Las estrategias financieras y el patrimonio de las cooperativas de ahorro y crédito en un contexto de economia popular y solidaria

• Autores: David Ortiz Rodríguez, Mery Esperanza Ruiz Guajala, Ana Molina Lebrón, Lissette Gancino Ortega
• Localización: Revista Eniac Pesquisa, ISSN-e 2316-2341, Vol. 6, Nº. 2, 2017, págs. 228-246
• Idioma: español
• Títulos paralelos:
  • The financial strategies and the heritage of savings and credit cooperatives in a context of popular and solidarity economy
• Enlaces
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• Resumen
  • español

    En el presente trabajo de investigación se analiza las estrategias financieras y los incrementos patrimoniales de las cooperativas de ahorro y crédito del segmento dos del Cantón Ambato, para lo cual se decidió estudiar las estrategias financieras que tuvieron mayor impacto en el aumento del patrimonio, se aplicaron indicadores financieros para determinar si el patrimonio incremento durante el año 2015. Esta problemática se ve afectada en la rentabilidad de las cooperativas, reduciendo así su competitividad y capacidad para mantenerse en el mercado cooperativo. Uno de los indicadores más importantes es la suficiencia patrimonial que relaciona el patrimonio técnico constituido y los activos y contingentes ponderados por riesgo, en el cual la ley exige mantener un mínimo del 9% de este indicador para respaldar las operaciones actuales y futuras de las instituciones. Se analizó además si las cooperativas cumplen con la normativa establecida por el Código Orgánico Monetario y Financiero y la Ley de Economía Popular y Solidaria para el fortalecimiento del patrimonio, utilidades y fondo irrepartible de reserva legal. Se concluye que las estrategias financieras inciden significativamente en el patrimonio de las cooperativas, y se propone un modelo operativo para las estrategias financieras y el incremento del patrimonio el cual permitirá cumplir con todos los objetivos establecidos por cada entidad cooperativa.

  • English

    In the present research the financial strategies and the patrimonial increases of the savings and credit cooperatives of segment two of the Canton Ambato are analyzed, for which it was decided to study the financial strategies that obtained the greatest impact in the increase of the patrimony, financial indicators were applied to determine if the equity increased during the year 2015. This problem is affected in the profitability of cooperatives, thus reducing their competitiveness and ability to stay in the cooperative market. One of the most important indicators is the patrimonial sufficiency that relates the technical patrimony constituted and the assets and contingents weighted by risk, in which the law requires a minimum of 9% of this indicator to be maintained to support the institution's current and future operations. It was also analyzed whether the cooperatives comply with the regulations established by the Monetary and Financial Organic Code and the Law of Popular and Solidarity Economy for the strengthening of patrimony, utilities and irreparable legal reserve fund. We conclude that financial strategies have a significant impact on the assets of cooperatives, and propose an operational model for the financial strategies and the increment of the patrimony that will allow to fulfill all the objectives established by each cooperative entity.In the present research the financial strategies and the patrimonial increases of the savings and credit cooperatives of segment two of the Canton Ambato are analyzed, for which it was decided to study the financial strategies that obtained the greatest impact in the increase of the patrimony, financial indicators were applied to determine if the equity increased during the year 2015. This problem is affected in the profitability of cooperatives, thus reducing their competitiveness and ability to stay in the cooperative market. One of the most important indicators is the patrimonial sufficiency that relates the technical patrimony constituted and the assets and contingents weighted by risk, in which the law requires a minimum of 9% of this indicator to be maintained to support the institution's current and future operations. It was also analyzed whether the cooperatives comply with the regulations established by the Monetary and Financial Organic Code and the Law of Popular and Solidarity Economy for the strengthening of patrimony, utilities and irreparable legal reserve fund. We conclude that financial strategies have a significant impact on the assets of cooperatives, and propose an operational model for the financial strategies and the increment of the patrimony that will allow to fulfill all the objectives established by each cooperative entity.