Evaluación financiera a la Cooperativa de Ahorro y Crédito San Jorge Ltda., de la ciudad de Riobamba, provincia de Chimborazo, períodos 2018 – 2019

Abstract

The financial evaluation carried of the Savings and Credit Union San Jorge Ltda., of the city of Riobamba, province of Chimborazo, in the periods 2018 – 2019, it allowed the results to become a key management tool for managers, and therefore preventive and corrective actions were taken to improve decision-making at the institutional level. The research approach was mixed using descriptive and mathematical methods; likewise, the scope was descriptive – exploratory, by taking real financial information and analyzing it; on the other hand, in addition, the population surveyed to obtain information were those who are directly linked to the financial aspects of the COAC. To diagnose the financial situation of the cooperative entity, financial ratios belonging to the PERLAS system were applied, oriented to the analysis based on 6 components: protection, effective financial structure, returns and costs, liquidity, asset quality and growth signals, which look at key areas of credit unions. The findings found are in relation to: the oversizing of provisions for non-performing loans, the financial institution is not in a position to hedge any financial risk events in the future by the fact of having a minimum amount of reserves, a low return on investments, savings deposits, gross margin, credit union does not have the necessary resources to cover disbursements of partner contributions and low growth of: liquid, financial investments, savings deposits, contributions from partners and assets. The financial evaluation had an impact on improving decision-making to be applied in later periods and thus improve the economic situation under the contribution of the analysis and detection of 10 findings.