Diseño de un sistema de medición y control de riesgos financieros, en la Cooperativa de Ahorro y Crédito Macodes Ltda. período 2014

Abstract

This research Project is about the “DESIGN OF A FINANCIAL RISKS MEASUREMENT AND CONTROL SYSTEM, FOR THE SAVINGS AND CREDIT COOPERATIVE MACODES Ltda. OVER THE PERIOD 2014” through its development the main objective to be taken into account is to minimize financial risks in order to reduce the negative impact it produces to the cooperative. This Project will be developed by means of deductive, descriptive and bibliographic techniques with an in-situ observation, since it is necessary to know the everyday facts in order to perform a quality work. Conclusions are presented below. The objective of savings and credit cooperative “MACODES Ltda.” is to uptake financial resources like savings, and fixed-term deposits, and the extension of loans; and also non-financial ones like billing services like electricity, water, SOAT, vehicle registration, or the payment of the human development voucher among others. The cooperative shows a high rate of late payment and a low liquidity since there has not been a correct analysis of the credit worthiness of cooperative’s members before extending a loan, nor a credit handbook or other instructive books that take them to an efficient management of the cooperative.