Contaduría Pública · 2026
Análisis comparativo de los indicadores financieros de algunas cooperativas de ahorro y crédito de Neiva frente a entidades bancarias tradicionales
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Resumen
This article comparatively analyzes the main financial indicators applied in savings and credit cooperatives in the city of Neiva and how they differ from those used by traditional banks. To this end, a document review and a financial study of three representative cooperatives UTRAHUILCA, COONFIE, and COFACENEIVA were conducted using their 2024 financial statements. Liquidity, solvency, profitability, and operational efficiency indicators were determined to identify their impact on management, sustainability, and decision-making.