Centro de Posgrado Auditoría

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Author: search.filters.author.Guerrero Palacios, Ana BelénSubject: search.filters.subject.COOPERATIVA

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    Los procesos de concesión de créditos y la liquidez en la Cooperativa Minga Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Guerrero Palacios, Ana Belén; DT - Vásconez Gavilánez, Lidia Rosario
    Credit Unions in Ecuador have had a great evolution thanks to the control that has exercised the Superintendency of Popular and Solidarity Economy, because of the lack of monitoring of the Control Agencies in previous years, has resulted in the implementation of procedures for granting of credits that are not substantiated or regulated, which resulted in many of the institutions high delinquency rates by the difficulties that occur when running the recovery process, due to the absence of legal documents that argue, support and can sustain the credit, which makes complex collection pre judiciary and judicial. This set of factors that complicate the collection make the cooperative leave to earn income and receive necessary resources for the implementation of their normal daily activities such as the fulfilment of one of its objectives is to promote the productive sector through the placement of resources through the delivery of microcredit, on the other hand does not allow it to cover the demand for withdrawals from savings and investments of its partners and the fulfilment of its obligations with suppliers. These processes in which determine the deposits of cash by the institution for the analysis and distribution of resources, are called management of liquidity risk and is based primarily on the study of all the odds and sources that has the institution to receive resources and the destinations that are going to give you, taking into account the demand for withdrawals from savings and investments of its partners, the activities carried out and the obligations that we generate their implementation in order to calculate the liquidity of the institution in which it seeks to ensure that all short-term liabilities are covered by current assets that are immediately processed in cash. This work analyzes the process of granting of credits that runs the Cooperative Minga Ltda., and the influence they have on the Liquidity indicators that presents the institution.