Análisis e interpretación de los estados financieros de la Cooperativa de Ahorro y Crédito Cacha Ltda., ubicada en el cantón Riobamba, provincia de Chimborazo, período 2013-2014

Abstract

This research deals with the analysis and interpretation of the financial statements of “Cacha ltda,” a Cooperative of Credits and Savings from Riobamba canton, Chimborazo province, during 2013-2014. The main purpose of this research was to evaluate the economic and operational situation in order to pose opportunities to improve decision making into a framework of efficiency and effectiveness. During this study; different methods, techniques and research tools such as analytical, synthetic and deductive method, interviews, surveys were used, also, both, bibliographic and virtual documents that were a useful basis to conduct the financial analysis. In order to develop this proposal; accounting information like the statement of the financial position and the income statement, was collected, also, the vertical analysis which made possible to determine both, the composition and the structure of the financial statements, was carried on. The horizontal analysis was made in order to delineate the performance of the entity during the established period of time. In addition to this procedure, the indicators of the monitoring system, PEARLS, were applied. This made possible to measure key areas of operations such as: provision of bad debts, effective financial structure, yields and costs, liquidity, asset quality, and growth signals. Finally, a report in which the most relevant results, the respective weaknesses found, as well as accurate recommendations; was detailed. The financial analysis report is the result of the analytical process and aims to be used as a tool to ensure timely decision making, which will enable the proper use of resources and achieve institutional goals.