La planificación presupuestaria y el riesgo de liquidez de la Cooperativa de Ahorro y Crédito Rey David Ltda.

Abstract

The Savings and Credit Cooperatives in Ecuador, has an important role since it mostly supports the strengthening of the economy, it is thus that Tungurahua has become one of the provinces of greater cooperative growth, supporting economic development in the urban and rural population, using financial and non-financial services, helping to strengthen the popular and solidarity economy The cooperative savings and credit Rey David Ltda., is a financial institution that was born in a rural population, with the sole purpose of improving the quality of life of all its partners, in the social and economic, with the values that govern the daily life, Within the financial market the Rey David Cooperative, has been strengthening the economy of the partners focusing on the rural population, Thus, in the present investigation it is determined that the budgetary planning does not help the fulfillment of the objectives. A budget planning model will help strengthen the cooperative, leading to the achievement of the objectives, and allowing adequate management of financial resources, Institutional growth depends on good planning. This research poses the strategies necessary to level the planning and the correct use of economic resources, which will allow the entity to align the failures and make appropriate decisions, which will allow the entity to align the failures and make appropriate decisions aimed at obtaining an adequate profitability and continuous growth of the company.