Evaluación de la eficiencia y sostenibilidad financiera de la Cooperativa de Ahorro y Crédito Jardín Azuayo comparado con las Cooperativas de Ahorro y Crédito pertenecientes al segmento 1 en el periodo 2010- 2016

Abstract

The present project carried out a financial evaluation to determine the levels of efficiency and financial sustainability of the Credit Union Jardín Azuayo in comparison with the levels of the other Credit Unions belonging to segment 1, during the period between 2010 – 2016. For which, initially, a theoretical investigation was carried out about the origin of the cooperative financial system worldwide, its adaptation to the country's financial system and its evolution, control and supervision during the 7 years of study; and through the CAMEL methodology, composed of a series of 22 indicators, the results of the 26 institutions belonging to Segment 1 were obtained, comparing them in five different categories, allowing to know the status of these through the qualification that each got. Once the aforementioned was done, it could be observed that the Credit Union Jardín Azuayo has a high level of efficiency and financial sustainability, thanks to its internal management in relation to its sector, as well as the other Credit Unions of the segment 1 have high and regular levels of efficiency and financial sustainability. Which allows me to conclude that the financial institutions belonging to segment 1 are cooperatives that have had and will continue to have constant improvement and growth.