Implementación del modeloderiesgo de liquidez por brechas (GAP) para mejorar lagestión financiera en la cooperativa de ahorro y crédito Educadores de Chimborazo Riobamba.

Abstract

The objective of this was to implement of the gapliquidity risk model (Gap)as a tool to improvethe financial management of the Credit Union Educadores de Chimborazo. The variables of thisresearchwas the liquidity risk as an independent variable and the financial management as adependent variable, then to measure liquidity risk the referred model was used. That pattern wascreated by the Basle Committee, Known as: Global Banking Supervision, the model analyzes ,along with the mathematical and statistical formality, the asset accounts that generate liquidity,such as: available funds, credit portfolio, investments and receivables, liabilities generatingliquidity are the sources of funding and financial obligations. Additional to the work, operatingexpenses and total equity is included, structuring a final report in eight time bands alreadyestablished, allowing the measurement of liquidity in each band, which gave timely informationto take action. As a result of the implementation for a period of three months, an increase of thefunds available wasachieved bearing in mind that it should increase in the medium term. It isconcluded that the institution has liquidity at risk in four bands, for this reason it was advised tomaintain the model for the management of the cooperative and take action to conserve the increaseof liquid assets.