Análisis de riesgo de liquidez y su impacto en la estructura financiera de la Cooperativa de Ahorro y Crédito “Maquita Cushun Ltda.” ubicada en la provincia de Tungurahua cantón Ambato, de la parroquia de Quisapincha, correspondiente al periodo 2016

Abstract

The analysis of liquidity risk and its impact on the financial structure of the Cooperative of Savings and Credit “Maquita Cushun Ltda.” located in the province of Tungurahua Canton Ambato, of the parish Quisapincha, corresponding to the period 2016. To determine whether it has liquidity risk management methods, strategies, policies or procedures. An analysis was made of the financial statements and an internal control questionnaire was applied to the partners, to obtain clear information and therefore evaluate the liquidity risk in the institution, and the results of the evaluation determined that it does not have a manual for the control of liquidity risk. It does not have the economic capacity to cover short-term obligations of partners. It does not have a contingency plan to reduce the impact and/or the probability of the risk in the management of its assets and liabilities. Nor it uses indicators to establish liquidity. It is necessary to apply the indicators issued by the control agencies and the new regulatory requirements, to implement the liquidity risk manual that has new concepts and tools that allows the Cooperative to efficiently manage liquidity and decision making.