Eficiencia microeconómica de la Cooperativa de Ahorro y Crédito Jardín Azuayo periodo 2019-2023

Microeconomic efficiency lies in an entity's ability to minimize the use of resources, be operationally efficient, achieve a favorable net financial margin, and be profitable through the effective management of its personnel. In this way, long-term sustainability is ensured, making it important to conduct periodic monitoring to provide elements for analysis and decision-making in the operation and execution of these entities' processes. In this context, the study began with the aim of evaluating the structure, financial situation, and microeconomic efficiency of the Cooperativa de Ahorro y Crédito Jardín Azuayo for the period 2019 - 2023. Regarding the methodology, we adopted a mixed approach. We established the valuation of the main financial indicators using the financial statements obtained from the statistical portal of the SEPS. Likewise, using the inductive-analytical method, relationships between these indicators were observed. The design was longitudinal, covering the information from the past five years to establish the financial progression of the entity. Finally, with the help of observational and field techniques, valuable information was obtained through interviews, which served to conclude the research and reinforce previously conducted studies. The main findings show that the credit risk measured by the delinquency indicator of the cooperative, in the period analyzed, maintains an acceptable standard within the margins allowed by the Superintendence of Popular and Solidarity Economy, except for the last year studied where a slight increase could be seen caused by the portfolio of the riskiest loans such as consumer and microcredit, on the other hand, the economic benefits measured by ROA and ROE do not meet the expected levels. It is concluded after the respective analysis, that micro economically, Cooperativa Jardín Azuayo is efficient, however, to minimize the risk of delinquency in microcredit facing the cooperative, the institution should choose to establish effective collection policies, without affecting its social objective, similarly, the cooperative should implement income diversification strategies that allow it to remain sustainable in the long term to minimize the risk in areas that may exist financial deficiencies.

• Autor principal: Ube Cevallos, Noelia Carolain (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2024
• Assuntos: FINANZAS; EFICIENCIA MICROECONOMICA; AZUAY; ECONOMETRIA
• Acesso em linha: https://dspace.unl.edu.ec/jspui/handle/123456789/30708