Análisis del desempeño y sostenibilidad financiera de las instituciones de Economía Popular y Solidaria segmento 1, mediante aplicación del modelo CAMEL periodo 2020 al 2024

Abstract

Credit unions in segment 1 of the Popular and Solidarity Economy face the challenge of maintaining adequate financial performance in a changing economic environment, which can directly affect their stability and sustainability. In light of this problem, the financial performance of the sector during the period from 2020 to 2024 was analyzed using the CAMEL model, with the aim of evaluating its performance and financial sustainability. The research was conducted using a quantitative approach, with a descriptive and correlational design, using information from the financial statements presented on the official website of the Superintendency of Popular and Solidarity Economy, which allowed for an orderly examination of the components of capital, asset quality, administrative management, profitability, and liquidity. The results show that adequate capitalization and efficient liquidity management favor financial performance, while deficiencies in administrative management and asset quality negatively affect the sustainability of the entities. Periods of improvement, deterioration, and partial recovery in financial performance were also identified, reflecting the variability among cooperatives in the sector. Overall, the importance of strengthening administrative management and financial risk control to ensure and reinforce sustainability is highlighted.