Evaluación de la gestión financiera a la Cooperativa de Ahorro y Crédito Sumak Kawsay Ltda, del cantón Latacunga, provincia de Cotopaxi, año 2017 - 2018

Abstract

The objective of this work is to carry out an evaluation of the financial management that will contribute to the improvement of the income and financial processes at Cooperativa de Ahorro y Credito Sumak Kawsay Ltda., from the city of Latacunga, Cotopaxi province on the year 2017-2018, contributing to the improvement of decision making, as well as an opinion on the efficiency and effectiveness of the controls carried out in the concession processes versus portfolio recovery. For the development of the proposal, an analysis and evaluation was made of the financial management, for which information was request form the Cooperative for two consecutive accounting periods, where its was possible to determine the economic situation in which the institution is located, where it was possible to determine the economic situation in which the institution is located, through vertical analysis method to compared financial indices from 2017 to 2018. It was established that the area that deserves the most attention of granting and monitoring of loans, increasing its risk portfolio, causing future profitability problems due to lack of portfolio recovery of the loans granted It is concluded that this research work will help improve your financial management by making sound decisions through the correct application of analysis methods. Therefore, it is recommended to carry out an analysis and evaluation of the financial management periodically so that the management improves its decision making and these are taken on time.