Estudio comparativo financiero, tributario y contable del período 2016-2018 desde la ley orgánica de economía popular y solidaria aplicada a las cooperativas de ahorro y crédito Unión el Ejido y Santa Anita LTDA. ubicadas en el cantón Santa Ana de Cotacachi, para determinar la contribución al desarrollo económico y social
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
El tema de investigación se basa en información proporcionada por dos instituciones del sistema financiero popular y solidario ubicadas en el cantón Santa Ana de Cotacachi, que actualmente reportan sus operaciones a la Superintendencia de Economía Popular y Solidaria. Las entidades involucradas son: Cooperativa de ahorro y crédito Unión El Ejido y Cooperativa de ahorro y crédito Santa Anita Ltda., las cuales basan su filosofía en el desarrollo social.
La propuesta fue orientada a realizar un estudio comparativo de la evolución o cambios que han sufrido las dos entidades en los últimos tres años, tomando en cuenta la información que se obtuvo de reportes a las instituciones de control gubernamental correspondientes.
En el análisis financiero se evalúa según los informes periódicos entregados a la Superintendencia de Economía Popular y Solidaria, se aplicarán los distintos instrumentos que medirán la situación real de las entidades del sistema crediticio partiendo de los análisis: horizontal, vertical e índices financieros como: liquidez, rentabilidad, intermediación financiera y vulnerabilidad del patrimonio, mientras que el estudio tributario se centrará en lo declarado en el Servicio de Rentas Internas (SRI), para medir los pagos derivados de las actividades económicas basadas en el impuesto a la renta causado.
En lo que respecta al estudio contable se examina los procesos que las entidades realizan para sostenerse y como estos son direccionados para el cumplimiento de obligaciones frente a terceros. Por otro lado, también se ejecuta una investigación minuciosa del contraste y las modificaciones que implicaron en las entidades por la vigencia de la Ley de Economía Popular y Solidaria, sustituyendo a la antigua Ley de Cooperativas.
Partiendo de lo expuesto anteriormente se considera que este proyecto beneficiará en primer lugar a las dos cooperativas quienes podrán reflejar el impacto que proyectan en la sociedad, y su próximo enfoque hacia la correcta toma de decisiones y acciones correctivas; de igual manera, constituirá un aporte fundamental para futuros estudios socio-económicos con proyección a corto, mediano y largo plazo; además del crecimiento del sistema financiero y la continuidad del libre comercio en el cantón.
The research topic is based on information provided by two institutions of the popular and solidarity financial system located in the Santa Ana de Cotacachi canton, which currently report their operations to the Superintendence of Popular and Solidarity Economy. The entities involved are: Unión El Ejido” credit and savings cooperative and Santa Anita” Ltda. Credit and savings cooperative, which base their philosophy on social development. The proposal was oriented to carry out a comparative study of the evolution or changes that the two entities have undergone in the last three years, taking into account the information obtained from reports to the corresponding government control institutions. In the financial analysis it is evaluated according to the periodic reports delivered to the Superintendence of Popular and Solidarity Economy to which the different instruments that will measure the real situation of the entities of the credit system will be applied based on the analyzes: horizontal, vertical and financial indexes such as: liquidity, profitability, financial intermediation and vulnerability of assets, while the tax study will focus on what is declared in the Internal Revenue Service (SRI), to measure payments derived from economic activities based on the income tax caused. With regard to the accounting study, the processes that entities carry out to sustain themselves are examined and how they are directed to fulfill obligations towards third parties. On the other hand, a thorough investigation of the contrast and the modifications that were implied in the entities by the validity of the Law of Popular and Solidarity Economy is also executed, replacing the old Cooperative Law. Based on the above, it is considered that this project will benefit in the first place the two cooperatives who may reflect the impact they have on society, and their next approach towards the correct decision making and corrective actions; in the same way, it will constitute a fundamental contribution for future socio-economic studies with projection in the short, medium and long term; in addition to the growth of the financial system and the continuity of free trade in the canton.
The research topic is based on information provided by two institutions of the popular and solidarity financial system located in the Santa Ana de Cotacachi canton, which currently report their operations to the Superintendence of Popular and Solidarity Economy. The entities involved are: Unión El Ejido” credit and savings cooperative and Santa Anita” Ltda. Credit and savings cooperative, which base their philosophy on social development. The proposal was oriented to carry out a comparative study of the evolution or changes that the two entities have undergone in the last three years, taking into account the information obtained from reports to the corresponding government control institutions. In the financial analysis it is evaluated according to the periodic reports delivered to the Superintendence of Popular and Solidarity Economy to which the different instruments that will measure the real situation of the entities of the credit system will be applied based on the analyzes: horizontal, vertical and financial indexes such as: liquidity, profitability, financial intermediation and vulnerability of assets, while the tax study will focus on what is declared in the Internal Revenue Service (SRI), to measure payments derived from economic activities based on the income tax caused. With regard to the accounting study, the processes that entities carry out to sustain themselves are examined and how they are directed to fulfill obligations towards third parties. On the other hand, a thorough investigation of the contrast and the modifications that were implied in the entities by the validity of the Law of Popular and Solidarity Economy is also executed, replacing the old Cooperative Law. Based on the above, it is considered that this project will benefit in the first place the two cooperatives who may reflect the impact they have on society, and their next approach towards the correct decision making and corrective actions; in the same way, it will constitute a fundamental contribution for future socio-economic studies with projection in the short, medium and long term; in addition to the growth of the financial system and the continuity of free trade in the canton.
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Keywords
Financiero, Tributario, Económico