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Análisis de eficacia de la cartera de crédito de las mutualistas del cantón Cuenca segmento 1 período 2020-2022
(Universidad Católica de Cuenca., 2023) Argudo Bermeo, Karen Gabriela; Cantos Ochoa, Marcos Eduardo; 0105358089
While the financial sector is the essence of a country’s economic development, a reduction in resources available for lending can be affected during the economic recession. This scenario is related to loan delinquencies, which, decrease the value of assets and credit granting. In this context, this article aims to evaluate the effectiveness of the Mutual Saving Bank loan portfolios in the canton of Cuenca using financial indicators from 2020-2022. The methodology is primarily mixed, involving qualitative and quantitative research methods, including descriptive, documentary, and correlational approaches. The study population is associated with the Azuay and Pichincha Mutual Saving Banks. Data analysis was processed using Excel and IBM SPSS Statistics software, applying the Pearson coefficient test. The results indicate low levels of portfolio delinquency in both financial institutions, and when analyzed by segment, consumer and microcredit loans exhibit the highest delinquency rates. It is concluded that loan portfolio delinquency does not significantly impact the profitability of the analyzed Mutual Saving Banks, reflecting their effective loan portfolio management