Estudio integral del entorno financiero de las cooperativas de ahorro y crédito pertenecientes al segmento II bajo el sistema de monitoreo PERLAS para el período 2015 2020

Abstract

Abstract: The objective of the present work was to carry out a comprehensive study of the financial environment of the Savings and Credit Cooperatives belonging to segment II under the PERLAS monitoring system, in the period 2015-2021, the study population was made up of 53 cooperatives of segment II , information was collected from the Superintendence of Popular and Solidarity Economy through financial bulletins, obtaining as a result that the entities under study present an adequate level of protection of P1: 105%, andin P6: 109% since they are within of the established goals, in terms of the financial structure, 5 indicators were evaluated, thus taking an average of between 6% to 73%, in turn, the performance rates and costs were also evaluated 7 indicators, concluding that the COACS maintain a adequate performance in terms of respecting the goal of the system, with respect to liquidity and quality of assets, which reflect that the entities have a delinquency to adequate, which reveals that credit operations have been placed efficiently, benefiting the sector and the population in general.