Auditoría de gestión a la Cooperativa de Ahorro y Crédito San José Ltda., del cantón Montalvo, provincia de los Ríos, período 2019

Abstract

The objective of the research was to financially evaluate the property, plant, and equipment of the company “Productos Alimenticios San Salvador”, to determine productivity and obtain the most relevant results aimed at profitability. For this purpose, an observational and experimental design was used, complemented by the following research techniques: direct observation to objectively identify the financial situation of the company, the survey that allowed obtaining concrete information and the interview guide through a direct conversation with the Plant Manager, as the main responsible for the production equipment, in order to obtain information about the procedures and uses of such goods, the Accountant and Manager, to obtain information about the accounting record of the property, plant and equipment, collecting the necessary information that allowed to apply the financial analysis and financial evaluation to the consecutive periods, 2018 and 2019, the statement of financial position and the income statement were requested, to apply the vertical analysis, horizontal analysis and financial indicators; For the productivity analysis, the fixed assets were studied where an analysis of the capacity utilized was applied. The most outstanding results of the financial evaluation revealed the lack of utilization of installed capacity, with negative effects on profitability. It is concluded that the decisions on the sources of financing for property, plant, and equipment were wrong and some fixed assets are being underutilized. It is recommended that the property, plant, and equipment be financed only with long-term liabilities and with profits, also to take advantage of the maximum installed capacity of the production plant and fixed assets so that they do not become underutilized, being results that guarantee the right decisions aimed at improving profitability.