(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-02) Maldonado Avila, Karla Sofía; Peralta Vallejo, Ximena Katherine
This capstone project “Analysis of Liquidity and Credit Risks in Empresa Eléctrica Regional Centro Sur C.A. during the Period 2021–2023: Proposals for Financial Sustainability methodically examines the liquidity and risk credits through a financial analysis aimed at mitigating these risks and promoting financial sustainability. With the aim of reinforcing the analysis, it has been incorporated reliable quantified tools, as the Risk Matrix, VaR (Value at Risk), Stress Testing and Sensibility Analysis through simulations with Crystal Ball. These tools allowed quantifying the risk factors and simulate realistic and adverse scenarios. As a result, achievable proposals were developed, mainly focused on CENTROSUR’s financial sustainability for the mitigation of its risks, which are detailed in a viable action plan.
