Aplicación de la Metodología CAMEL para el análisis financiero de las Cooperativas de Ahorro y Crédito Segmento 1 Zonal 3

Abstract

The cooperative sector has taken a transcendental twist in last years, because of the creation of the Superintendencia de Economía Popular y Solidaria of Thecredit Union have been subject to new implanted standards by this institution in order to have a better control in the cooperative sector. So, the main object of this study is an analysis financial across the Camel methodology to the COAC of segment 1 zonal 3. The methodology used is a direct analysis with information obtained from the primary source, in this case, each of the cooperatives that belong to this segment. Camel is a financial management tool that allows a broader view of the real state that cooperatives are having, in areas such as: Capital, Assets, Administrative Management, profitability and liquidity. The main contribution of this investigation is to make a comparison between the 9 cooperatives in study and know which of them has a greater economic stability and also which is under of this methodology's stablished standards and therefore are at risk. In addition, with this study we can determine the factors that cooperatives are not achieving the goals in order to get a good rating by parts of the institution that regulates these cooperatives.