Análisis y evaluación del patrimonio técnico y su incidencia en la solvencia patrimonial de la Cooperativa de Ahorro y Crédito Chibuleo Ltda. provincia de Tungurahua, cantón Ambato período enero a junio del 2014

Abstract

This research is about the Analysis and evaluation of Technical Equity and its impact on the equity solvency of Chibuleo Ltda. Savings and Loan Credit Union. It aims to develop a manual of procedures of Technical Equity in the Cooperative. Those are groups of patrimonial elements, which perform economic and financial functions. So, they are homogeneous. The horizontal and vertical analysis, verification and fairness of the financial statements from January to June 2014 are determined, at work. Through methods, tools and the Cooperative's consolidated results, is developed with the implementation of the surveys. These serve to the verification of research hypotheses allowing the realization of the procedures manual of the technical equity. Also, it contains the importance of preparation, and becomes known the respective steps knowing the differences that exist in the total technical Equity and contingent assets. It is recommended the application of the procedures manual to the counter. It is responsible for maintaining the accounting records, and timely submission to the Manager who performs the respective modifications and correct decision to increase the equity solvency for the next financial period.