Análisis y evaluación a la gestión administrativa y financiera de la Cooperativa de Ahorro y Crédito Cámara de Comercio Indígena de Guamote Ltda., período 2013-2014

Abstract

The purpose of this research was to evaluate the administration and financial mangement of the cooperative savings and credit “Cámara de Comercio Indígena de Guamote Ltda.”, in the period of 2013-2014, for this evaluation indicators were used, both administrative and financial to the implementation of COSO II method, in the administrative and financial indicators, for the budgetary area and accounting. For the evaluation of internal control, techniques were developed as evaluating the SWOT Matrix and the use of surveys and interviews, to the officials of the Institution; It is also necessary to review other relevant aspects such as statutes, structural organization, code of ethics, and other regulations governing the activities of the Cooperative, for financial evaluation was used methods of horizontal and vertical analysis and application of indicators of Financial Management, as a result of the analysis it was concluded that the entity not count with established guidelines in a manual of functions of the activities, which must play its employees and the percentage of nonperforming loans, which is very high, creating a liquidity problem, thus it is recommended to establish manual functions, acording to the needs of each work area and analyze the politics of nonperforning loans to decrease, the high percentages of nonperforming loans, loans to overcome and uncollectible accounts.