Evaluación del impacto financiero en el comercio y pequeña industria producido por los créditos otorgados por la Cooperativa de Ahorro y Crédito Sagrario Ltda. en el período 2015-2017.

Abstract

An evaluation of the financial impact on commerce and small industry was proposed, it was produced by credits granted by Cooperativa de Ahorro y Crédito Sagrario Ltd., during the 2015-2017. A processing was performed based on a situational diagnosis of the companies that received credits from the financial institution; a useful tool was determined to obtain information such as surveys and financial analysis of 21 companies involved in the study subject. The management and determination of the study allowed to know the destiny of credits and the impact they created in the commercial and industrial sector. Based on the analysis of financial statements and indicators, the development the companies had, when they increased the accounts of assets and liabilities in 2015 and 2016, means that raw material was acquired with the credits obtained. The evaluation has generated stability, which allows attracting new investments to create greater economic growth. However, medium-sized companies in the commercial sector represent a different factor where capital has a lower share than other intangible value accounts. It is recommended to perform periodic analyzes in order to know the credit destination granted by the entity and determine if they are being useful.