Evaluation of the technical heritage in the cooperatives of segment 1 of Ecuador

Evaluation of the technical heritage in the cooperatives of segment 1 of Ecuador

Authors

  • MARÍA FABIOLA ÁVILA MARTÍNEZ Escuela Superior Politécnica Agropecuaria de Manabí “Manuel Félix López”, Ecuador

Keywords:

Solvency, Savings and Credit Cooperatives, Evaluation, Technical Heritage

Abstract

In this study, an evaluation of the solvency of Segment 1 savings and credit cooperatives in Ecuador was carried out, using data from the financial statements provided by the Superintendency of Popular and Solidarity Economy. The methodology combines analytical, deductive and inductive approaches, including exhaustive bibliographic research and the calculation of financial
ratios. The results revealed significant diversity in solvency levels among cooperatives, with some exhibiting financial strength, while others face challenges. The importance of effective risk management, the need for specific corrective measures for cooperatives with low solvency, and the relevance of continuous supervision and a strong risk management culture throughout the cooperative sector to ensure financial stability and protection of members and depositors

References

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Published

2023-10-17

Issue

Vol. 14 (2023)

Section

Artículos

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Copyright (c) 2023 MARÍA FABIOLA ÁVILA MARTÍNEZ

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