Análisis comparativo de los indicadores de morosidad de la Cooperativa de Ahorro y Crédito La Merced Ltda. en el período 2020-2022

Abstract

Abstract: The present research aims to conduct a comparative analysis of the delinquency indicators of the Savings and Credit Cooperative "La Merced Ltda." during the period 2020-2022. The methodology used was descriptive-analytical, allowing for an analysis of delinquency indicators and their relationship with the allocated provisions. According to the results obtained, the non-accruing loan portfolio increased from $572,556.47 in 2020 to $1,998,548.59 in 2022. Similarly, the overdue loan portfolio rose from $347,205.06 to $468,894.75. On the other hand, the financial department allocated provisions of $1,593,731.95 in 2020, which increased to $2,440,770.68 in 2022. In contrast, evidence suggests a relationship between provisions and delinquency, as indicated by the value obtained through the Ordinary Least Squares Econometric Model, with a coefficient of 0.743243. This implies a correlation between the variables. These values reflect a gradual increase, given that during the 2020-2022 period, delinquency rose from 2.36% to 4.6%, while provisions increased from 1.33% to 2.62%.