Implementación de una metodología para la administración de recursos en la Cooperativa de Ahorro y Crédito Textil 14 de Marzo

Abstract

A methodology for the administration of financial resources focused on liquidity, credit and market risks will allow Stakeholders of the Textile Savings and Credit Cooperative March 14 to manage resources with a controlled level of risk, addressing the different sources of funding assets products that generate greater profitability, maintain liquidity reserves that also generate income, since the Entity has competitive asset and liability products in a market that offers its products day by day, differentiating them by variable interest rate. In liquidity risk, the analyzes used by banks and savings and credit cooperatives of segment 1 will be discussed, such as: coverage of the largest depositors, structural liquidity, volatility of funding sources, liquidity gaps. In credit risk, the transition matrices of credit rating change and crop analysis of credit operations will be reviewed. In market risk, the variables of active and passive interest rates will be analyzed. In the monitoring system, the CAMEL model will be analyzed, which is one of the most used by the financial system for corporate risk measurements, which will be proposed for the entities where the Cooperative will maintain commercial relations. For the elaboration of this work, the investigation in documents issued by the Superintendence of Popular and Solidarity Economy was necessary, based on the analyzes carried out by the Superintendence of Banks and Insurance; Additionally, information was obtained from accounting books, financial administration, risk auditing, among others.