Análisis, interpretación y proyección de los estados financieros de la Cooperativa de Ahorro y Crédito Coopac Austro Ltda., años de diagnóstico 2008-2012, años de proyección 2013-2017

Abstract

The thesis was oriented to analyze, interpret and project the financial status of the co-op COOPAC AUSTRO for saving and credit. The thesis will also emphasize the status of the members and credit giving, portfolio provision, the financial situation in the last few years, diagnostic and future projection. This will help make recommendations for easy application, allowing us to have better control of the finances.

In order to make the assignment more efficient, we have applied some investigative methods such as records and documents, also qualitative techniques such as: interviews, observations and case studies.

The outcome of this study should provide us with suitable classification of the loan portfolios in terms of source of repayment and maturing period, as well as the optimization of the analysis at the time to place the credits. As a result, we will have an adequate portfolio recovery.

An analysis of provision for doubtful trade accounts was also performed, identifying that the cop-op doesn’t have the provisions required according to the technical standards; this is why it is particularly recommended to establish technical provisions with the aim to prevent possible contingencies.