Evaluación administrativa financiera a la Cooperativa de Transporte Macas Ltda., de la ciudad de Macas, cantón Morona, provincia Morona Santiago, periodo 2015-2016

Abstract

This research work has as objective the administrative and financial evaluation of the Cooperativa de Transporte Macas Ltda. from Macas city, Morona canton, Morona Santiago province, period 2015-2016. The methodology was based on a mixed approach, qualitative because it is an intrinsic analysis of the cooperative and quantitative because it establishes statistical results of human characteristics and behaviors of the population and indicators of the situational analysis of the company. The evaluation was carried out with the purpose of determining the current situation of the organization in the managerial administration field and financial management. The internal control system was evaluated through management indicators and methods such as financial management ratios, horizontal and vertical analysis of the company; strategies and evaluation processes were established in order to improve liquidity management as SWOT analysis, Administrative Control questionnaire. Finally, an evaluation was proposed according to each department requirements of the company. It is concluded, the importance of reviewing each of the established and structured points in an orderly manner so that it serves as a management tool for offering alternatives and guidance for resolving the difficulties encountered in administrative and financial aspects. It is recommended to apply an analysis of administrative and financial evaluation according to the approach of this research, which will allow guiding future decision-making based on the events of the accounting exercises studied here.