Evaluación presupuestaria a la Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda. Período 2018

Abstract

The budget is an important tool that estimates the resources that the entity uses for the efficient and effective development of its activities, which is aligned to the Annual Operating Plan. In addition, the budget is considered as the financial control of the organization because it shows what the entity does, and it is compared with the projected results with the goal of take corrective measures to improve management. That is why this integrative project called BUDGET EVALUATION TO THE AZUAYO LTDA. SAVINGS AND CREDIT COOPERATIVE. 2018 arises from the cooperative's need to analyze the effectiveness of compliance with its various activities, goals and projects, as well as the efficient use of the financial resources allocated in its implementation. This project consists of four chapters containing: The general information of the Azuayo Ltda. Garden Savings and Credit Cooperative. A conceptual framework in relation the financial sector and the Budget. The application of different indicators to determine the efficiency and effectiveness of the use of their resources. In addition, a situational analysis of the budget is also carried out in a period of five years as well as a comparison between the most representative cooperatives of Segment 1. At the same time, an improvement plan is presented that allows for effective and timely decisions. Finally, presents the conclusions and recommendations.