Browsing by Author "Villa Melgar, Janneth Carolina"

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    Gestión financiera y morosidad en las cooperativas de ahorro y crédito de la ciudad de Cuenca en el período 2021 - 2023
    (Universidad de Cuenca, 2025-07-07) Villa Melgar, Janneth Carolina; Sinchi Sánchez, Marisol Guillermina; Coello Muñoz, Esteban Francisco
    The study analysed the financial management and delinquency of credit unions in Cuenca during the period 2021-2023, using a quantitative approach and a non-experimental design. Financial data obtained from the Superintendencia de Economía Popular y Solidaria (SEPS) allowed the evaluation of key indicators such as profitability, solvency, liquidity and delinquency rate. The analysis showed that, in general, the cooperatives have improved their financial performance, evidenced by an increase in profitability and a gradual decrease in delinquency. Despite the positive results, some cooperatives face significant challenges in managing their credit risks. In particular, institutions with high delinquency rates need to strengthen their credit assessment and portfolio recovery processes. The study also highlighted the importance of sound financial management for the sustainability of the cooperative sector. However, limitations in the quality and comparability of financial data were identified, highlighting the need for greater standardization in reporting by cooperatives.