Análisis de límites de riesgo de la Cooperativa de Ahorro y Crédito Unión y Progreso LTDA,

Abstract

Abstract: The objective of this research was to analyze the limit of financial risk and the profitability of the Unión Progreso Ltda Savings and Credit Cooperative, identifying whether said risk influences profitability, to subsequently reinforce decision making at the level managerial and operational. To achieve this, in the applied methodology, the quantitative approach was used and inductive, scientific, analytical methods were applied, likewise, the technique of data analysis with information collected from the financial data of the entity analyzed. The results obtained allowed us to know that the financial institution is exposed to market, credit, liquidity and operational risk, and that the losses inherent to these can be significant. In market risk, there are losses that could increase, due to fluctuations in interest rates. In credit risk, there is a notable probability of incurring an expected and unexpected loss, while, in liquidity risk, The accumulated gap between assets and liabilities, over a certain period, is unfavorable for the entity. Finally, in operational risk, the capital required to cover contingencies exceeds the available. Therefore, it is vitally important that the administration considers the measures proposals in this study, given that this will minimize the economic and financial impact that can cause such risks.