Modelos altman y kida para medir la estabilidad financiera en las cooperativas de ahorro y crédito del Segmento 2, provincia de Chimborazo, período 2019-2022

ABSTRACT: This research work aims to apply the Altman and Kida models to evaluate the financial stability of the savings-loan institutions, also known as cooperatives, in segment 2, province of Chimborazo, in the period 2019–2022. The study used the deductive method with a quantitative approach; the research design is non-experimental; its population is the Savings and Credit Cooperatives (4 de Octubre), Minga Ltda., Educadores de Chimborazo Ltda., and Lucha Campesina; documentary and descriptive research were applied; this is how information was obtained from documentary sources and it was possible to characterize the financial situation of these entities. The techniques used were documentary review and observation with their respective instruments, which were the document analysis guide and the observation guide. The findings revealed that in the 4 years of study, the cooperatives showed values lower than 1.80, which is the lower limit of Altman's Z Score model, and values lower than 0.44 for Kida's Z Score model. It is concluded that the financial stability of the studied institutions is in the risk zone, which may be reflected in future liquidity and reinvestment problems, showing a significant decrease in the profitability 5 years after the study period. Keywords: Altman's Z Score Model, Kida's Z Score Model, financial statements, financial stability, risk, solvency, profitability, productivity.

• Huvudupphovsman: Nicole Alexandra, Soria Muyolema (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2024
• Ämnen: Modelo Z Score de Altman; estados financieros; productividad
• Länkar: http://dspace.unach.edu.ec/handle/51000/13262