Evaluación presupuestaria a la Cooperativa de Ahorro y Crédito Alfonso Jaramillo León “CAJA”, período 2018-2019. Manual para la formulación y evaluación presupuestaria

Abstract

The present degree work called "Budgetary Evaluation to the Alfonso Jaramillo León" CAJA "Credit and Savings Cooperative, period 2018-2019. Manual for the Formulation and Budgetary Evaluation”, arises because a project similar to the one proposed in this investigation has not been carried out within the entity. This study seeks to identify the procedures used when formulating and evaluating the budget, in order to visualize possible omissions that affect its correct operation and thereby issue the pertinent recommendations according to existing needs and formulate a budget manual that allows the cooperative improve its budget management. The integrating project has four chapters that contain the following: • Relevant data from the Alfonso Jaramillo León "CAJA" Credit and Savings Cooperative. • Conceptual framework regarding the financial sector and budget. • Financial and situational analysis of the Cooperative within segment two. Then, by means of an internal control questionnaire, the budget formulation and evaluation processes are examined and a second financial analysis of the initial and executed budget is carried out, supported by the CAMEL methodology, culminating in the preparation of the manual for the formulation and budget evaluation