Evaluación a la gestión de la cartera vencida de la Cooperativa de Ahorro y Crédito “La Benéfica” Ltda., del cantón El Carmen, provincia de Manabí, período 2018

Abstract

The present evaluation of the past-due portfolio of the Savings and Credit Cooperative "La Benéfica" Ltda., from El Carmen canton, province of Manabí, period 2018, has as purpose the determining the efficiency, efficacy and effectiveness of the management of the credits granted. For the development of the evaluation of the past-due portfolio, it was necessary to apply an interview to the head of Operations, direct observation in the institution, application of indicators, behavior and trend of the past-due portfolio; in order to gather competent and sufficient information on the organizational performance oriented to carry out a previous analysis of all the information of the COAC, to obtain real data that serve as the basis for the realization of the evaluation, with the aim of improving the quality of the activities of granting credits using resources of the COAC in a better way. The evaluation of the past-due portfolio was developed based on the behavior of the portfolio, its tendency and the application of management indicators, the findings were reflected in the final report, these being: the outdated credit manual, problematic credits, the officers of credit lack inernal conrol and the current regulations are not fully complied with. Finally, there is a trend to increase the past-due portfolio for 2019 with a projection of $53,496,321.78 and for 2020 a past-due portfolio of $66,767,691.71 is assumed. It is recommended that the COAC to apply the observations issued in the final report to improve the management of the administration and allow the optimization of the resources to achieve the welfare of the savings and credit cooperative.