Evaluación del desempeño financiero y percepción de los socios sobre la sostenibilidad de la cooperativa Achik Inti Ltda del cantón Cañar mediante el análisis perlas

Abstract

The study evaluated the financial performance and sustainability perception of the Achik Inti Saving and Credit Cooperative Ltd., located in the Cañar canton, using the Protection, Effective Financial Structure, Asset quality, Rates of return and cost, Liquidity, and Signs of growth (PERLAS) model and a comparative analysis of the 2023 and 2024 financial statements. A quantitative approach was adopted through structured surveys administered to members and staff, using a five-point Likert scale to measure confidence, satisfaction, and perception of transparency. At the same time, a documentary analysis of balance sheets and income statements was conducted, integrating financial evidence with social perceptions to enhance the validity of the findings. The results indicate growth in assets, loan portfolio, and equity; however, warnings were identified regarding the increase in operating expenses and the negative outcome in the last fiscal year. Key stakeholders highlighted efficiency improvements, along with the need to diversify the portfolio, innovate technologically, and enhance internal communication. Therefore, the sustainability of the cooperative depends on maintaining a balance between financial health and social commitment, recommending optimizing costs, expanding revenue sources, and strengthening information channels to consolidate legitimacy and institutional resilience