Evaluación financiera a la asociación de productores y comercializadores de leche APROLEQ, del cantón Quero, provincia de Tungurahua, período 2018 – 2019

Abstract

The purpose of this degree work was to evaluate the financial situation through the analysis and the application of indicators to determine the liquidity, solvency, and profitability of the Association of Milk Producers and Marketers APROLEQ, in the Quero canton, province of Tungurahua, period 2018- 2019. For the research's development, a qualitative and quantitative approach was used, a descriptive and exploratory level, a non-experimental design, observational, retrospective, applied, documented and field, deductive, inductive, analytical and empirical method. In addition, an interview was applied to the legal representative and surveys to a segment of the staff to the president, accountant, and collection operators, all this allowed to obtain efficient information and establish a general diagnosis and issue a financial evaluation report for the Financial Evaluation was used the analysis and application of financial indicators to the financial statements for the period 2018-2019, necessary to determine the current situation of the association, which were correctly interpreted. As a result, it was determined that no Financial Evaluation had been performed. Therefore, it does not have real and reliable information. It does not manage an adequate structure and presentation of the Financial Statements in a concise and clear manner; it was evidenced that during the two periods of analysis for the year 2018, there was the profitability of $2,752.38, while for the year 2019, there is a loss of $-812.11 decreasing the profitability by 70%. Finally, it is concluded that the liquidity and solvency of the association are adequate since it has its own resources (partner contributions); as for profitability, it is not profitable because there is no good management of resources. It was recommended to the legal representative and the accountant to adequately plan, organize and control the financial resources and to apply a financial evaluation periodically for good quality decision making.