Evaluación de la gestión financiera a la Cooperativa CACPE Pastaza agencia Tena, cantón Tena, provincia de Napo periodo 2013 – 2014

Abstract

This research topic aims to make an assessment of Financial Management to the Cooperative CACPE Pastaza, Agency Tena, Tena Canton, Napo Province period 2013-2014, in order to achieve the objectives and to evaluate the degree of compliance through tools and indicator of the importance of financial indicators is based, as it contributes greatly to meet the financial process of the cooperative, based on indicators of liquidity, solvency of profitability, debt, debt, efficiency and productivity; and Management Asset / Liabilities, to assess the degree of compliance with the financial management of the cooperative, it was determined that it has adequate capacity to generate the financial cushion and able to face any internal and / or external events, and face these unexpected cost, but remain to monitor the level of bad debts and the effects of competition, which could put pressure on the margins of the cooperative, based on the assessment that allowed evaluate and interpret the economic and financial situation and thus define the successful actions; efficiently and effectively managing human, economic and financial resources. Finally it was concluded that the cooperative is financially stable and that requires certain parameters to strengthen management of the portfolio at no higher risk for same, being a rescue option, to thereby have a base of financial management actions.