La administración del riesgo de liquidez para mejorar la gestión financiera en la Cooperativa de Ahorro y Crédito Credi Ya Limitada, Ambato periodo 2021.

Abstract

The objective was to analyze the liquidity risk management to improve financial management in the Cooperativa de Ahorro y Crédito Credi Ya Limitada Ambato, in the period 2021, through the analysis of data obtained in the research for its development. The scope of the study was descriptive and explanatory; descriptive because the behavior of the liquidity indicators of the Cooperative was described and the explanatory part was based on the explanation of how each of the elements described can have a positive or negative impact on the liquidity of the cooperative. In addition to explaining the potential implications of each in risk management, a financial crisis resulting from liquidity problems was also discussed. To measure profitability in the cooperative, it was done through ROE return on equity and ROA return on assets, in the year 2021. The ROE reached 5% about the year 2020 to 2.73%, having a growth variation of 2.38% and ROA of 0.28% in 2020, rose to 0.52% and in 2021 with a growth of 0.24%, given by the adequate management of credit risk, productivity growth and control of management operating expenses. It is concluded that there is an inversely proportional relationship between liquidity and profitability, that is, when liquidity decreases profitability increases, and when liquidity increases profitability decreases. It is recommended that adequate liquidity be maintained and available cash is optimized, considering maintaining a low delinquency rate, a minimum percentage of participation in non-productive assets, and a savings collection that will allow for greater profitability.