Analisis del costo del capital (WACC) en las coperativas de ahorro y credito del segmento 1, radicadas en la ciudad de Quito, considerando factores pestel en el periodo, 2019-2022

Abstract

In the period 2019-2022, Ecuador has suffered a number of effects and externalities that have caused variability in different macro and microeconomic factors, accompanied by a global health crisis that led to generate contexts that unbalanced economic, social, political, legal, ecological and technological bases..., Therefore, the objective of this research proposal is focused on analyzing the cost of capital of the COAC of segment 1 located in the city of Quito, considering factors of the PESTEL tool, since this sector is the generator of sources of financing for 40% of the business and productive sector of the country. The research was of a mixed type, with methods of descriptive analysis, exploratory, taking financial information and data from these COAC and control entities, and primary sources through a field study with a questionnaire survey to officials and operatives of the 6 entities present in the sector, where it was possible to establish that there was a visible variability in the interest rates that had an impact on the weighted average cost of capital WACC, with which these entities finance their resources and that as a finding it is determined that it is assumed according to the results to factors of Social, Economic and Political type, therefore there is a correlation between the change of the WACC and factors of the PESTEL tool