ANÁLISIS DEL ÍNDICE DE VULNERABILIDAD FINANCIERA DE LAS COOPERATIVAS DE AHORRO Y CRÉDITO (COAC'S) DEL SEGMENTO 1 Y 2 DEL ECUADOR DEL PERÍODO 2015-2018

Abstract

The objective of this paper is to study the Financial Vulnerability Index of the Savings and Credit Cooperatives of segments 1 and 2 of Ecuador, through the analysis of the main components of the eleven financial indicators relevant to the analysis of the financial system. The approach used is quantitative with a descriptive - correlational scope, compiling the macroeconomic and financial data published by the National Institute of Statistics and Census (INEC), Superintendence of Popular Economy and Solidarity (SEPS), and the Monetary Policy and Regulation Board. Financial (JPEM). Based on the analysis carried out, it is concluded that the COAC`S segment 1 has had a growth of 50.36% of the financial vulnerability index and for segment 2 there was a tendency of decrease of 25.85%, given that the cooperatives of the segment 2 do not have adequate risk management within their strategic plan, and do not have technological means to allow their growth in the face of the competitiveness presented in the financial system. There was a growth in the granting of credit for segment 1 due to the attractive rates for the members and an exhaustive analysis of the risk assumed by the cooperative prior to the granting of the credit, while for segment 2 there was no growth given that there is no still the total credibility on the part of society.