Análisis financiero y su incidencia en la toma de decisiones de la Cooperativa de Ahorro y Crédito Chunchi Ltda., del cantón Chunchi, provincia de Chimborazo, período 2016 y 2017

Abstract

The financial analysis to the Cooperativa de Ahorro y Crédito Chunchi Ltda., Is part of an information process whose fundamental objective is to provide data for decision making. This analysis can be applied through financial analysis methods that are considered as the procedures used to simplify, separate or reduce the descriptive and numerical data that make up the financial studies. The methods used in the investigation were: horizontal and vertical method the financial statements (Balance Sheet and Statement of Losses and Gains), and financial indicators that allow to control the economic functioning of the Chunchi Savings and Credit Cooperative Ltd. When performing the Financial Analysis to the entity, it is asked to identify different findings such as: non-existence of Financial Analysis reports to management and the board of directors, the supervisory board does not perform its functions by not evaluating the financial statements of the cooperative, there is no elaboration of more significant financial ratios of the cooperative, there is no elaboration of ratios most significant financial The cooperative does not have a liquidity contingency plan, putting this very important indicator in a latent risk in a financial institution. Therefore, it is recommended to make correct decisions that help to counteract these irregularities for the fulfillment of objectives proposed by the financial institution.