La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.

The entities of the popular and solidarity financial system must have a deep knowledge of its operation, as well as have reliable and truthful information in order to guarantee efficient decision-making. The present research work entitled: "Financial Management and Sustainability of Savings and...

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Detalhes bibliográficos
Autor: Contreras Salinas, Silvia Patricia
Formato: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2022
País:Ecuador
Recursos:Universidad Nacional de Loja
Repositorio:Repositorio Universidad Nacional de Loja
Idioma:español
OAI Identifier:oai:dspace.unl.edu.ec:123456789/24909
Acesso em linha:https://dspace.unl.edu.ec/handle/123456789/24909
Access Level:acceso abierto
Palavra-chave:<CONTABILIDAD Y FINANZAS>
<GESTION FINANCIERA>
<COOPERATIVAS>
<LOJA>
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oai_identifier_str oai:dspace.unl.edu.ec:123456789/24909
network_acronym_str EC
network_name_str Ecuador
repository_id_str
dc.title.none.fl_str_mv La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.
title La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.
spellingShingle La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.
Contreras Salinas, Silvia Patricia
<CONTABILIDAD Y FINANZAS>
<GESTION FINANCIERA>
<COOPERATIVAS>
<LOJA>
title_short La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.
title_full La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.
title_fullStr La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.
title_full_unstemmed La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.
title_sort La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.
dc.creator.none.fl_str_mv Contreras Salinas, Silvia Patricia
author Contreras Salinas, Silvia Patricia
author_facet Contreras Salinas, Silvia Patricia
author_role author
dc.contributor.none.fl_str_mv Morocho Pasaca, Diana Paola
dc.subject.none.fl_str_mv <CONTABILIDAD Y FINANZAS>
<GESTION FINANCIERA>
<COOPERATIVAS>
<LOJA>
topic <CONTABILIDAD Y FINANZAS>
<GESTION FINANCIERA>
<COOPERATIVAS>
<LOJA>
description The entities of the popular and solidarity financial system must have a deep knowledge of its operation, as well as have reliable and truthful information in order to guarantee efficient decision-making. The present research work entitled: "Financial Management and Sustainability of Savings and Credit Cooperatives of segment 3 of the province of Loja, period 2019 - 2020", had as its main objective to analyze how financial management affects the sustainability of institutions of the aforementioned segment, which allows them to operate efficiently for their growth and permanence over time. The CAMELS methodology was used to measure indicators of capital adequacy, asset quality, management efficiency, profitability level, liquidity management and sensitivity to market risk; sustainability indicators were used to analyze each of the cooperatives and their comparison with the average of segment three at the national level as an optimal indicator and the Pearson coefficient was used to evaluate the correlation of the variables under study. It is obtained as relevant results that the Crediamigo, Cristo Rey and La Fortuna cooperatives present a stable situation in their financial and administrative management, positioning the Crediamigo cooperative as the entity with the best financial performance in the segment. In addition, healthy indexes were evidenced, which allow these cooperatives to be within the financial market to which they belong, it should be noted that there is a strong correlation between financial management and sustainability. Finally, financial strategies aimed at improving decision-making in the short and long term are proposed.
publishDate 2022
dc.date.none.fl_str_mv 2022-06-16T14:18:21Z
2022-06-16T14:18:21Z
2022-06-16
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.none.fl_str_mv https://dspace.unl.edu.ec/handle/123456789/24909
url https://dspace.unl.edu.ec/handle/123456789/24909
dc.language.none.fl_str_mv spa
language spa
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 160 p.
application/pdf
dc.publisher.none.fl_str_mv Universidad Nacional de Loja
publisher.none.fl_str_mv Universidad Nacional de Loja
dc.source.none.fl_str_mv reponame:Repositorio Universidad Nacional de Loja
instname:Universidad Nacional de Loja
instacron:UNL
instname_str Universidad Nacional de Loja
instacron_str UNL
institution UNL
reponame_str Repositorio Universidad Nacional de Loja
collection Repositorio Universidad Nacional de Loja
repository.name.fl_str_mv Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja
repository.mail.fl_str_mv *
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spelling La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020.Contreras Salinas, Silvia Patricia<CONTABILIDAD Y FINANZAS><GESTION FINANCIERA><COOPERATIVAS><LOJA>The entities of the popular and solidarity financial system must have a deep knowledge of its operation, as well as have reliable and truthful information in order to guarantee efficient decision-making. The present research work entitled: "Financial Management and Sustainability of Savings and Credit Cooperatives of segment 3 of the province of Loja, period 2019 - 2020", had as its main objective to analyze how financial management affects the sustainability of institutions of the aforementioned segment, which allows them to operate efficiently for their growth and permanence over time. The CAMELS methodology was used to measure indicators of capital adequacy, asset quality, management efficiency, profitability level, liquidity management and sensitivity to market risk; sustainability indicators were used to analyze each of the cooperatives and their comparison with the average of segment three at the national level as an optimal indicator and the Pearson coefficient was used to evaluate the correlation of the variables under study. It is obtained as relevant results that the Crediamigo, Cristo Rey and La Fortuna cooperatives present a stable situation in their financial and administrative management, positioning the Crediamigo cooperative as the entity with the best financial performance in the segment. In addition, healthy indexes were evidenced, which allow these cooperatives to be within the financial market to which they belong, it should be noted that there is a strong correlation between financial management and sustainability. Finally, financial strategies aimed at improving decision-making in the short and long term are proposed.Las entidades del sistema financiero popular y solidario deben poseer un profundo conocimiento de su funcionamiento, así como contar con información confiable y veraz con la finalidad de avalar la eficiente toma de decisiones, en el presente trabajo investigativo denominado: “La Gestión Financiera y la Sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 3 de la provincia de Loja, periodo 2019 – 2020”, cuyo principal objetivo fue analizar como incide la gestión financiera en la sostenibilidad de las instituciones del segmento antes mencionado, que les permita operar de manera eficiente para el crecimiento y permanencia en el tiempo; para lo cual se empleó la metodología CAMELS, herramienta útil para medir indicadores de suficiencia de capital, calidad de activos, eficacia de la administración, nivel de rentabilidad, manejo de la liquidez y la sensibilidad al riesgo de mercado; indicadores de sostenibilidad para analizar cada una de las cooperativas y su comparación con el promedio del segmento tres a nivel nacional como indicador óptimo y el coeficiente de Pearson para evaluar la correlación de las variables objeto de estudio. Se obtiene como resultados relevantes que las cooperativas Crediamigo, Cristo Rey y La Fortuna presentan una situación estable en su gestión financiera y administrativa, posicionándose la cooperativa Crediamigo como la entidad con el mejor desempeño financiero del segmento, además se evidencian índices saludables que les permita ser sostenibles dentro del mercado financiero al que pertenece, cabe destacar que existe un grado de correlación fuerte entre gestión financiera y sostenibilidad. Finalmente se proponen estrategias financieras orientadas a la mejora de la toma de decisiones a corto y largo plazo.Universidad Nacional de LojaMorocho Pasaca, Diana Paola2022-06-16T14:18:21Z2022-06-16T14:18:21Z2022-06-16info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis160 p.application/pdfhttps://dspace.unl.edu.ec/handle/123456789/24909spainfo:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T14:21:54Zoai:dspace.unl.edu.ec:123456789/24909Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T14:21:54falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T14:21:54Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse
score 15,228081

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