Análisis de liquidez en la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., como un factor de riesgo latente.

Abstract

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.