Construcción del flujo de caja y su impacto en el riesgo financiero que tiene en la Cooperativa de Ahorro y Crédito Jardín Azuayo en la ciudad de Cuenca

Abstract

The present work of investigation on the construction of the Cash flow, has as intention provide to the Cooperative a tool of planning and control that allows to the Executives the capture of opportune decisions for a major efficiency in his management. The methodology that has been in use in this work will facilitate the fulfillment of Institutional aims, administering and managing efficiently the financial resources, assuring that way that the Cooperative should rely on liquid available funds that it should allow him to continue developing his activities inside the financial market.

For the construction of this tool it was considered to be an estimation of income and exits of cash for the year 2015, which they will serve to measure the future behavior of the liquidity for being associated with the availability of money. In addition one took the historical financial statements as a base and budgeted, the operative annual plan, strategic plan, and you consult in internal programs of the Cooperative, which are supported in the final results of the investigation.

This work of investigation will serve as document of consultation to know the process that is carried out to construct a cash flow inside a financial institution who is tied to the Cooperative sector.