Modelo de gestión de riesgos crediticio para el adecuado proceso de créditos de la Cooperativa de Ahorro y Crédito El Calvario Ltda., periodo 2017

Abstract

The objective of this paper is to design a credit risk management model for the adequate credit process of the Cooperativa de Ahorro y Crédito el Calvario Ltda., 2017, which will help improve the delinquency rate, determine policies and procedures, achieving an adequate recovery of credits and therefore improving the liquidity of it. For the research, were used techniques, such as the survey of 250 members and the interview with 2 consultants and the entity's manager. Information was collected with the financial statements of the Cooperativa, performing a horizontal as vertical analysis, credit procedures were determined for the documentation of credits, analysis and inspection, analysis of the request, evaluation or order of credit committee, record of disbursement of credit and formalization and disbursement of the credit. It was concluded that the Cooperativa de Ahorro y Crédito el Calvario Ltda., does not have a credit risk management model that has updated policies and credit processes well defined according to the needs of the entity and the services they offer. Therefore, it is recommended to apply the Credit Management Model which will help maintain methods that minimize the past due portfolio and reduce unnecessary expenses and costs.