Diseño de un plan de refinanciamiento de la cartera vencida del segmento microcréditos para la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda, en la agencia Riobamba, provincia de Chimborazo, período 2017

Abstract

The design of a refinancing plan for the past due loan portfolio of the microcredit segment for the KulluK Wasi Ltda. Credit and Savings Cooperative. In the Riobamba agency, of Chimborazo Province period 2017, aims to improve the risk assets of the cooperative, for the development of the refinancing plan, a survey was conducted for all the personnel of the commercial area. The necessary information was obtained through the evaluation and analysis of the financial statements as of December 31, 2017, an analysis was made of the figures of the financial statement, which allowed to know the shortcomings of the organization such as high rate of delinquency, profitability low, lack of liquidity. The refinancing plan is developed, according to what is established in the specific objectives: implementation of commercial-legal strategies to clean up and minimize delinquency of the past due portfolio, monitoring and collections process, general policies for the monitoring and recovery of the portfolio. So that, it was shown that the cooperative does not have a plan to refinance the overdue loan portfolio of the microcredit segment for the sake of delinquency, an indicator that affects the liquidity of the same. It is suitable to implement the alternatives of continuous improvement developed in the present proposal, which reduce the delinquency and improve the general situation of the cooperative.