Evaluación de la gestión financiera a la Cooperativa Wuamanloma Ltda. del cantón Pelileo, provincia de Tungurahua, periodos 2021 – 2022

Abstract

The Wuamanloma Cooperative Ltd. lacks proper capital management, presenting difficulties in asset control, coupled with a lack of clear strategies to consolidate its Profitability and Liquidity. This leads to inconsistencies in decision-making within the financial institution. Therefore, this research aimed to conduct a Financial Management Evaluation using the Camel method in the Wuamanloma Cooperative Ltd., in the Pelileo Canton, Tungurahua Province, during the periods 2021-2022. These aims to provide a detailed understanding of the current financial situation of the institution. The methodology used was longitudinal, based on two time periods, with a documentary and field design as variables were not manipulated. Deductive, inductive, analytical, and synthetic methods were used to collect data for detailed information. The study was a quantitative approach as numerical quantities were expressed, and techniques such as surveys were conducted with the authorities and administrative staff of the Cooperative. Through the mentioned tools, it was identified that the financial institution lacks training on early vulnerability alerts within its personnel and different financial areas. It maintains serious deficiencies in consolidating profitability and liquidity, as it does not control financial indicators optimally. In this context, it is concluded that the Cooperative has high vulnerabilities in its components, placing it at level N.4 on the Camel scale, indicating severe financial deficiencies and inadequate management, especially in profitability indicators at 0.015 and liquidity at 0.039, respectively. Immediate external advice is needed for correct decision-making.