Estrategias de liquidez para mejorar la rentabilidad de la Cooperativa de Ahorro y Crédito San Miguel de Pallatanga.

Abstract

The objetive of this research was to design liquidity strategies that allow improving the profitability of the Savings and Credit Union San Miguel de Pallatanga from Pallatanga canton, Chimborazo province, applying risk techniques, for which the inductive-deductive methods were used with a quantitative and qualitative approach; for the verification of the study, the following were applied: interview to the manager and surveys to all the officers of the institution, in addition, the volatility of each of the funding sources was defined and measured, resulting in the presence of liquidity risk events, in 2015, its volatility exceded its available budget, while at present its resources exceed volatility more than 5 times. This shows that the available resources are not used correctly. If this risk turns real it can mainly affect the productive assets of the institution. It is concluded that the institution reaches a significant growth from 2014 to December 2017, however, it is lower than that registered in the market. Through the aplication of the LaR methodology for its scronym in English (liquidity at risk); it is evidenced that the credit unión needs resources for $ 167.000,00 American dollars, while its investments exceed $1´000.000,00 and its available funds $500.000,00. It is recommended to define limits of first and second line insurances, both lower and higher to determine the appropriate levels of liquidity, moreover, a contingency plan must be implemented.