Evaluación financiera integral a la Cooperativa de Ahorro y Crédito Antorcha Ltda., cantón Quinindé, provincia de Esmeraldas, periodo 2015

Abstract

The present integral Financial Evaluation to the Cooperativa de Ahorro y Crédito Antorcha Ltda, Canton Quinindé, Esmeraldas province, period 2015, Its purpose is to improve the financial management of the entity. In orden to meet the objectives set out in this research work, the recognition of the institution under study was carried out, tending to identify the characteristics of the activities it develops and the information it generates, a point of reference for the formulation of the financial evaluation, activity that was fulfilled through the review of the financial statements and the vertical, horizontal analysis and application of indicators financial, which allowed analyzing the effects of financing in terms of the financial structure of the organization. The results obtained were that, the entity shows a lag in the financial structure, an average level of liquidity, high level of unproductive assets, high operating expenses and low profitability, which caused a low level of profits in the period, these mishaps were aroused due to the low economy that the Quinindeña citizenship in the year 2015. It is recommended that the entity take corrective measures that improve financial management and at the same time allow it to continue growing at the regional and local levels.