Evaluación a los procesos de otorgamiento crediticio de la COAC Riobamba Ltda., agencia Chunchi, período 2017

Abstract

The main objective of this research is to evaluate the credit granting processes of COAC Riobamba Ltda; Chunchi Agency, period 2017; for the past due portfolio reduction, with efficiency, effectiveness, economy and ethics in an appropriate decision making. For the research development, the non-experimental design was adopted, analyzing causes and effects presented without variables manipulation, as well as the deductive and inductive methods and the survey techniques applied to the officials of the credit department and the interview applied to the national head of credits and the head of agency, which were used for the collection of information regarding the identified problem, as well as relevant information of the credit processes; the evaluation was executed in three phases, which included: the analysis of the credit cycle, the evaluation of credit operations with the application of the internal control questionnaires and the respective flowcharts, resulting in the final report of the evaluation. in which the weaknesses found are disclosed, considering as the most relevant, the lack of internal regulation that regulates the credit process, the delinquency rate higher than what is defined in the internal environment of the institution and a time policy of recovery of rated portfolio as inefficient. Credit management shows efficiency and effectiveness problems, so it is recommended to apply the suggestions defined in the report, which will provide the organization with tools for a proper decision making in credit management.