Evaluación a la gestión financiera de la Cooperativa de Ahorro y Crédito “Pushak Runa” de la ciudad de Ambato, provincia de Tungurahua, período 2013-2014

Abstract

The present paper was carried out at Saving and Credit Union “Pushak Runa”. All the staff gave information to do this research which is referred about: FINANCIAL MANAGEMENT EVALUATION OF AMBATO CITY, PROVINCE OF TUNGURAHUA, 2013-2014. It is pretended to get opinions contributing to improve performance and making decisions by using the methodology to get enough and effective information to be analyzed. Surveys were applied to the staff and the clients who work in the financial entity in order to formulate the evaluation. After that, a financial analysis was carried out by means of reviewing of financial statements with a vertical analysis, horizontal analysis and financial indicator which let analyze the effect of financing referring to the financial structure of the institution. From the results, it was determined that entity accomplish with all the objetives but it is necessary to make some corrections so that, it can be known at a regional and local level and can keep its prestige.