Impacto financiero del covid-19 en la cartera credi-ticia de la Cooperativa de Ahorro y Crédito Pilahuin Ltda., ciudad de Guaranda, período 2019-2021

Abstract

This research work aimed to achieve a financial analysis of the Cooperativa de Ahorro y Crédito Pilahuin Ltda. Period 2019–2021. This research work was achieved applying a mixed approach methodology, since the figures obtained in the periods described were evaluated, while at the same time each period was characterized in a representative way in terms of figures and indicators. In addition, it had a descriptive approach, of an exploratory type, where field research was used to collect information by means of different techniques and instruments for the research. The main results were the development of a scheme to develop the financial analysis, using techniques such as vertical and horizontal analysis that involved all the accounting accounts used in the financial analysis approach for each of the chosen periods. In addition, there was a pre-pandemic year to consider changes and distinguish the fluctuation of income and expenses recorded. It was thus observed that 2018, despite not having a critical period, did not record significant values for the institution; however, the pandemic years recorded better levels and financial indicators, such as the capture of investments, which achieved a 17% growth while at the same time achieving a higher average placement of 15%. It was identified that the institution managed to improve its performance indicators in the period 2019–2021, in each period the segment indicators set by SPSE (The Superintendency of Popular and Solidarity Economy). Finally, even though the pandemic was and continues to be a source of crisis and resource reduction, the institution gained market acceptance, making more funds available for its line of business. Therefore, it is recommended to implement the presented proposal.