Abstract

VALENCIA NUNEZ, Edison Roberto; VALLE ALVAREZ, Alexandra Tatiana; CRUZ LASCANO, Mary Elizabeth  and  HARO SARANGO, Alexander Fernando. Evaluation of the Financial Sustainability of the Associative Human Development Credit in the Province of Tungurahua, Ecuador. Lect. Econ. [online]. 2022, n.97, pp.325-368.  Epub Oct 14, 2022. ISSN 0120-2596.  https://doi.org/10.17533/udea.le.n97a346723.

The aim of this article is to analyze the beneficiaries of the Human Development Credit in the framework of financial sustainability, this framing will be done through the approach of an evaluation proposal that will consist of a general estimation of the social, environmental and welfare environment, attached to a financial evaluation, this argument will be adjusted to metrics focused on indebtedness, profitability and management, The weighting will be done by means of the fixed and random effects statistic adjusted to Hausman’s test, likewise, the contrast of the general information will be argued with a multinomial logistic model and Multiple Correspondence Analysis (MCA), which will allow concluding the influence of the generalities in the induction of sustainability; the results visualized in a before and during COVID-19 showed that the pandemic harmed about 30 beneficiaries, which represent 29.70 % of the sustainable sample, in addition to this, the MCA determines that the Variable Bonus, secondary education, age range (30 to 45 years) are surrounding and contribute to sustainability.

Keywords : human development credit; insolvency; poverty; sustainability; operational profitability.

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