Determinantes de la eficiencia en las cooperativas del segmento 2 del sector financiero del Ecuador de la región Costa, Insular y Amazonía del período 2019-2022

The objective of this study is to analyze the determinants of efficiency in cooperatives in the financial sector in segment 2 of the Coastal, Insular and Amazon region, to verify their influence on financial management, period 2019-2022. The methodology used is based on a quantitative approach that involves bibliographic, transversal and exploratory research. Analytical and descriptive methods were applied, focusing on the savings and credit cooperatives in said segment, which total 26 entities, with a selected sample of 5 cooperatives. This study employed various research techniques, such as literature review, financial analysis, and financial indicators. The characterization of the cooperatives was examined, highlighting that the majority offer savings, credit and ATM services, with 40% located in Manabí. Regarding the efficiency of these cooperatives, significant fluctuations were observed, ROA shows an improvement in 2021 after a decrease in 2020, suggesting improved efficiency in generating income from assets. The CAMEL method used reveals that the acid test has experienced fluctuations over the years, with a slight increase in 2022, reaching 0.12. Although this value is still below the threshold of 1. In addition, it is highlighted that the cooperatives have managed to keep their administrative expenses below the gross operating result in all the years analyzed, which indicates a certain stability in terms of the profitability of these entities.

• Autor principal: Cedeño Bazurto, Flérida Josenka (author)
• Altres autors: Quiroz Mera, Jesús Fabricio (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2024
• Matèries: Gestión financiera; Eficiencia; Ratios; Indicadores; Servicios
• Accés en línia: http://repositorio.espam.edu.ec/handle/42000/2610