Evaluación del desempeño financiero y social de la cooperativa de ahorro y crédito Kullki Wasi Ltda. periodo 2016-2017.

Abstract

The objective was to evaluate the financial and social performance of the Savings and Credit Cooperative Kullki Wasi Ltd, Period 2016 - 2017, considering that the institution is ready to move from segment II to segment I of cooperativism, and it is required to confirm if its actions are in accordance with the financial and social performance parameters proposed by the Superintendency of Popular and Solidarity-based Economy (SEPS). The applied methodology was non-experimental with a cross-sectional design, based on the deductive, inductive, synthetic analytical method, it had a descriptive-explanatory scope, for which surveys were conducted to the working staff in the financial institution, in this context the following work is carried out in two periods, in which a comparison of financial years is developed and the level of social performance is evaluated. For this purpose, the situation of the company is analyzed, the participation of the cooperative within the popular and solidarity financial system is established, a financial analysis is performed, as well as an analysis of social performance using the assessment tools and the financial statements reported. The results found are certain inconsistencies in the financial and especially in the social areas, with which it is concluded that they need to be modified to provide a better service to their customers, this has been evidenced in the low starting level that is reported in the social screening. Therefore, it is recommended to strengthen the operational and management processes with social responsibility, through the promotion of strategies and actions related to the welfare of its members and with projection to the community.