Análisis financiero mediante la aplicación del método perlas a la Cooperativa de Ahorro y Crédito Jadan Ltda., cantón Gualaceo, provincia del Azuay, períodos 2018 – 2019

Abstract

The objective of the present work was to perform a financial analysis under the PERLAS monitoring system for the Savings and Credit Cooperative Jadan Ltda. to become a decision-making tool at the management level. The methodology had a mixed approach, the quantitative part referring to the participation of the accounting accounts of the financial statements identified the structure, composition, behavior, and variation. The qualitative approach was used to determine the financial situation of the entity with the analysis and interpretation of the results of the behavior of these accounts to issue conclusions and propose recommendations. Thus, the descriptive level of the behavior of the accounts and explanatory level of the causes of the financial position were also available in a non-experimental and longitudinal research design in the periods 2018 and 2019. A field study was also carried out where the facts and documents were developed for the financial statements, applying the analytical, synthetic, and deductive methods. The use of data collection techniques such as observation and interviews with the entity's managers were also used. The financial situation was then evaluated by applying the components of P=Asset Protection, E=Financial Structure, R=Rates of Return and Costs, L=Liquidity, A=Asset Quality, and S=Signs of Growth. The results indicated increased provisions, credit accumulation, over-financing, lack of member contributions, high delinquencies, yield rates, and costs in line with the market rate, business rate, and inflation rates, liquidity was insufficient to meet obligations and the entity showed signs of decelerating growth. It was concluded that the financial structure was inefficient, with high unproductive assets, insufficient liquidity, and slowed growth. It was recommended to apply the PERLAS method as a management decision tool and implement the strategies to strengthen the financial situation.