Análisis financiero de las cooperativas de ahorro y crédito segmento 2: aplicación del sistema de monitoreo perlas. Cuenca 2018 –2019
Fecha
2020
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Universidad de Guayaquil Fcultad de Ciencias Administrativas
Resumen
En esta investigación se evaluóeldesempeño financiero real de las Cooperativas de Ahorro y Crédito que pertenecen al Segmento dosy que mantienen operaciones en el Cantón Cuenca. Se empleóel método de investigación cuantitativa a través de la aplicación del sistema de monitoreo PERLAS utilizando fuentes de información secundaria para el período 2018 –2019. La metodología propuestafacilita el cálculo de indicadores financieros estandarizados y comparables, diseñados específicamente para evaluar a las cooperativas.Los principales resultados indican que las entidades tuvieron provisiones para cubrir hasta el 559% de la cartera vencida, el nivel de morosidad promedio fué de 3%, menos del 7% de activos estuvieron financiados con capital institucional, se registró un ROA menor al 1%, las reservas de liquidez solo alcanzaron el 8% y los activos crecieron alrededor del 19%. Se sugiere que las instituciones deberíanevitar la adquisición de activos improductivos, incrementar el nivel de reservas para mejorar la liquidez, gestionar adecuadamente el riesgo crediticio, diseñar mecanismos que contribuyan a la creación de capital, reducir los gastos operativos y aumentar el volumen de la cartera crediticia.
In this research, the real financial performance of the Savings and Credit Cooperatives that belong to Segment two and that maintain operations in the Cuenca Canton was evaluated.The quantitative research method was used through the application of the PERLAS monitoring system using secondary information sources for the period 2018 -2019. The proposed methodology facilitates the calculation of standardized and comparable financial indicators, specifically designed to evaluate cooperatives. The main results indicate that the entities had provisions to cover up to 559% of the delinquentportfolio, the average delinquency level was 3%, less than 7% of assets were financed with institutional capital, an ROA of less than 1% was recorded, liquidity reserves onlyreached 8% and assets grew around 19%. It is suggested that institutions should avoid the acquisition of non-earningassets, increase the level of reserves to improve liquidity, adequately manage credit risk, design mechanisms that contribute to capital creation, reduce operating expenses and increase the volume of the loan portfolio.
In this research, the real financial performance of the Savings and Credit Cooperatives that belong to Segment two and that maintain operations in the Cuenca Canton was evaluated.The quantitative research method was used through the application of the PERLAS monitoring system using secondary information sources for the period 2018 -2019. The proposed methodology facilitates the calculation of standardized and comparable financial indicators, specifically designed to evaluate cooperatives. The main results indicate that the entities had provisions to cover up to 559% of the delinquentportfolio, the average delinquency level was 3%, less than 7% of assets were financed with institutional capital, an ROA of less than 1% was recorded, liquidity reserves onlyreached 8% and assets grew around 19%. It is suggested that institutions should avoid the acquisition of non-earningassets, increase the level of reserves to improve liquidity, adequately manage credit risk, design mechanisms that contribute to capital creation, reduce operating expenses and increase the volume of the loan portfolio.
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PERLAS, COOPERATIVAS DE AHORRO Y CRÉDITO, DESEMPEÑO FINANCIERO