Los riesgos financieros de las Cooperativas de Ahorro y Crédito del segmento 1 en la Provincia de Cotopaxi, período 2023.

The main objective of this research project is to analyze the risks of the Credit Unions of segment 1 in the Province of Cotopaxi, period 2023. For the development of the research the deductive and inductive method was used with a quantitative approach since quantifiable data were collected allowing to know the real situation in the savings and credit cooperatives of segment 1, the techniques that were established for the collection of information were observation, interview and documentary analysis. The results determined that in the case of liquidity risk, the COAC Virgen del Cisne has the most solid liquidity position, while in terms of solvency risk, ROA and ROE, the COAC de la Pequeña Empresa de Cotopaxi Limitada (CACPECO) has a more stable financial position, with an ROA of 1.38%, which shows greater efficiency in the profitability of its assets, and an ROE of 6.60%, which shows solid financial performance; COAC 9 de Octubre shows a better performance with a delinquency rate of 5.54%. The investigation led to the conclusion that the credit portfolio of Cotopaxi's cooperatives shows vulnerability, with CACPECO leading in volume and credit risk. Differences in profitability and risk stand out: CACPECO is more profitable, but with high delinquency and liquidity, while COAC 9 de Octubre and Virgen del Cisne face challenges in provisions and recovery. It is recommended that risk management and analysis strategies be strengthened to ensure financial sustainability.

• Autore principale: Tasinchano Velasco, Jefferson Stalyn (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2025
• Soggetti: Cooperativas; Cartera; Riesgos; Liquidez
• Accesso online: http://dspace.unach.edu.ec/handle/51000/15447