Análisis económico y financiero de la cooperativa de ahorro y crédito de la pequeña empresa CACPE Pastaza Ltda. del Cantón Puyo, Provincia de Pastaza, período 2022-2023

Abstract

The Cooperativa de Ahorro y Crédito de la Pequeña Empresa CACPE Pastaza Ltda, played a fundamental role in the economic support of the region, being one of the largest cooperatives in the Amazon with 150 thousand members in 2023, but CACPE Pastaza and most of the savings and credit cooperatives in Ecuador do not perform their financial analysis with the PERLAS method which is recommended by the World Council of Cooperative Savings and Credit Unions. Therefore, the objective of the present curricular integration work was to carry out an economic-financial study and analysis of the Cooperativa de Ahorro y Crédito de la Pequeña Empresa Pastaza Ltda. for the period 2022 - 2023, capable of providing the necessary information for the institution's strategic decision-making. Based on scientific mechanisms, with a quantitative approach that was the calculation of the PERLAS method and another approach of qualitative type, it had a non-experimental design in a period of time established in a transversal way, with techniques for the collection of information as the survey to the partners that came out of a probabilistic sample of the institution and interviews to the most important directors. As a result of the methodology, it was determined that the cooperative did not use the PERLAS method for its financial analysis, but instead used the CAMEL method. The analysis of the Cooperativa de Ahorro y Crédito de la Pequeña Empresa Pastaza Ltda, with the PERLAS method concluded that the institution has adequate financial ratios in all areas, most of them being within the parameters established by the PERLAS method goals, which were the basis for strategies that can be used by the institution.