LA ADMINISTRACIÓN DE LOS RECURSOS FINANCIEROS Y SU INFLUENCIA EN LA LIQUIDEZ EN LAS COOPERATIVAS DE AHORRO Y CRÉDITO DEL SEGMENTO 4 EN LA PROVINCIA DE TUNGURAHUA DURANTE EL 2012-2016

Abstract

The cooperative financial sector in Ecuador has not had the necessary control by the relevant regulatory agencies, so that without adequate supervision, monitoring and control some of the savings and credit cooperatives of segment 4 have ceased their activities, causing that there are economic losses and loss of confidence in this part of the financial sector. Tungurahua is considered as the third province nationwide, after Guayas and Pichincha, with the largest number of Savings and Credit Cooperatives due to the growth of economic activities such as: footwear, textiles, agriculture, car bodies, commercialization of mass consumption products, etc. The liquidity indicator requires the design of policies, strategies, processes that allow the normal development of the institution, therefore the need to design policies and limits that allow the optimization in the administration of financial resources based on the monitoring of the sources of funds. Therefore, the objective of the research is to study the behavior of financial resources and their influence on the liquidity of the Savings and Credit Cooperatives of segment 4 of the province of Tungurahua, allowing their permanence in the financial sector with efficient growth, effective and responsible; through a descriptive and explanatory investigation. In conclusion, it is necessary to periodically evaluate the correct compliance of each one of the processes, risks and indicators in order to identify the deficiencies existing within the financial institutions.