Análisis de riesgo crediticio y su incidencia en la liquidez de la Cooperativa de Ahorro y Crédito Educadores de Tungurahua en el período 2019 - 2021

Abstract

Abstract: The study on credit risk and its impact on liquidity in the Tungurahua Educators Savings and Credit Cooperative in the period 2019-2021 contains a description of the results found in this research, about the consequences that may be caused by the operations that are unpaid in the institution, because the recovery of those amounts has a direct impact in the liquidity of the organization, to achieve the objectives set out in the research tools such as vertical and horizontal analysis were applied to gain knowledge of the situation of the company, subsequently the financial indicators of liquidity, this indicator serves to compare the capacity of the institution to cover short-term liabilities with their current assets, these results serve to that appropriate decisions can be made to improve the indicators within the parameters established by the Law that protects organizations in the segment 3 of the Popular and Solidarity Economy.