Evaluación financiera de los créditos de consumo y su influencia en la rentabilidad mediante el sistema DUPONT, de las cooperativas de ahorro y crédito segmento 2 zona 3, periodo 2016-2021.

Abstract

The present research work conducted a financial evaluation of consumer loans and their influence on Profitability through the DuPont System, of the savings and credit cooperatives segment 2 zones 3, period 2016-2021, this was developed with a qualitative and quantitative research approach, using a descriptive level of research, the research design was non-experimental because the impact that the procedures had in the cross-sectional application was analyzed with the collection of information and subsequently solutions were proposed for the interpretation of the data. The methods used were inductive and observation. Of the 13 cooperatives evaluated it was shown that there are 4 with a strong relationship with Chimborazo LTDA, 3 with a weak relationship corresponding to the year 2016 these Ambato, Chibuleo, Kullki Wasi, and 34 with an average relationship between consumption and profitability. Concluding that the indicators applied made known the status of the same in their respective periods of study in terms of liquidity, solvency, management, and profitability. The cooperative Previsión Ahorro y Crédito Ltda. remained in segment 2 for one period. The indicators were the indebtedness of assets because 88% of its activity is financed with external resources, having a good portfolio turnover, and achieving an average collection period of 104 days. It has a gross profit margin of 66% and financial profitability of 0.0205%. The savings and credit cooperatives are recommended to test the versatility of the DuPont system and other indicators since, as observed in the study, it is possible to add variables to the formulas according to the need and thus be able to answer doubts or concerns, as in this case, the degree of influence consumer loans had on profitability.