Sostenibilidad financiera y quiebra de las organizaciones de la Economía Popular y Solidaria de la provincia de Pichincha.

Bankruptcy risk is a common problem in all organization, both public and private. In particular, organizations in the Popular and Solidarity Economy are more vulnerable to changes in the market, giving rise to the need to assess whether their finances are sustainable and to determine their risk of bankruptcy. This research was carried out with the general objective of: analyzing the financial sustainability and bankruptcy of Popular and Solidarity Economy organization in the province of Pichincha, using financial ratios, Altman's Z2 Model and Andrés Alonso's model to evaluate financial sustainability. An analytical study method was applied to interpret the findings, a quantitative approach was used to analyse the data from the partners and the financial statements. A descriptive non- experimental design was used, and the database of the Statistical Portal of the Superintendence of Popular and Solidarity Economy was used. The results indicate that the financial vulnerability model is more effective than Altman's Z2 model, and that the cooperative and associative sectors have experienced a decrease, with an increase in the number of liquidated, liquidating and inactive organization in 2021. On the other hand, the community sector maintained its organizations financially healthy throughout the period 2018-2021. These results can be useful for improving financial risk assessment in HPS organizations.

• 1. autor: Granda Armijos, Dayana Amparito (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2023
• Hasła przedmiotowe: <FINANZAS>; <ECONOMIA POPULAR>; <ECONOMIA SOLIDARIA>; <PICHINCHA>
• Dostęp online: https://dspace.unl.edu.ec/jspui/handle/123456789/27377