Situación financiera de una cooperativa de ahorro y crédito: enfoque desde los indicadores de liquidez, actividad, endeudamiento, rentabilidad y mercado.

Abstract

Financial analysis has become a topic of great importance because different types of financial tools are applied, from which results are obtained on the economic and financial performance of a company. This research work analyzes the financial situation of a savings and credit cooperative, in order to obtain exhaustive information that allows management to evaluate performance and make timely decisions. The objective of this research is to establish a financial diagnosis through the financial ratios of liquidity, activity, indebtedness, profitability and market to evaluate the real financial situation of a savings and credit cooperative, providing the respective financial report for the correct taking of decisions based on the results obtained. For the elaboration of this work, research has been carried out in books and journals of analysts dedicated to the study of financial information and its correct interpretation to fix solutions to outstanding problems. In the last section, the relevant conclusions of the study were developed with the purpose of suggesting to the management mechanisms to improve the financial situation of the institution.