Análisis del riesgo financiero y su incidencia en la sostenibilidad de la cooperativa de ahorro y crédito “Chunchi” ltda., Provincia de Chimborazo, período 2019-2023

Abstract

The management of financial risks is a comprehensive process through which organizations identify, evaluate, and manage the various risks that could affect their ability to achieve their financial objectives. This research is conducted with the aim of analyzing the financial risk of the Chunchi Savings and Credit Cooperative Ltd., located in the Chimborazo province, through management indicators between 2019 and 2023, to identify possible effects on the sustainability of the cooperative. The applied methodology is based on non-experimental research by conducting surveys with service providers in the COAC and interviews with the directors of the financial institution. Subsequently, an analytical process of the balances was carried out, i.e., vertical analysis to evaluate the composition and structure, followed by horizontal analysis to define the relative and absolute variations presented in the different years. The CAMELS methodology analysis examines the financial situation of the COAC, and the Altman Z-Score bankruptcy prediction model shows the financial health of the institution. Therefore, the results indicate that it is a solid institution with moderate weaknesses and potential probabilities of becoming insolvent. Following the completion of the evaluation, strategies are designed to be implemented for informed decision-making by the directors, which will help improve the development of the financial institution.