Aplicación de indicadores financieros a una cooperativa de ahorro y crédito presente en el medio Orense.

Abstract

When it comes to meeting the business requirements in terms of financial indicators to determine the efficiency of organizational management based on the use of their resources, it’s important to take into account that the financial indicators applied to a commercial company are not the same as those apply to a Savings and Credit Cooperative, however the purpose is the same, in the fact of providing a financial diagnosis that allows business managers to evaluate performance and make timely decisions. The objective of the research is to establish a financial diagnosis through indicators to a Savings and Credit cooperative in the Orense area, to evaluate the real situation of the same and in such a way to provide management managers with a comparative report that they can take with them. appropriate decisions based on your results. The methodology of the work is based on a documentary, exploratory and descriptive investigation; taking as a reference the financial and accounting information, in this case the statement of financial position and the statement of comprehensive income, accompanied by the detail of the formation of the total assets and the risk-weighted assets of the Savings and Credit Cooperative "29 de Octubre Ltda." Machala city during the periods 2017 compared to 2016, has proceeded to make the application of financial indicators to show the solvency, liquidity, profitability, activity and ability to recover the portfolio expressed by the level of delinquency.