Análisis de los índices de liquidez y morosidad de la Unión de Cooperativas de Ahorro y Crédito del Sur.

Abstract

The investigation starts from the problem that presents in the indicators of liquidity and delinquency in the Union of Cooperativa de Ahorro y Crédito del Sur, located in the city of Cuenca, which have presented a changing behavior in their indicators, which are caused by different factors inherent in the control of this entity. Therefore, various methodological designs were used as a strategy to address the existing problem, the observation to allow the construction of the factors and the crosssectional one for the collection of data in a finished period of time. Therefore, the use of conclusive descriptive research to draw inferences related to the findings. The interview technique and documentary analysis were used to determine findings such as: the liquidity of the cooperatives is fluctuating and depends mainly on external factors such as political changes, economic recession, employment rate, among others. In addition, entities try to keep liquidity indicators within planned and budgeted parameters. The delinquency rates are mainly affected by factors that affect the members' ability to pay, such as: pandemic crisis, unemployment, business failure, among others. In order to mitigate the effects of the factors, it was recommended to apply measures such as: a more accelerated return on capital, placement of low amounts and shorter term, search for external funding, reduction of expenses, having a much more regulated sector, and establishing measures of provisions more in line with its asset and liability capacity.