Evaluación económica y financiera de la Cooperativa de Ahorro y Crédito politécnica de Chimborazo Ltda., período 2014 – 2018, para mejorar las decisiones de inversión

Abstract

The objective of this research work was to carry out the economic and financial evaluation of Cooperativa de Ahorro y Crédito Politécnica de Chimborazo Ltda., during the period 2014 - 2018, through the application of financial indexes for the improvement of decision making and the recovery of overdue portfolio. The work focuses on the problem that the cooperative is going through, then, the theoretical part is examined, which allows to obtain a more concise idea about what a financial evaluation means. After that, the methodology to be used in this work is identified in order to find timely information by applying surveys to the employees and managers of the organization, also, the interview applied to the manager and accountant. Based on the results gotten, the proposal was developed, starting from a vertical analysis, horizontal analysis and financial indicators analysis. Finally, it is concluded that the financial evaluation proposal, constitutes a precise element that can be used to improve investment decisions in order to promote the growth and progress of the Cooperative. In itself, this research proposes the establishment of new scopes for the economic, popularand solidarity development in the Cooperativa de Ahorro y Crédito “Politécnica de Chimborazo Ltda." for a period of four years.