Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cinco
The main objective of this research was to analyze how COVID-19 affected the economic and financial activities of Ecuadorian savings and credit cooperatives in segment five. Historical financial statement data from 2019 to 2023 were examined, and a sample of 52 entities from segment five was selecte...
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| Format: | bachelorThesis |
| Sprog: | spa |
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2024
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| Online adgang: | http://repositorio.espam.edu.ec/handle/42000/2490 |
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Tilføj Tag | _version_ | 1856532496423845888 |
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| author | Nevárez Macías, Andy Jair |
| author2 | Zambrano Ascencio, Joseph Omar |
| author2_role | author |
| author_facet | Nevárez Macías, Andy Jair Zambrano Ascencio, Joseph Omar |
| author_role | author |
| collection | Repositorio Escuela Superior Politécnica Agropecuaria de Manabí |
| dc.contributor.none.fl_str_mv | Palacios Zurita, Wladimir Alexander |
| dc.creator.none.fl_str_mv | Nevárez Macías, Andy Jair Zambrano Ascencio, Joseph Omar |
| dc.date.none.fl_str_mv | 2024-07-17T20:05:49Z 2024-07-17T20:05:49Z 2024-07 |
| dc.format.none.fl_str_mv | 172 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://repositorio.espam.edu.ec/handle/42000/2490 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Calceta: ESPAM MFL |
| dc.rights.none.fl_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Escuela Superior Politécnica Agropecuaria de Manabí instname:Escuela Superior Politécnica Agropecuaria de Manabí instacron:ESPAM |
| dc.subject.none.fl_str_mv | Actividades económicas-financieras Cooperativas Segmento cinco Metodología PERLAS |
| dc.title.none.fl_str_mv | Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cinco |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The main objective of this research was to analyze how COVID-19 affected the economic and financial activities of Ecuadorian savings and credit cooperatives in segment five. Historical financial statement data from 2019 to 2023 were examined, and a sample of 52 entities from segment five was selected, providing continuous accounting information to the Superintendence of Popular and Solidarity Economy for evaluation. Various methodologies and techniques were employed, such as cross-sectional, causal, bibliographic, exploratory, and quantitative research, along with analytical and descriptive methods. Tools like literature review, financial analysis, forecasting, and the PERLAS monitoring system were also part of the study. To obtain the results, three methodological phases were structured. In the first phase, horizontal and vertical analysis of the balance sheet and income statement were conducted to compare historical data. In the second phase, financial indicators established by the PERLAS methodology were calculated and analyzed to identify variations over the last four years. In the final phase, the PERLAS components' indicators were projected to determine the future behavior that cooperatives will experience in the next five periods. As a result, a negative impact on the economic and financial activities of segment five COACs during the years 2020, 2021, and 2022 was identified. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | ESPAM_d680f64e56c15a343c9253c233a07fa3 |
| instacron_str | ESPAM |
| institution | ESPAM |
| instname_str | Escuela Superior Politécnica Agropecuaria de Manabí |
| language | spa |
| network_acronym_str | ESPAM |
| network_name_str | Repositorio Escuela Superior Politécnica Agropecuaria de Manabí |
| oai_identifier_str | oai:null:42000/2490 |
| publishDate | 2024 |
| publisher.none.fl_str_mv | Calceta: ESPAM MFL |
| reponame_str | Repositorio Escuela Superior Politécnica Agropecuaria de Manabí |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Escuela Superior Politécnica Agropecuaria de Manabí - Escuela Superior Politécnica Agropecuaria de Manabí |
| repository_id_str | 0 |
| rights_invalid_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ |
| spelling | Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cincoNevárez Macías, Andy JairZambrano Ascencio, Joseph OmarActividades económicas-financierasCooperativasSegmento cincoMetodología PERLASThe main objective of this research was to analyze how COVID-19 affected the economic and financial activities of Ecuadorian savings and credit cooperatives in segment five. Historical financial statement data from 2019 to 2023 were examined, and a sample of 52 entities from segment five was selected, providing continuous accounting information to the Superintendence of Popular and Solidarity Economy for evaluation. Various methodologies and techniques were employed, such as cross-sectional, causal, bibliographic, exploratory, and quantitative research, along with analytical and descriptive methods. Tools like literature review, financial analysis, forecasting, and the PERLAS monitoring system were also part of the study. To obtain the results, three methodological phases were structured. In the first phase, horizontal and vertical analysis of the balance sheet and income statement were conducted to compare historical data. In the second phase, financial indicators established by the PERLAS methodology were calculated and analyzed to identify variations over the last four years. In the final phase, the PERLAS components' indicators were projected to determine the future behavior that cooperatives will experience in the next five periods. As a result, a negative impact on the economic and financial activities of segment five COACs during the years 2020, 2021, and 2022 was identified.El objetivo principal de esta investigación fue analizar como el COVID-19 afectó las actividades económicas-financieras de las cooperativas ecuatorianas de ahorro y crédito del segmento cinco. Se examinaron los datos históricos de los estados financieros desde el año 2019 hasta el año 2023, además se seleccionó una muestra de 52 entidades del segmento cinco que proporcionaron información contable continua a la Superintendencia de Economía Popular Solidaria para su evaluación. Se emplearon diversas metodologías y técnicas, como la investigación trasversal, causal, bibliográfica, exploratoria y cuantitativa, así como los métodos analíticos y descriptivos; herramientas como la revisión bibliográfica, análisis financieros, pronósticos y el sistema de monitoreo PERLAS también formaron parte del estudio. Para obtener los resultados, se estructuraron tres fases metodológicas, en la primera se realizó el análisis horizontal y vertical del balance general y el estado de resultados para comparar los datos históricos, en la segunda fase se calculó y analizó los indicadores financieros establecidos por la metodología PERLAS para identificar las variaciones en los últimos cuatro años, en la fase final se proyectaron los indicadores de los componentes PERLAS para determinar el comportamiento futuro que van a experimentar las cooperativas en los próximos cinco periodos. Como resultado, se identificó un impacto negativo en las actividades económicas y financieras de las COAC del segmento cinco durante los años 2020, 2021 y 2022.Calceta: ESPAM MFLPalacios Zurita, Wladimir Alexander2024-07-17T20:05:49Z2024-07-17T20:05:49Z2024-07info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis172 p.application/pdfhttp://repositorio.espam.edu.ec/handle/42000/2490spaAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Escuela Superior Politécnica Agropecuaria de Manabíinstname:Escuela Superior Politécnica Agropecuaria de Manabíinstacron:ESPAM2025-12-30T06:38:47Zoai:null:42000/2490Institucionalhttps://repositorio.espam.edu.ec/Universidad públicahttp://www.espam.edu.ec/https://repositorio.espam.edu.ec/oai.Ecuador...opendoar:02025-12-30T06:38:47Repositorio Escuela Superior Politécnica Agropecuaria de Manabí - Escuela Superior Politécnica Agropecuaria de Manabífalse |
| spellingShingle | Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cinco Nevárez Macías, Andy Jair Actividades económicas-financieras Cooperativas Segmento cinco Metodología PERLAS |
| status_str | publishedVersion |
| title | Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cinco |
| title_full | Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cinco |
| title_fullStr | Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cinco |
| title_full_unstemmed | Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cinco |
| title_short | Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cinco |
| title_sort | Impacto del Covid-19 en las actividades económicas - financieras de las Cooperativas de Ahorro y Crédito del segmento cinco |
| topic | Actividades económicas-financieras Cooperativas Segmento cinco Metodología PERLAS |
| url | http://repositorio.espam.edu.ec/handle/42000/2490 |