EVALUATION OF THE PROCESSES TO THE SOLIDARITY ORGANIZATIONS OF AGRICULTURAL AND LIVESTOCK PRODUCTION

Main Article Content

, JULIO CESAR BENAVIDES LARA, FRANCISCO JAVIER OÑATE MANCERO, EDWIN RAFAEL OLEAS CARRILLO

Abstract

The proposal of the present investigation is the evaluation of the administrative and financial processes to the Savings and Credit Cooperatives under supervision of the Superintendency of Popular and Solidarity Economy, whose objective is "Evaluate the Administrative and Financial Processes" to determine the levels of efficiency, efficiency and economy, which allows adequate decision making.


The evaluation was carried out based on the information provided by members of the financial entities, in addition to the application of surveys, the identification of the processes, description of each of the processes by means of flow charts, monitoring and measuring the extent to which the desired results and the improvement of the processes were achieved through the preparation of a manual of administrative and financial processes,  which will allow the cooperatives to take advantage of their human and financial resources.


In addition, in the financial part, the horizontal and vertical analysis of the financial statements was carried out with the application of their respective indicators and the conclusions and recommendations were determined so that they contribute to the improvement of the cooperative processes of the financial and solidarity sector, through an Adequate decision making.

Article Details

Section
Corporate / Business Law
Author Biography

, JULIO CESAR BENAVIDES LARA, FRANCISCO JAVIER OÑATE MANCERO, EDWIN RAFAEL OLEAS CARRILLO

1FREDY PATRICIO ERAZO RODRÍGUEZ, 2JULIO CESAR BENAVIDES LARA,3FRANCISCO JAVIER OÑATE MANCERO, 4EDWIN RAFAEL OLEAS CARRILLO

1Escuela Superior Politécnica de Chimborazo

2Escuela Superior Politécnica de Chimborazo

3Escuela Superior Politécnica de Chimborazo

4Escuela Superior Politécnica de Chimborazo

 

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