Evaluación financiera aplicando el método CAMEL en la Cooperativa de Ahorro y Crédito Chibuleo Ltda., cantón Ambato, provincia Tungurahua, periodo 2018

Abstract

The present thesis work carried out a financial evaluation through the application of the CAMEL method at the Cooperativa de Ahorro y Crédito Chibuleo Ltda. (COAC), located in Ambato canton, Tungurahua province, term 2018, in order to determine the financial position of the institution and the improvement of the decision making process to mitigate business risks. During the financial evaluation of the institution, research methods and techniques were applied, such as the observation technique to diagnose its current situation, in addition, an interview to the manager and surveys to the administrative and financial staff in order to obtain primary information. Thus, a series of deficiencies were identified, such as: the institution shows an inadequate provision for debts, poor recovery of past due loans and a reduction in the placement of loans on account of business executives. As a final result, it was determined that the administrative and financial management to attract, place and recover past due portfolio is adequate so that the risk of default to recover due loans is moderate. It was concluded that the employees do not meet the portfolio recovery goals, which causes that the default ratio increases and generates financial illiquidity. The highest authority of the institution was recommended to follow the recommendations established in the financial report to implement an action plan in order to guarantee the economic institutional growth and achieve the objectives planned.