Evaluación y ejecución presupuestaria de la COAC La Floresta Ltda. matriz Picaihua, período 2019-2021

Abstract

The objective of this degree work is called evaluation and budget execution of Savings and Credit Cooperative La Floresta Ltda. Matrix agency period 2019 - 2020 was to contribute to the improvement of the administrative activities which will allow a good decision-making through an analysis of the risk factors. For this work a survey was applied to the personnel who works in the entity, and a horizontal and vertical analysis whose information was used to find the following results. The liquidity of the cooperative for the year 2019, in the year 2020 has 18.02% and in the year 2021 it has 17.7% to cover the expenses that arise a value that has been growing notably each year which means that the cooperative is profitable regardless of its sources of financing. A budget evaluation was conducted to better direct the economic and financial resources available to the institution seeking to achieve the growth of the cooperative with a good administration of the resources obtained in the different activities established in the budget, thus measuring the level of efficiency and effectiveness. With respect to the budget, it was evidenced that values are budgeted below what is executed because an analysis of the actual financial statements is not conducted to budget for the following years. It is recommendable for managers to design strategies that will help them to better control loans, taking into account that the entity's equity is not sufficient to cover its obligations with third parties, delaying the fulfillment of goals and objectives