Aplicación del sistema de monitoreo Perlas a la Cooperativa de Ahorro y Crédito ETAPA, período 2013-2017 y plan de gestión de riesgos financieros

Abstract

The present integrative projects aim is to use the PERLAS Monitoring System Application towards the Credit Union ETAPA beginning in 2013 thru 2017, to generate a proposal for a Financial Risk Management Plan. For the realization of this study a brief description of the Economic Popularity and Solidarity has been taken into careful consideration and deemed essential to later be able to understand their forms of organization, the sectors that intervene, and their importance in the economy of the country. It delves into the description and analysis of the PERLAS Monitoring System, which constitutes the basis for the realization of the project and the determination of events deemed a risk. In the same manner, financial credit risks, liquidity, operations, and their management are detailed. Applying this monitoring tool, each of the PERLAS indicators are developed. Each of these indicators determines the level of each component of the Credit Union (Protection, Effective Financial Structure, Rates of Performance and Costs, Liquidity, Quality of Assets, and Signs of Growth), and thus proceeds to carry out the Financial Risk Management Plan based on specific critical areas. Finally, based on the information and results obtained by applying this process of system monitoring, respective conclusions will be developed as well as recommendations to improve the management of the Credit Unions financial risks.