Estudios de los activos y la rentabilidad del segmento cuatro de las COACS de Machala.

Abstract

In this research work, a study is carried out on the assets and profitability of the savings and credit cooperatives of segment four of the COACS of Machala, which through the offer of financial products and services contribute effectively to the economic development of the province, by financing new projects and innovations that generate greater employment opportunities and improve the quality of life of its inhabitants. Carrying out a study of the variations that exist on the economic and financial situations of these organizations is very significant from the point of view of the control that must be made to the entities that finance their financial intermediation with the deposit of the partners and their surplus cash flows; hence, knowing how their operations work is important for internal and external actors of the cooperatives. To achieve the expected goals, a non-experimental descriptive methodology is used, since it is written as the main accounting data of the entities have evolved, without altering the essence of their figures at any time. Among its results, it is highlighted that C1 shows significant volatility, with abrupt peaks and falls; For example, in March 2020, liquidity increases dramatically to 37.18% but was 4.86% in December 2019, changes that indicate possible challenges in cash management and in the stability of the cooperative. C2 presents greater stability in its liquidity compared to C1, although it also experiences fluctuations; however, it maintains generally higher liquidity levels than C1, reaching a maximum of 52.96% in March 2022.