Manejo del riesgo financiero y su impacto en la rentabilidad de la cooperativa de ahorro y crédito San José Ltda, agencia Chillanes

Abstract

In Cooperativa de Ahorro y Crédito San José Limitada, Chillanes agency, there is no adequate evaluation of the results obtained from each period; there is the absence of profitability analysis; lack of actions regarding the monitoring of the processes in the recovery of portfolio causing delinquency. Therefore, the objective of this study was to evaluate the management of financial risk and its impact on the profitability of Cooperativa de Ahorro y Crédito San José Limitada, Chillanes agency, period 2022. The methodology used to carry out the research was the application of different methods and techniques, such as the application of a mixed approach, with a descriptive and exploratory level. For this purpose, a non-experimental study was designed, with a field and documentary study, supported by deductive, inductive, analytical, synthetic research techniques, using techniques such as interviews and surveys, instruments such as an interview guide and a questionnaire applied to the total population of the company, obtaining results about the institutional situation. Based on the aforementioned, it can be said that the institution does not have a risk map that uses traffic lights for the adequate identification of risks that measures the impact on its profitability. In this context, it is proposed that Cooperativa de Ahorro y Crédito San José must fully apply the Risicar method exposed in the investigation, for a correct identification of financial risks, preparation of risk maps and traffic lights, referring to the processes of granting and recovering portfolios, as well as their qualification and evaluation, so that officials have a reliable tool for decision-making