Análisis financiero mediante la aplicación del método Perlas, a las cooperativas de ahorro y crédito pertenecientes al segmento cuatro de la Unión Provincial de Cooperativas de Ahorro y Crédito de Chimborazo – UPROCACH, periodo 2015 – 2016

Abstract

The current financial analysis by means of the application of the PERLAS method to the Credit Unions of the fourth segment of the Provincial Party of the Savings and Credit Unions of Chimborazo, period 2015-2016, aims to assess the economic-financial situation to foster appropriate decision making at managerial level. The deductive and inductive methods were applied, research techniques such as observation and an interview to the manager of the organization, which allowed to gather the general and account information such as the financial statement, statement of results and the number of partners. Eventually, the PERLAS indicators were used to measure the key areas of the institutions such as protection, efficient financial structure, performance and cost rates, liquidity, quality of assets and growth signals, allowing then to identify the following weaknesses: inadequate percentages of provision of credit portfolio, deficiency in the methodology to state active and passive interest rates, defective processes of fundraising, inadequate financing and management of unproductive assets. It is recommended that the organization adopt the suggestions issued in the financial analysis report in view that it will contribute to adequate decision-making and compliance with institutional objectives.