Los procesos de concesión de crédito y la liquidez en la Cooperativa de Ahorro y Crédito AMBATO Ltda.

Abstract

This research raises the issue: "The processes of lending and liquidity in the credit union Ambato Ltda.", In view of the shortcomings detected in the process of lending by the existing delay, because the credit analysis Committee reviews applications once a week, causing delay and discomfort to the client; This meant there was high demand for credit applications pending, leading to excess liquidity being unproductive money decreases the profitability of the bank. The development of the framework was performed with library research that allowed expanding concepts related to the processes of granting credit, liquidity, financial management, financial indices and other arguments concerning the variables related to the process of lending and liquidity. Balance sheets and financial statements obtained in the credit union Ambato Ltda. The analysis was performed by the PEARLS monitoring system to meet the liquidity, equity and profitability, resulting in the entity exist excess liquidity and asset unproductive liquids. So we conclude that the credit union Ambato Ltda. does not meet the budgeted targets in relation to credit and profitability. It is proposed as a solution to design a strategic planning through training plans concerning processes, manuals and credit policies, thus allow you to meet projected targets for the period.