Análisis financiero mediante la aplicación del método Perlas a la Cooperativa de Ahorro y Crédito “Minga” Ltda., del cantón Riobamba, provincia de Chimborazo, periodo 2016

Abstract

The current research work is centered in the financial analysis by applying the “PERLAS” method to “Cooperativa de Ahorro y Credito Minga Ltda.”, located in the Riobamba County, Chimborazo Province in the year 2016 in order to evaluate the financial performance that allows an adequate decisions making at the managerial level. It used different methods such as: analytical, synthetic and deductive, as well as techniques and research tools: interview with the Manager and survey applied to the staff that has to do with the financial analysis. Subsequently, for the proposed framework, it collected the accounting information of COAC Minga Ltda., such as: the Statement of Financial Position and the Income Statement. With this information, it applied indicators of the PERLAS System which allowed measuring specific areas of operations like: Provisions and bad debts, Effective Financial Structure, Performance and Costs, Liquidity, Asset Quality and Growth Signs. All of these aspects allowed identifying deficiencies in the following indicators: low percentage in the loan portfolio, excess operating expenses, deficiency in establishing active and passive interest rates, high percentage of non-performing loans and product, taking into account that there is no significant growth in the Institution. It is recommended that the Cooperative to accept the suggestions made in the economic report of the financial analysis due to they are the results of the analytical process which will help to guarantee an adequate decision making and allow the opportune utilization of the resources to achieve the institutional objectives.