Browsing by Author "Guanatasig Samaniego, Jairo Alberto"

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    Análisis financiero y la predicción de insolvencia financiera, en las pequeñas cooperativas de ahorro y crédito, pertenecientes al segmento 5, de la provincia de Tungurahua, en el periodo 2014
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2016-09) Guanatasig Samaniego, Jairo Alberto; DT - Salazar Mosquera, Germán Marcelo
    This research studies the financial analysis and the prediction of financial insolvency, in small credits unions, in the province of Tungurahua, in 2014. On the basis of the theoretical framework, it was determined the indicator of liquidity, as the most suitable for the development of the financial analysis model for predicting financial insolvency, segment 5 credit cooperatives; throwing as a result 18.82% of the sample credit unions, will enter into financial insolvency. For this reason, that is subsequently performed the model scoring of lineal regression, a more effective methodology in determining a financial insolvency. With the application of this model, turned out, 47,05% of credit unions that belong to the field of study of this research would enter for the year 2015, in insolvent financial.