Gestión de riesgos y su incidencia en el desempeño financiero de las COAC del segmento 1 del cantón Rumiñahui año 2017

Abstract

Abstract:The goal of the end-of-degree work is to carry out an analysis on the financial risk management of the savings and credit cooperatives in segment 1 of the Rumiñahui canton in the Pichincha Province; and its influence on financial performance, during the period 2015 - 2017. It is important that financial institutions enhance the management of risk management, so that they establish mechanisms and policies that mitigate the events of significant risks, decreasing the probability of occurrence and the impact it can have on results. To perform this analysis, the financial insolvency prediction models were used as an evaluation mechanism: Z-Score version 2, Fulmer and Springate; to which the statistical technique of correlation and linear regression was applied in the statistical package Stata. The results of the analysis express that the models of prediction of financial insolvency are similar, however the variable Springate is the most significant; In addition, it was found that while better risk management policies are applied, more effective financial indicators are reached.