Análisis a los estados financieros para la adecuada toma de decisiones de la Cooperativa de Ahorro y Crédito Metrópolis Ltda., cantón Quinsaloma provincia de Los Ríos, de los períodos 2013 y 2014

Abstract

The objective of the present analysis to the Financial Statements is to adequate taking decisions of the Credit Union Metropolis, Limited, County Quinsaloma Province of Los Rios, during the periods 2013 and 2014. To make the present investigation the deductive, descriptive, and analytic methods were applied in the application of procedures to reach the organization and descriptive, analytic, and statistical presentation (Projections). Furthermore, techniques such as: the observation, survey, and documentation, which are useful techniques to collect data that will be part of the DataBase, before the development of the investigation. It was diagnosed and then was proceeded to the evaluation of the financial statement through the indicator of SEPS and monitoring system “PERLAS”, which is popular for the evaluation of the Credit Unions, by means of it, the financial activity of the Credit Union was known, the quality of its assets, saving deposits, the performance and cost rates, the financial cost, liquidity, and growth signals, financial indexes to measure the economic and financial profitability, as well as the Financial Spring of the Credit Union and Projections about Credits and term deposits. The conclusions, recommendation, and the financial report should be taken into account by its managers that can know the current situation of the Credit Union, since its aims and objective, require a financial steadiness within short and long term.