Evaluación financiera aplicando el método camel en la cooperativa de ahorro y crédito Fernando Daquilema Ltda., cantón Riobamba, provincia Chimborazo, periodo 2021

Abstract

This research aims to conduct a financial evaluation under the CAMEL method of Fernando Daquilema Ltda., Savings and Credit cooperative, Chimborazo province, Riobamba canton, period 2021 to determine the financial situation and contribute to the decision-making process of the Cooperative. The theoretical framework was developed based on reliable and updated sources from different authors to collect fundamental concepts and definitions. The methodological framework includes necessary research methods and techniques to collect essential data and its analysis. Subsequently, the evaluation of the financial situation was possible after using the components of C=capital adequacy, A=quality of assets, M=administrative management, E=profitability, L=liquidity, and S=sensitivity. This procedure leads to determine the financial vulnerability, resulting in several weaknesses. The most noticeable weakness was the profitability indicators. It is concluded that in the financial evaluation applying this method, the global score of the weighting of the CAMEL components is 0.806, whose approximation is 1, and according to the qualification, the cooperative is in the first level from the point From a risk point of view: "Good financial performance, there is no cause for concern". Therefore, implementing the CAMEL method as a decision-making tool is a recommendation to consider as well as following the recommended strategies to strengthen the financial situation of the Cooperative