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Evaluación de la cartera de crédito de la Cooperativa de Ahorro y Crédito de la Cooperativa de Ahorro y Crédito Fernando Daquilema, Agencia Cañar Año 2022
(Universidad Católica de Cuenca., 2023) Caguna Mayancela, Estefanía Dolores; Ordoñez Laso, Ana Luisa del Rocío; 030230314-4
This research was conducted at the "Fernando Daquilema" Ltd. Savings and Credit Cooperative (COAC by its acronym in Spanish) Cañar Agency to evaluate its loan portfolio during 2022. For this purpose, the financial statements of the credit union were available since they were essential to evaluate through the Camel method as well as the application of two surveys: the first was directed to credit counselors where the total population was considered, whereas the second one was applied to a sample of 274 members who maintain credits in the Credit Union by using the finite sampling formula. After applying the processes mentioned above, it was determined that the microcredit portfolio has a 2% non-payment rate, the highest one compared to the consumer portfolio. Therefore, strategies to reduce the non-payment rate are proposed. It is also recommended to minimize liabilities that generate costs to the "Fernando Daquilema" Ltd. COAC Cooperative in order to improve its financial statements results. Keywords: credit, credit union, evaluation, financial statement.