Análisis financiero de las Cooperativas de Ahorro y Crédito del segmento 1, antes y después de la aplicación de la Ley de Economía Popular y Solidaria, período 2009-2015

Abstract

The Popular and Supportive economy officially recognized in the Montecristi’s Constitution and in may 2011 is approved the Organic Law of the Popular and Supportive Economy and of the Popular and Supportive Financial Sector that ridge for different ways of organization, from the real sector such as the financial and between them the first segment of credit and savings cooperatives; The Organic Monetary and Financial Code approved in September 2014, in article 477 defines as first segment to entities with assets grater than 80,000,000 dollars, it is important to evaluate financially this segment before and after the application of the law , for that the main financial indicators are analyzed, using financial, technics such as DuPont, Altman Z, Camel, and others. This will allow to comparate and know the behavior of the indicators, determine the effect of the application of the Law identifying aspects that have been strengthened or weakened, it is determine the contribution of this segment in the country's economy and review the compliance with the policies and strategic guidelines set forth in the National Plan for Good Living.