Salud financiera de la Cooperativa de Ahorro y Crédito Policía Nacional Ltda., período 2018 – 2023: Un estudio pre, durante y post pandemia.
The comprehensive assessment of an institution's financial health relies on a solid accounting structure, consistent performance trends, and key indicators over time. This is especially important when facing unexpected events like the COVID-19 pandemic, which has led to a decline in the financi...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2024
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| Subjects: | |
| Online Access: | https://dspace.unl.edu.ec/jspui/handle/123456789/31084 |
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Add Tag | Summary: | The comprehensive assessment of an institution's financial health relies on a solid accounting structure, consistent performance trends, and key indicators over time. This is especially important when facing unexpected events like the COVID-19 pandemic, which has led to a decline in the financial situation of many industries, and recovery has not yet occurred for some. In this context, the primary objective of this research was to evaluate the financial health of the Cooperativa de Ahorro y Crédito Policía Nacional Ltda. before, during, and after the pandemic, to formulate strategies based on environmental factors. The work has a mixed approach of descriptive scope, the type of research is an observational documentary, non- experimental, of longitudinal design, since 6 years 2018 - 2023 distributed in 3 periods are analyzed: pre-, during, and post-pandemic; likewise, the deductive, inductive, synthetic and analytical methods were used because together they allow a detailed analysis that ranges from the observation of particular facts, application of theories, critical study to the systematization of information. In addition, documentary observation, interviews, and inferential statistics were used to establish the difference in means of the main indicators. The results show that, during the pandemic, the number of loans and savings deposits increased; both situations were not foreseen as true hypotheses at the beginning of the research, however, the decrease in ROA and ROE, and the growth of delinquency were; then in post-pandemic, it was observed that the institution restructured delinquent debt contracts. It is concluded that the pandemic affected the financial health of the cooperative, particularly in the post-pandemic period, where returning to normality was complicated, the increase in delinquency in the last period was lower than expected, due to the intervention of the Board of Monetary and Financial Policy and Regulation that issued the resolution where it established to modify the conditions of loans, allowing members to improve their ability to pay. |
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