This study’s is main objective was to analyze the role of financial analysis on the financial performance of microfinance institutions in Rwanda under three specific objectives. The first was to assess the indicators of financial analysis in Inyongera SACCO/Cyuve. The second was to analyze the determinants of the financial performance in Inyongera SACCO/Cyuve. The third was to measure the relationship between financial analysis indicators and the financial performance determinants in Inyongera SACCO/Cyuve.
The following research questions were used to test the above objectives: What are the indicators of financial analysis in Inyongera SACCO/Cyuve? What are the determinants of financial performance in Inyongera SACCO/Cyuve? What is the relationship between financial analysis indicators and the financial performance determinants in Inyongera SACCO/Cyuve? A descriptive research design was used. Data was collected from both primary and secondary sources using questionnaire, interview and documentation. The results of this research showed that financial revenues of Inyongera SACCO/Cyuve has generated more profit in the period of 2013 where it was 74%, and this year 2013 is experienced year profit where the Inyongera SACCO/Cyuve generated more profit. This was due to the decrease of operating expenses in this year within the reduction in personnel expenses compared to other years. And the 2011 is not more considered because it was the starting year. The recommendations given to Inyongera SACCO/Cyuve were to calculate its expenses, financial ratios to be able to assess the expenses incurred comparing to sales realized and gross margin obtained for a better control of production cost and other expenses. The institution should reduce its costs to maximize profit which is the common goals for all organizations in order to make efficient and effectiveness of its business.
Inhaltsverzeichnis (Table of Contents)
- Introduction
- Literature Review
- Definition of Microfinance
- The Role of Microfinance in Economic Development
- Financial Analysis Tools and Techniques
- Methodology
- Research Design
- Data Collection Methods
- Data Analysis Techniques
- Results and Discussion
- Financial Analysis of Inyongera SACCO/Cyuve (2011-2015)
- Determinants of Financial Performance
- Relationship between Financial Analysis Indicators and Financial Performance Determinants
- Conclusion and Recommendations
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This dissertation investigates the impact of financial analysis on the financial performance of microfinance institutions in Rwanda, using Inyongera SACCO/Cyuve as a case study. The research aims to analyze the role of financial analysis in assessing the financial health and performance of the institution.
- The significance of financial analysis in understanding the financial performance of microfinance institutions.
- The key indicators of financial analysis used to assess the performance of microfinance institutions.
- The relationship between financial analysis indicators and the determinants of financial performance in microfinance institutions.
- The specific financial performance of Inyongera SACCO/Cyuve from 2011 to 2015.
- The implications of the findings for the management and future development of Inyongera SACCO/Cyuve.
Zusammenfassung der Kapitel (Chapter Summaries)
- Introduction: This chapter provides an overview of the study's background, research problem, objectives, and the significance of the research. It also presents a definition of microfinance and discusses its role in economic development.
- Literature Review: This chapter explores the existing literature on microfinance, financial analysis, and the relationship between financial analysis and the performance of microfinance institutions. It also reviews relevant theoretical frameworks and empirical studies.
- Methodology: This chapter outlines the research design, data collection methods, and data analysis techniques employed in the study. It describes the target population, sampling methods, data sources, and the specific tools used for data analysis.
- Results and Discussion: This chapter presents the findings of the research, analyzes the data collected from Inyongera SACCO/Cyuve, and discusses the relationship between financial analysis indicators and the financial performance determinants. It also explores the strengths and weaknesses of the institution's financial performance during the study period.
Schlüsselwörter (Keywords)
This dissertation focuses on the application of financial analysis tools and techniques in assessing the financial performance of microfinance institutions in Rwanda, with a specific case study of Inyongera SACCO/Cyuve. Key terms and concepts explored include microfinance, financial performance, financial analysis, financial ratios, profitability, liquidity, solvency, and operational efficiency.
- Quote paper
- Augustin Mudakemwa (Author), 2017, The Role of Financial Analysis on the Financial Performance of Microfinance Institutions in Rwanda. A Case Study of Inyongera SACCO/Cyuve from 2011 to 2015, Munich, GRIN Verlag, https://www.grin.com/document/584227
