Evaluación a la gestión en la recuperación de cartera vencida de la Empresa UNIHOGAR Cía. Ltda. de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This research consists of the evaluation regarding management in the nonperforming loan recovery in the Unihogar Cía. Ltda. Company, in Riobamba city, Chimborazo Province. The research purpose is to evaluate the accounting category which affects negatively the economic and financial interests of the company. A quali- quantitative study was developed; the type of research is descriptive and explanatory; therefore in this framework a field sampling is conducted; surveys and interviews were applied and the following findings were analyzed; the personnel in the collection department is not qualified, staff training is sporadic, there is not a permanent review of the customer’s payment records. The approach of the nonperforming loan recovery has appropriate strategies to develop a better management of this accounting category. The application of management indicators through an integral scorecard can provide the company a control and mediation mechanism of the fulfillment of the suggested objectives, thus a permanent improvement process based on the evaluation of the considered indicators and updating processes and system is recommended.