Análisis financiero mediante la aplicación del método perlas a la Cooperativa de Ahorro y Crédito Indígena SAC Ltda., de la ciudad de Ambato, provincia del Tungurahua, período 2018 – 2019

Abstract

In the financial analysis for the company, the PERLAS method was applied to generate better financial performance for correct decision-making. For the present study, a quantitative and qualitative methodology was used, for which an interview was applied to the general manager and the accountant where relevant information could be obtained, such as lack of adequate and timely financial information according to each of the periods where the high delinquency rates, notoriously affects the liquidity and profitability of the company, due to the lack of portfolio recovery techniques, collections and negotiation policies, in accordance with institutionally defined policies. When carrying out the financial analysis of the periods 2018 - 2019 through the PERLAS method where each of the components of the system was evaluated, which allowed measuring the key areas and disclosing the results of the deficient financial indices. It was possible to determine that the company has not applied an adequate financial analysis using the PEARLS method. For this reason, multiple deficiencies in financial administrative management have been found, causing multiple inconveniences in accounting. The management of the company is recommended to accept the financial report, which should be examined and applied the indicators that present problems and be able to carry out strategies to be in accordance with the established standard for adequate decision-making processes.