Evaluación financiera a la Cooperativa de Ahorro y Crédito Lucha Campesina Ltda., del cantón Cumandá, provincia de Chimborazo, por los periodos 2014 - 2015 - 2016

Abstract

This final graduation work, Financial Evaluation to Lucha Campesina Ltda, Savings and Loan Cooperative, in Cumanda Canton, Chimborazo province, for the periods 2014, 2015, and 2016, in order to obtain elements that contribute to the improvement and performance for decision-making. For this reason, the methodology which allowed to obtain the adequate and relevant information was applied for the respective analysis and issuing of a report through which the following results were obtained: the credit portfolio decreased from 12.24 to 6.27% in 2016 as well as the available money in banks, investments held in private sector entities increased in a 306.23 per cent as a result of not being able to fit new credits. Deposits along the three analyzed years had a growth of 34.54% and 49.44% respectively, what causes the 84% of the financial structure belongs to business partners and customers, and the company just has $1.26 to cover its short-term obligations. Obligations to the public-interest grew in a 28.34%, median income for deposits decreased by 2%, and the payment for deposits increased in a 87%. The utility or surpluses grew in a 23.51%. For this, it is recommended to evaluate the financial statements with both methods, horizontal and vertical, aditionally with indicators to measure the management performance of the cooperative, take the necessary actions by incentives to increase the collection of resources for on-demand deposits or time deposits, the placement of credits, optimize costs, also design and carry out administrative and financial strategies that allow it to develop parameters to optimize the operational activities.