Análisis financiero y su efecto en la toma de decisiones gerenciales de la Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda. de la Ciudad de Santa Rosa.

Abstract

The purpose of this research is to determine the incidence of financial analysis in managerial decision-making of the COAC Jardín Azuayo Ltda. in the city of Santa Rosa, province of Oro, the study was born from the need shared by every organization, which is its growth and sustainability, under this premise, a series of investigative procedures were carried out, ranging from data collection to the final purification of information. The methodological approach used is a descriptive type that supports the analysis of the existing problem and assists in determining causes and consequences of the exposed case. The analysis techniques used were the survey, interview, check list, through these directions, strategies and evaluation methods that are carried out within the financial entity were known, in addition to the feasibility of obtaining relevant economic information through the Financial Statements. , which allowed the specific objective of the study to be fulfilled, proceeding to evaluate the composition and structure of the reports through the use of ratios and financial analysis methods, reaching conclusions regarding distribution, constitution, use of resources and trends. Finally, in order to strengthen both processes and directions, the implementation of strategic follow-up measures and the achievement of objectives is concluded through the application of the management model of the Balanced Scorecard (CMI), which will have the purpose of converting strategies into actions and results.