Análisis del rendimiento financiero de las COAC del segmento 1 radicadas en la ciudad de Quito por aplicación de la ISO 9001 en el periodo 2019-2021.

Abstract

Nowadays, financial entities need to implement quality certifications since the financial system is constantly growing. Thus, entities acquire standards, policies, and requirements to improve financial performance. The purpose of this research is to analyze the financial performance of Savings and Credit Cooperatives in one segment located in Quito city by applying ISO 9001 during 2019-2021. The methodology corresponds to a mixed approach, considering a level of study of a descriptive type and field methodology, complemented with an inductive-deductive method, through a survey, with a Likert-type response option, that conducts the three COAC of segment one that currently implements the ISO 9001 standard. The results show a good correlation between quality fand financial performance. It emphasizes that this relationship is significant during the study period. Therefore, the results are better, as well as the survey of COAC managers to establish qualitative and quantitative information on the characteristics of the process that allow delivering a methodological proposal more in line to these types of organizations.