La cartera crediticia y su incidencia en la liquidez de las cooperativas de ahorro y crédito segmento 3, provincia de Chimborazo, caso: Cooperativa San Miguel de Pallatanga, 2017 – 2019.

Abstract

The aim of this research was to analyze financial indicators of credit unions of segment 3 in the Chimborazo province for the period 2017 to 2019. Case study: San Miguel de Pallatanga Credit Union. The research design is based on a set of systematic and empirical processes, since the diagnostic processes are dynamic and evolutionary. This allowed quantitative information to derive in a deductive thinking scheme based on the researcher’s logic and reasoning. After analyzing the accounting balances disclosed in the financial statements for years 2017, 2018, and 2019; following the calculation of the assets and the financial statements by which the highest indicator of liquidity was that of San Jorge LTDA Credit Union, this indicator was based on the highest capability of responding to immediate money requisitions, followed by San Miguel de Pallatanga Credit Union, Nueva Esperanza LTDA Credit Union, and Minga LTDA. In addition, according to the information obtained in 2019 San Miguel de Pallatanga Credit Union reports a 79% default concentrated in category E of total loss, evidencing a lack of credit collection policies.