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Análisis financiero para cooperativas de ahorro y crédito caso de estudio

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  • Ivan Patricio Arias González

Abstract

El análisis de estados financieros implica tener una comprensión de la situación financiera de una organización al revisar sus reportes financieros. La presente investigación realiza una revisión teórica – práctica de las herramientas de análisis financiero en cooperativas de ahorro y crédito reguladas por la superintendencia de economía popular y solidaria del Ecuador, con el propósito de evidenciar la utilidad de estas herramientas en la gestión empresarial y en toma de decisiones oportunas, concluyendo que la empresa debe utilizar sus activos de manera eficiente para generar mayores ingresos y dar cumplimiento a la maximización de utilidades empresariales.

Suggested Citation

  • Ivan Patricio Arias González, 2017. "Análisis financiero para cooperativas de ahorro y crédito caso de estudio," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 238, december.
    • Handle: RePEc:erv:observ:y:2017:i:238:40
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