Análisis de la eficiencia en costos de las oficinas de la Cooperativa de Ahorro y Crédito “Jardín Azuayo” en el periodo 2010-2015

Abstract

This Project estimates the Cost Efficiency for the twenty-eight offices of the Cooperativa de Ahorro y Crédito “Jardín Azuayo” during the 2010-2015 period, using a stochastic frontier methodology through of an unbalanced data panel. Taking into account the multiproduct nature of the institution, for this study it is considered to be a translogarithmic function of costs and seeks quantify both the levels of efficiency and the factors that affect it. This study includes variables that affect the performance of the offices, variables related to lending activity and contributions to control organizations. The results show decreasing returns to scale and complementarity of costs between products, with this, it is concluded that the offices with highest efficiency index are those that have increases in its loan portfolio and a growing generation of earned income by interest, with what it can cover the increase in operational expenses necessary for the growth of the offices and the Cooperative