Análisis comparativo de las cooperativas de ahorro y crédito del Ecuador pertenecientes al segmento 1, mediante la aplicación del método Perlas, para el periodo 2019-2021

Abstract

This work is empirical in nature, strengthening previous studies, however, it is worth mentioning that this kind of work has never been developed before. Therefore, this research focuses on determining the PERLAS indicators to define financial performance, identify internal problems of segment 1, as well as resource management and decision-making. Therefore, the indicators of the 32 cooperatives in segment 1 were analyzed during the period 2019-2021, as far as the methodology was carried out with a quantitative approach, with secondary information using the PERLAS evaluation method. The main results obtained in this study are based on the six indicators: protection, financial structure, performance and costs, liquidity, non-performing assets, expansionary signals, which showed that cooperatives belonging to segment 1 do not meet most of these indicators by exceeding the limits imposed by the World Council of Credit Unions (WOCCU).