Análisis de modelos de estabilización de la solvencia del Fondo Mutual para el pago del servicio o auxilio funerario de la Cooperativa Multiactiva San Simón
Thesis
In this work there are two situations that complement each other, in a first case study they are analyzed through the ANSOFF 2x2 Matrix, called the Product/Market matrix or Growth Vector, strategies for the growth of the social base of the Cooperative San Simón, which in the end is one of the main challenges that this charitable entity has, in order to prevent the Mutual Fund from suffering a decapitalization in the not too distant future, creating a reputational risk for the cooperative. Which leads us to the main purpose of this degree work and that is to find a tool that allows cooperatives that provide a funeral service/assistance to their associates, to avoid the decapitalization of the fund for which resources are repealed. This tool must be able to measure the incidence in which the associates of the San Simón Cooperative die and the funeral service must be covered or financial assistance must be given to their relatives. The main source to obtain this information is through the Mortality Tables that through actuarial calculation can find arithmetic relationships that allow identifying the probabilities of death, life, cost of the monthly payment, the total reserve and another variable, that will allow decisions to be made under technical support, about the minimum cost that must be contributed to the mutual fund, so that it has the capacity to cover its possible beneficiaries. For the development of this work two (2) mortality tables were used, the first is the mortality table by the Financial Superintendence of Colombia in resolution 1555 of July 30, 2010 and a second mortality table, exposed in the work master's degree Adjustment to the mortality table of valid rentiers in Colombia RV 08, in which an update to the RV 08 mortality table of the Financial Superintendence of Colombia was found, based on different adjustment models (Reduction, parametric or GLM), based on information on mortality in Colombia from 2011 to 2019. The results that will be obtained after the use of the two mortality tables and applying the actuarial calculation models to the San Simón Cooperative database, will allow the entity's directors to make decisions based on the results, design strategies to increase the social base that contributes to the mutual fund, a decision that is considered more appropriate because the other way is to increase the cost of the monthly contribution and understanding the inflation that currently exists throughout the world would not be an adequate option.
