Análisis de la Gestión Financiera e incidencia del Riesgo Crediticio en las cooperativas segmento 3 provincia de los Ríos, Caso: Cooperativa de ahorro y crédito San Antonio, Periodo 2017-2019.

Abstract

The following degree project aims at explaining the incidence of financial management on credit risk of segment 3 cooperatives in the province of Los Rios, focusing this research on the Cooperativa de Ahorro y Credito San Antonio Ltda. Financial indicators were used, such as the capital adequacy indicator which reveals the efficient use of productive assets compared to their non-productive assets and analyzes the financial situation of the entities allowing to detect possible financial risks in time. In this case, problems were found in the increase in the non-performing loan portfolios, being the microcredit portfolios the most representative and with higher rates. This scenario is also seen in the 13 de Abril cooperative, which similar to Cooperativa de Ahorro y Credito San Antonio Ltda., also belongs to segment 3. To collect the data, the field research instrument applied was a survey, from which the most significant questions were selected to test the hypothesis. For this purpose, the Chi-square statistic determined that there is significance in the research accepting the alternative hypothesis of the impact of financial management on the credit risk of segment 3 cooperatives. The study of the financial situation of the entity allows to make decisions in order to improve the administrative efficiency in the provision of the services that it offers. Optimizing resources to reduce unnecessary operating expenses, for which strategies are established to mitigate financial risk. The efficient management of financial resources achieves better returns, making decisions that generate the necessary liquidity to cover its obligations and strengthening the processes that boost the economy of the entity.