Gestión de riesgos financieros en la Cooperativa de Ahorro y Crédito de la Pequeña Empresa Biblián Ltda. Propuesta de mejora para su sostenibilidad y crecimiento

Abstract

The Cooperativa de Ahorro y Crédito de la Pequeña Empresa Biblián Ltda. (COAC CB) operates in a dynamic financial environment that requires the continuous strengthening of risk management practices. This study evaluated its exposure to major financial risks and formulated strategies to enhance financial stability and decision-making. A mixed-methods approach was applied, combining quantitative financial analysis—through Value at Risk (VaR), sensitivity analysis, and stress testing—with qualitative insights obtained from expert interviews, allowing for a comprehensive assessment of financial performance, control gaps, and improvement opportunities. The findings reveal that although total assets increased by 22.7%, this growth did not translate into proportional improvements in profitability and operational efficiency, as net income declined from 7.17% in 2022 to 0.70% in 2024. The cooperative also showed increased dependence on external liabilities and limited capital and reserve accumulation, reducing its capacity to absorb potential losses. Furthermore, delinquency rose from 0.52% to 3.37%, underscoring the need to strengthen credit evaluation and monitoring processes. Consequently, the study proposes strategic actions aimed at correcting structural mismatches, diversifying the loan portfolio, strengthening liquidity management, optimizing risk-adjusted profitability, and reinforcing institutional solvency to ensure long-term financial sustainability.