Análisis económico financiero de las cooperativas -Segmento Cuatro- afiliadas a la Unión Provincial de Cooperativas de Ahorro y Crédito de Chimborazo, con Metodología Camel, Período 2016 – 2017.

Abstract

The present research project whose objective was framed in analyzing from the economic and financial point of view the economic and financial management of the savings and credit cooperatives of segment four affiliated to the Provincial Union of “Cooperativa de Ahorro y Crédito de Chimborazo” applied the CAMEL methodology focused on direct analysis and which is a financial management tool that allows a broader vision of the state of cooperatives in aspects such as: Capital, Assets, Administrative Management, Profitability and Liquidity. In the development of the research, inductive-deductive methods were used with a mixed approach (qualitative and quantitative) because calculations were made and financial indices were analyzed, which allowed us to make a comprehensive diagnosis regarding their macro and micro environment. cooperatives; Techniques such as surveys were applied to the Cooperative Government, Management, partners and administrative management personnel. The results of the analysis showed that as of December 2017, the average items maintained by cooperatives in terms of Capital oscillated in 54.09%; Delinquency 5.39%, unproductive portfolio coverage 91.48%; administrative management focused on the analysis of average assets over liabilities with a cost of 94.76%; Return on assets 0.94%; Return on equity 30.36% and Liquidity 17.51%. The research hypothesis was verified by applying the non-parametric chi-square test, in this way it was concluded that “the application of the CAMEL Methodology in the economic and financial analysis will contribute to the establishment of strategies for optimal operational management, administrative and in the decision-making process. ”, it was recommended the implementation of policies of efficiency and effectiveness in the management of resources that improve their economic and financial management.