Within the asset structure, the most representative account in 2021 is the loan portfolio with 72%, this being adequate because its main activity is the collection and placement of resources. Likewise, it was evidenced that the indicators of protection, liquidity, growth signals, profitability and asset protection are within the goal established in the PERLAS methodology, however, there is a high level of unproductive assets that do not produce returns to the institution, for which a plan is proposed to improve the problems found. In conclusion, the institution is in a good situation according to the application of the financial tools, which has allowed it to have a good position in the market.

• Autor principal: Quichimbo Córdova, Pedro Salvador (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2023
• Assuntos: <FINANZAS>; <DIAGNOSTICO FINANCIERO>; <MICROEMPRESA>; <INDICADORES FINANCIEROS>
• Acesso em linha: https://dspace.unl.edu.ec/jspui/handle/123456789/26001