Evaluación financiera a la Cooperativa de Ahorro y Crédito “Fernando Daquilema” Ltda., en la agencia Guayaquil centro de la provincia del Guayas, período fiscal 2017 - 2018

Abstract

This degree work called Financial Assessment to the Savings and Credit Cooperative "Fernando Daquilema" Ltd. Located in the Guayaquil Center agency of Guayas Province, fiscal period 2017 - 2018, it has the main purpose of evaluating the financial performance that makes it possible to take decisions within a framework of efficiency and effectiveness. For the development of this work, an interview was conducted to the Head of Agency to be able to know the current financial behavior of the institution, the surveys were also applied to the entity's officials in relation to the financial procedures they may handle inside and outside the institution. Subsequently, for accounting purposes, the accounting information of the SACCO Fernando Daquilema Ltd was collected., such as the Statement of Financial Position and the Income Statement; with this information, the PERLA system indicators were applied, which allowed measuring key areas of operation such as: provisions for bad loans, effective financial structure, performance and cost, liquidity, asset quality and growth signals; This resulted in deficiencies of the following indicators: low percentage in loan portfolios, insufficient liquidity, deficiencies in establishing active and passive interest rates, high delinquency rate and as a result there is no significant growth in total assets and the increase of new business partners in the institution. The Cooperative is recommended to accept the suggestions issued in the financial report of the financial evaluation since they are the results of the analytical process, with the above-mentioned report, it is hoped to ensure adequate decision-making, which allows the timely use of resources and to achieve established institutional objectives.