Diseño de un plan de recuperación de cartera para la Cooperativa de Ahorro y Crédito Mushuk Pakari - Riobamba Ltda., de la ciudad de Riobamba, provincia de Chimborazo.

Abstract

The desing of a plan recovery cost accounting for the Mushuk Pakari Riobamba Ltda., Savings and Credit Cooperative, in Riobamba city, its purpose is to achieve efficient and effective management of credith processes; the survey is applied to collaborators and partners of the cooperative and direct observation where it was evidenced through the matrix of evaluation of external factors and evaluation of internal factors the predominance of the weaknesses on the strengths implying thatthe oportunities are not taken advantage of in the best way, in the same way, a financial analysis was carried out in the periods 2015 and 2016, in order to evaluate the financial management and measure through indicators of the monitoring system of protection, structure, perfomance and cost, liquidity, unproductive assets and signs of growth, determining default and inadequate recovery cost accounting, lack of coordination among the staff that works in the credit department, and lack of qualified personnel, therefore it is proposed a plan recovery cost accounting, it based on objectives and actions to be carried out in the collection process, such as the allocation of responsible for collection, communication of collection to the responsible, sanctioning policy for non-compliance, flowchart of processes, evaluation indicators and process records to demonstrate the effectiveness and fulfillment of the planned objectives. It is recommended to manage with the directors of the cooperative the implementation of the plan recovery cost accounting and the processes to be developed by the personnel that has links with the activities.