Determinación del flujo de caja para la Cooperativa de Ahorro y Crédito Jardín Azuayo incorporando variables ajustadas a la norma de riesgo de liquidez

Abstract

This integrating project aims to determine the institutional cash flow for the year 2023 of the Jardín Azuayo Savings and Loan Cooperative by generating a new projection tool. It intends to incorporate a multiple linear regression, which can combine external and internal variables, and other projection methods, to obtain estimated values with the lowest percentage error possible. Its functionality and contribution to decision-making will also be verified. The first chapter describes the theoretical foundations on which this study is based. On this basis, the methodology to be used, as described in chapter two, is determined. Subsequently, section three shows the fieldwork that begins with the review and analysis of the current methodology, followed by the proposal of a projection method for the entire cash flow, concluding with its generation for 2023. Furthermore, chapter four shows the discussion of results, where a comparative analysis verifies the model's functionality and its contribution to decision-making. In addition, the main findings and incidences found are defined as a consequence of prior studies. Finally, the most representative recommendations and conclusions were generated during the elaboration of the presented work.