Diseñar el plan financiero de la Cooperativa de Ahorro y Crédito “Nuevo País” de la ciudad de Ambato, para el año 2013

Abstract

The current study makes a deep analysis about the financial structure of the Savings and Credit Cooperative, “Nuevo País”. This analysis makes possible to understand the financial behavior of this entity and be aware of its capability of funding and own investment through the PEARLS system. This research paper consists of four chapters, the first one, points out two aspects: an overview of the cooperative financial system and an overview of the Cooperative of Savings and Credit, “Nuevo País”, a cooperative that provides credit and savings services to the most deprived sectors and contributes to the construction of a popular and solidarity economy. The second chapter encloses a financial assessment of the cooperative, focused on the external and internal analysis as well as a situational analysis of the products and the financial services of the cooperative for the construction of the SWOT matrix, furthermore, it is carried out the horizontal and vertical analysis during 2011 and 2012. The third chapter deals with the calculation and analysis of PEARLS indicators in six areas: Protection, Financial Structure, Investment Return and Cost, Liquidity, Asset Quality and Growth Signals, in addition to this, it is conducted the projection of the financial statements until 2017 finally, the strategies to improve the indicators are posed. To conclude, chapter four comprises conclusions and recommendations.