Análisis del riesgo financiero y la sostenibilidad de la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., año 2023

Abstract

Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda. did not have effective management and administration practices about risk management and sustainability of the COAC, therefore, the objective of the research was to analyze the risk and financial sustainability of the savings and credit cooperative Fernando Daquilema Ltda., year 2023 through the Altman Z-Score model version 2 for the development of strategies to reduce financial risk. The methodology used was of mixed approach (quantitative and qualitative); the scope of the research was descriptive research; a non-experimental design was used; the type of study was transversal research to obtain information through methods, techniques, and instruments, among which were the survey applied to COAC's officers and the interview applied to the general manager, the person in charge of the risk area and the person in charge of the credit area. Using the methodology applied, it was determined that the main financial risks identified were credit risk and market risk as the most relevant, thus highlighting the importance of efficiently managing these areas. It is concluded that the Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., through the application of the CAMEL model and Altman Z-Score financial indicators reflected a favorable performance and economic soundness in the credit union, indicating its stability and financial health.