Análisis de riesgo crediticio y su incidencia en la liquidez de la Cooperativa de Ahorro y Crédito FRANDESC Ltda., de la ciudad de Riobamba, provincia de Chimborazo.

Abstract

This research performed in the Cooperative Savings and Credit "FRANDESC LTDA" city of Riobamba, in order to facilitate the analysis of credit prior irrigation is handled in the liquidity of the cooperative, the relative variation found in six month soft liquidity, is the decline in profitability was relevant to the present investigation. Cooperative Savings and Credit conducts its business and about three years and two months in the province of Chimborazo, Riobamba gaps exist at the level of certain areas, so that through this research identified and discussed above the current problem persists; Credit risk analysis in the cooperative is managed empirically, this has resulted in decreased profitability which reflects the low-level of liquidity and in turn does not help to take effective, efficient and effective decisions, so that has been necessary to make the proposal" Design analysis in relation to the reality of credit risk and liquidity has Cooperative Savings and Credit" FRANDESCLTDA", starting with a brief financial analysis, then a flow projected supported strategies that will help the future decisions and finally the establishment of indicators to measure future improvement in profitability. The proposal responds to the desire to design a" Investigations in relation to the reality of credit and liquidity risk having the Savings and Credit Cooperative" FRANDESCLTDA", providing timely information to help improve the daily actions, decision making, and the level of liquidity to meet the members of the cooperative.