Análisis CAMEL y el proceso de toma de decisiones en la Cooperativa San Francisco de Asís Ltda.

Abstract

This research analyzes the quality and performance of financial indices, the credit union "St. Francis of Asis" Ltda., And their behavior towards other cooperatives that are part of the segment 2 and the same geographical area, technical gathering information such as: observation, interviews and surveys help generate information for the purpose of study, so that the incidence between the CAMEL analysis and decision-making is verified through chi square, for the period 2014-2015. Financial information is the most important of each entity active, obviously other assets will, but they will be possible to acquire them somehow, however if you have any problems with the financial information of the institution will not be possible to obtain data and actual indicators, for this reason born research in which we dedicate our effort to analyze, compare and interpret the efficient and effective development of financial indices. The source of financial information for this research is the issuing monthly Superintendence of Popular Economy and Solidarity (SEPS), to identify in a timely and reliable manner the degree or performance of each entity. CAMEL analysis is an indispensable tool for diagnosing and identifying the financial risks arising from the nature of the business, among them are tool: excess liquidity, low profitability, high delinquency portfolio, among others; This study applies weighting techniques, normality and qualification; resulting in a range between 1 and 5; a rating of 1 (one) does not represent problems and a rating of 5 (five) represents problems; Finally conclusions and recommendations enabling economic and social growth of the credit union "St. Francis of Asis" is issued Ltda.