Análisis del riesgo financiero y la rentabilidad de las cooperativas de ahorro y crédito del segmento 1 de la provincia de Chimborazo, año 2022

Abstract

The “Analysis of the financial risk and profitability of the Savings and Credit Cooperatives of Segment 1 of the province of Chimborazo, Year 2022”, was carried out because the institutions have generated a decrease in profitability and could not achieve the expected results in said year. The main objective of the research was to analyze the risk of COACs to be able to make correct financial decisions in the future. The methodology that was implemented was both qualitative and quantitative, the descriptive and explanatory level of research was used because financial statements issued by the Superintendency of Popular and Solidarity Economy (SEPS) were used for the development of the research in the analysis of the financial risk, the Altman Z2-Score model was applied, in this way the level of financial risk possessed by the COACs immersed in this research was determined, for the analysis of profitability the indicators Return on Assets (ROA) and profitability on equity (ROE), to solve the problems, strategies were formulated to reduce financial risk, which will contribute to protecting and improving the economic situation and guaranteeing greater stability in the future, promoting more responsible and prudent management of assets. financial resources; which can lead to more sustainable and successful long-term economic growth in the financial decision to reduce credit risk and increase profitability