Browsing by Author "Supe Guaman, Wilma Margarita"

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    El análisis financiero y la toma de decisiones en la Cooperativa de Ahorro y Crédito Picaihua Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Supe Guaman, Wilma Margarita; DT - Izquierdo García, Daniel Eriel
    It is clear to indicate that the financial system plays a fundamental role in the functioning and development of the Ecuadorian economy, because "The participation of the financial entities contribute to raise the economic growth and the welfare of the population, thus promoting a healthy Development of the entire financial system."Cooperatives are in themselves autonomous associations of people who meet voluntarily to meet their economic, social and cultural needs and aspirations through a jointly owned and nonprofit management enterprise. It is for the above that the present study will be carried out in order to solve the deficient application of tools that analyze the financial statements currently present in the Cooperativa de Ahorro y CréditoPicaihua Ltda. The purpose of establishing the best tools, which facilitates decision making. The development of the research is important because the institution shows failures in the decision making process because they do not support their actions with technical tools of financial analysis. It is for this reason that the institution must opt for strategies that improve the efficiency in the management of economic resources, analyzing from different points of view the correct operability, with the objective of fully fulfilling its goals and, consequently, achieving a balance Financial solution that satisfies both its partners and customers.