Evaluación a la gestión financiera a través del Método CAMEL a la Cooperativa de Ahorro y Crédito Producción Ahorro Inversión Servicio P.A.I.S. Ltda., del cantón Riobamba, provincia de Chimborazo, período 2018

Abstract

This research work is focused on the Financial Evaluation through the CAMEL method to the Savings and Credit Cooperative Production Savings Investment Service P.A.I.S. Ltda, of the canton Riobamba, province of Chimborazo, period 2018, in order to improve the profitability of the institution. For this purpose, research methods such as inductive, investigative techniques such as observation, survey and research instruments oriented to the Financial Evaluation of the institution were applied. With reference to the proposal framework, information was collected from the financial part of the P.A.I.S. Ltda., Especially the Financial Statements: Balance Sheet and Income Statements, where the main accounts were analyzed as: Capital, Assets, Management - Operational Management, Operating Results, Liquidity, etc., based on financial and Sensitivity indicators , through the CAMEL Method; This allowed us to determine that the Assets of the COAC P.A.I.S. Ltda., Must be reviewed and improved, especially the delinquency indicator and unproductive portfolio coverage; Regarding administrative management, the components of the gross financial margin, especially the financial intermediation margin, should be reviewed. It is also recommended to the administration of the Cooperative, to implement a Risk Management System, in which it considers market, liquidity, credit, operational and legal risks, in principle defining the risk limits based on the reality of The Cooperative, without losing sight of the results of the cooperative system, not only of the segment IV to which it belongs, but of a superior segment that serves as support or sample to improve the entity.