Efectos del COVID-19 en la situación financiera de las Cooperativas de Ahorro y Crédito del segmento tres de la provincia de Loja, periodo 2019-2022.
The health emergency resulting from the COVID19 pandemic had great repercussions not only on the health system, but also on the commercial and financial systems; therefore, the objective of this research was to evaluate the effects of COVID19 on the financial situation of the COACs of segment three...
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| 格式: | masterThesis |
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2023
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| 主題: | |
| 在線閱讀: | https://dspace.unl.edu.ec/jspui/handle/123456789/28416 |
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添加標簽 | 總結: | The health emergency resulting from the COVID19 pandemic had great repercussions not only on the health system, but also on the commercial and financial systems; therefore, the objective of this research was to evaluate the effects of COVID19 on the financial situation of the COACs of segment three of the province of Loja during the period 2019-2022. The research was exploratory and descriptive in nature and was based on inductive, deductive, analytical and synthetic methodology. In order to fulfill the main objective of the research, a consolidated analysis of the economic and financial structure of a group of three COACs was carried out, where it was possible to determine the level of participation of each accounting account in the composition of the financial statements, as well as the economic variations in one year in relation to another; subsequently, financial indicators were applied to determine the behavior of delinquency, financial intermediation, liquidity, solvency, among other economic variables of the cooperative segment; finally, strategies were established based on the results obtained in the financial diagnosis to strengthen the operational management of the COACs and thus guarantee their stability in the market. The results show that the cooperative segment had the highest delinquency rate in 2020, which reached 8.13%, evidencing that the loans granted were not effectively recovered; in the following years this level of delinquency decreased to 5.47% in 2022; ROE and ROA registered a negative behavior in 2019 and 2020 because the group of financial entities experienced losses in both fiscal years; the level of Financial Intermediation, with the exception of 2020, exceeded 100.00 %, reflecting efficiency in the placement of resources; the Liquidity index showed an increasing slope; the most representative being that of 2021, which was 21.25%, demonstrating that the segment had a moderate capacity to meet its immediate obligations. In conclusion, it was found that the financial situation of the COACs under study underwent variations mainly in 2020, which was the year most affected by the health crisis. |
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