Análisis financiero aplicando el método Perlas, a la Cooperativa de Ahorro y Crédito “Riobamba” Ltda., período 2018

Abstract

This work was focused on the Financial Analysis, applying the Perlas method to the "Riobamba" Ltda. Savings and Credit Cooperative, Period 2018, to improve the profitability of the institution and optimize its financial resources. The research techniques used were the observation to perform the entity's recognition and objectively. Pay attention to the economic situation within the Cooperative and interviews applied to the SCC accountant for the collection of information that will then be analyzed. In addition to interviewing employees regarding the application of financial analysis. Later in the development of the work, accounting information was collected from the Riobamba SCC, such as the income statement and the final balance sheet with this information, the indicators that make up the Pearl system itself were applied, which allowed measuring key areas such as Protection, Effective financial structure, Performance and Costs, Asset Quality, Liquidity and Growth Signs. The findings were: a high percentage in the provision of the loan portfolio, high operating expenses, low increase in the number of associates, low level of financial investments. The Cooperative is recommended to accept recommendations issued in the financial report, as they are the results of the analytical process, which is expected to ensure adequate decision-making that allows the appropriate use of resources and power to achieve institutional objectives.