LA SOSTENIBILIDAD FINANCIERA DE LAS COOPERATIVAS DE AHORRO Y CRÉDITO ECUATORIANAS
Fecha
2023-10-23
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Jaén: Universidad de Jaén
Resumen
(ES)En el presente trabajo se analiza la sostenibilidad financiera de las cooperativas de ahorro y crédito
ecuatorianas, de acuerdo con el método CAMELS para el periodo 2021. Se ha realizado una indagación
teórica acerca de las finanzas sostenibles, las microfinanzas, los microcréditos y las cooperativas de ahorro
y crédito (COAC) como entidades que benefician estos instrumentos financieros. Además, se ha
conceptualizado el método CAMELS, y su aplicación en los saldos promedios de los Estados Financieros de
las 38 COAC del segmento 1. Complementariamente, se han expuesto algunos indicadores que permiten
conocer la profundización demográfica, geográfica y de acceso, así como aquellos relacionados con las
captaciones y colocaciones por parte de estas entidades durante los últimos cinco años. Los resultados,
contrastados con la investigación previa de Morales (2012), permite confirmar la siguiente hipótesis: las
COAC del segmento 1 presentan niveles financieros óptimos para el año 2021, en base al marco
regulatorio en que se desenvuelven, las instituciones que lo integran, la profundización en todos sus tipos,
y los valores de captación y colocaciones.
(EN)In the present work, the financial sustainability of Ecuadorian savings and credit cooperatives is analyzed, according to the CAMELS method for the period 2021. A theoretical investigation has been carried out about sustainable finances, microfinance, microcredits and savings cooperatives. Savings and credit (COAC) as entities that benefit from these financial instruments. In addition, the CAMELS method has been conceptualized, and its application in the average balances of the Financial Statements of the 38 COACs of segment 1. In addition, some indicators have been exposed that allow knowing the demographic, geographic and access deepening, as well as those related to deposits and placements by these entities during the last five years. The results, contrasted with the previous research by Morales (2012), confirm the following hypothesis: the COACs of segment 1 present optimal financial levels for the year 2021, based on the regulatory framework in which they operate, the institutions that integrate it, the deepening in all its types, and the values of capture and placements.
(EN)In the present work, the financial sustainability of Ecuadorian savings and credit cooperatives is analyzed, according to the CAMELS method for the period 2021. A theoretical investigation has been carried out about sustainable finances, microfinance, microcredits and savings cooperatives. Savings and credit (COAC) as entities that benefit from these financial instruments. In addition, the CAMELS method has been conceptualized, and its application in the average balances of the Financial Statements of the 38 COACs of segment 1. In addition, some indicators have been exposed that allow knowing the demographic, geographic and access deepening, as well as those related to deposits and placements by these entities during the last five years. The results, contrasted with the previous research by Morales (2012), confirm the following hypothesis: the COACs of segment 1 present optimal financial levels for the year 2021, based on the regulatory framework in which they operate, the institutions that integrate it, the deepening in all its types, and the values of capture and placements.