Análisis de la evolución de la situación financiera a través del método PERLAS de la cooperativa San José Ltda., del cantón Chimbo provincia Bolívar, durante el periodo 2015-2019.

Abstract

In this document, a study is conducted to identify the liquidity and solvency of the Cooperativa de Ahorro y Crédito San Jose Ltda, in the periods 2015, 2016, 2017, 2018, and 2019, using a financial analysis called PERLAS method. The same consists of determining how protected (P=Protection) is the company in case of any eventuality correcting the possible failures that exist in it. In addition, to be able to verify the structure of the cooperative (E=Effective Financial Structure) employing indicators that take as a base for the calculations of the main investments and the portfolio of clients that they have. In the same way, it evaluates how much the investments are yielding mainly on the profits (R=Rates of Return and Costs). One of the most important points in an entity is liquidity, which is why it is of vital importance to make an exhaustive study of it, so in this document we have (L=Liquidity) indicators to identify the level of liquidity for the periods of study. Another aspect to consider is to identify how productive the assets of the Cooperativa de Ahorro y Crédito San Jose Ltda are. For which this is worked in (A= Quality of Assets). Finally, the last group of financial indicators discussed in this document has to do with identifying the growth of the entity through the group of indicators (S=Signs of growth) and all these groups of account take as a basis for analyzing the financial statements from 2015 to 2019 same that were extracted from the web page portal statistical documents of Superintendencia de Economía Popular y Solidaria.