Economía

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    Análisis de las variables que inciden en la rentabilidad de las cooperativas de ahorro y crédito del Ecuador del segmento 1
    (Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía, 2025-03) Heredia Landeta, Josselin Gabriela; DT - Valencia Nuñez, Edison Roberto
    La investigación tiene el objetivo de identificar las variables significativas que inciden en la rentabilidad de las Cooperativas de Ahorro y Crédito del Ecuador del segmento 1. Su importancia reside en que, dentro del contexto financiero del Ecuador, dichas entidades juegan un papel fundamental en la economía, las mismas que han brindado servicios financieros a muchos miembros y comunidades. Comprender los factores que influyen en la rentabilidad es fundamental para su sostenibilidad y contribución al desarrollo económico del país y se enfoca en identificar y analizar los componentes que influyen en la rentabilidad de la cooperativa, centrándose en aspectos como los activos y pasivos. La información obtenida para la realización del estudio abarca 6 años y esta se encuentra mensualizada. La base metodológica se basa en análisis CV BNM,.-descriptivos y explicativos, que se fundamenta en medidas de tendencia central con prueba de normalidad y gráficos de coropletas, en relación a esto también se aplicó un modelo de Kruskal-Wallis y una regresión múltiple que estime y pronostique las variables más aptas para describir la rentabilidad. Los resultados más relevantes de la investigación hacen referencia a la mayor concentración de las cooperativas de segmento 1, la cual es la provincia de pichincha con 213 instituciones. Adicionalmente se demostró la no existencia de medias entre las variables, por último, el modelo econométrico demostró que las variables que no explican la rentabilidad son la morosidad, resigo de crédito y la solvencia ya que su nivel de significancia es mayor a 0,05.
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    La cartera de microcrédito y la rentabilidad de las mutualistas en Ecuador
    (2024-11) Patiño Cevallos, Ana Belén; DT - López Solís, Oscar Patricio
    This research focuses on the study of mutual funds, since they represent an important part of the financial system, and their performance directly affects the stability and reliability of the sector. Therefore, understanding how the performance of their microcredit portfolio affects their profitability is essential to make informed decisions and create a solid and stable financial system. In recent years, access to credit has been a key factor for the economic and social development of developing countries. In this sense, microcredits have emerged as a fundamental tool to support entrepreneurs and small business owners in obtaining financing, thus promoting job creation and economic growth. The objectives of the research focus on the evolutionary analysis of the microcredit portfolio in Ecuadorian mutual funds, as well as identifying the factors that determine the profitability of Ecuadorian mutual funds in relation to the microcredit portfolio, and, finally, estimating the most stable relationship between the quality of the microcredit portfolio and the profitability of the entities. In order to meet these objectives, descriptive and explanatory techniques will be applied, which consist of a detailed description of the information based on contingency tables and basic statistics. In accordance with the explanatory analysis, techniques were applied to measure the relationship of the variables and the most stable estimate of each of the variables in relation to microcredit. The results obtained indicate that all these analyses suggest that there is a statistically significant relationship between profitability and the microcredit portfolio for Ecuadorian mutual funds during the period. Likewise, it was shown that 82.14% of the variables are positively correlated with each other, taking into account the correlation between available funds and the microcredit portfolio. These results indicate that it becomes crucial to monitor the relationship between income and the microcredit portfolio, since an increase in income could reduce the number of microcredits offered
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    La recaudación de crédito como factor determinante de la rentabilidad de la COAC Oscus Ltda
    (Universidad Técnica de Ambato. Facultad de Contabilidad de Auditoria. Maestria en Economía mención Banca y Finanzas, 2024-11) Peralta León, Mauricio Alejandro; DT - Torres Olmedo, Jeaneth Margarita
    This research aims to precisely establish the impact of credit collection on the profitability of COAC Oscus Ltda. in accordance with current regulations and legislation, the organization plays a crucial role in providing financial services to micro, small, and medium-sized enterprises. The profitability of cooperatives may vary due to different factors, and their assessments often differ from those of traditional financial institutions. The research methodology used to achieve the study's goals involved descriptive and explanatory analysis. This included applying measures of central tendency, building a multiple regression model, and using a decision tree. These methods helped to understand the nature of the data and to apply econometric tests for determining and predicting the profitability of the cooperative. In this way, the analysis indicates that the cooperative demonstrates positive profitability stemming from financing via controlled debt. Furthermore, the forecast suggests a negative outlook for profitability based on liabilities, with a projected reduction of 2 percent over 7 years. Finally, to avoid this harmful situation, it's important to focus on collecting payments while considering factors such as the number of days the payment is overdue, the type of credit, and especially the interest rates. Research has shown that higher interest rates and a greater number of overdue days have a larger impact on the effectiveness of the collection process.