Tesis
Análisis de liquidez en la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., como un factor de riesgo latente.
Fecha
2022-05-16Registro en:
Morales Sánchez, Ligia Elena. (2022). Análisis de liquidez en la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., como un factor de riesgo latente. Escuela Superior Politécnica de Chimborazo. Riobamba.
Autor
Morales Sánchez, Ligia Elena
Resumen
The objective of this research was to analyze liquidity as a latent risk in the Kullki Wasi Ltda. Savings and Credit Cooperative, in the city of Riobamba, Chimborazo, Ecuador, through the design of a risk management scheme that contributes to the efficient management of liquidity indicators. For this, a descriptive and retrospective investigation was carried out where the financial indicators were analyzed, mainly those related to liquidity during the 2016-2019 period. The results to highlight include sustained growth of indicators such as fixed assets, income, and profits. There was also a favorable behavior of profitability indices such as Return on equity (ROE) and Return on assets (ROA). However, despite these indicators presenting a favorable behavior, the liquidity indicators given by the current test, the simplified liquidity, and the acid liquidity remained below the desirable parameters. A liquidity risk management scheme adapted to the conditions of the financial institution is delivered. It is concluded that liquidity indicators can contribute to the early detection of a possible financial crisis. Administrative errors are detected in liquidity risk management that could be corrected with the implementation of the proposed scheme.