Los indicadores financieros como mecanismo de evaluación del comportamiento financiero de las cooperativas de ahorro y crédito.

Abstract

At present, Association of savings and credits have had great acceptance and confidence in the financial market by customers for presenting adequate liquidity and solvency ratios. From this perspective, the importance of measuring the performance of institutions is characterized, in order to avoid a financial imbalance. Given that, carrying out an examination of the financial statements allows entities to detect risks that lead to their insolvency or bankruptcy. That is why the research objective leads to a financial analysis of the savings and credit cooperatives through financial ratios, in order to provide a comparative report on the financial health of the entities, which allow making decisions in the event of eventualities. detected. Therefore, for the development of this work, a descriptive-level quantitative approach was used, because the Financial Statements of the Superintendency of Popular and Solidarity Economy (SEPS) were used to apply the respective formulas supported in the technical notes of the Superintendency of Banks and the methodological files of the (SEPS), likewise, were of a bibliographic type, because scientific articles were used to elaborate the theoretical framework. Therefore, it is concluded that financial institutions in the face of the health crisis have demonstrated an adequate level of solvency and liquidity, however, a negative effect was reflected in the credit portfolio, therefore, a follow-up must be carried out to avoid weakening the performance and profitability of the institutions.