Análisis de los estados financieros de la cooperativa de ahorro y crédito Universidad de Guayaquil 2015-2017
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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La Cooperativa de Ahorro y Crédito Universidad de Guayaquil en el 2017 mantuvo rubros altos en las Cuentas por cobrar, lo cual corresponde a los créditos que mantiene vigentes los clientes de la institución, misma que se encontraban vencidos , lo cual genera provisiones a cancelar por parte de la empresa , adicional a esto se presenta la salida de socios , dificultades de los débitos mediante el rol de los socios de la Universidad de Guayaquil. El objetivo principal de este estudio es analizar los estados financieros de la COACUG de los periodos 2015-2017 para con ello proponer plan de mejoras en los métodos a utilizar, es decir, implementar nuevos procedimientos de cobranzas, que ayuden a la liquidez de la empresa.
The University of Guayaquil Savings and Credit Cooperative in 2017 maintained high items in Accounts Receivable, which corresponds to the loans held by the clients of the institution, which were past due, which generates provisions to be canceled by the Bank. of the company, in addition to this there is the exit of partners, difficulties of the debits through the role of the partners of the University of Guayaquil. The main objective of this study is to analyze the financial statements of the COACUG for the periods 2015-2017, in order to propose an improvement plan in the methods to be used, that is, to implement new collection procedures that help the company's liquidity.
The University of Guayaquil Savings and Credit Cooperative in 2017 maintained high items in Accounts Receivable, which corresponds to the loans held by the clients of the institution, which were past due, which generates provisions to be canceled by the Bank. of the company, in addition to this there is the exit of partners, difficulties of the debits through the role of the partners of the University of Guayaquil. The main objective of this study is to analyze the financial statements of the COACUG for the periods 2015-2017, in order to propose an improvement plan in the methods to be used, that is, to implement new collection procedures that help the company's liquidity.
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LIQUIDEZ, RENTABILIDAD, MANUAL, TESORERIA