Análisis de riesgo crediticio en el área de crédito de la Cooperativa de Ahorro y Crédito “Fernando Daquilema” Ltda. de la ciudad de Guayaquil, provincia del Guayas, periodo 2019

Abstract

The present investigation is focused on the credit risk analysis in the credit-awarding area of the Savings and Credit Cooperative "Fernando Daquilema" located in Guayaquil city., belonging to Guayas province, period 2019, in order to facilitate the preliminary analysis with respect to the credit risk which is managed in the cooperative financial liquidity, the relative variation found in relation to the money rotation. For the elaboration, the surveys were conducted to the employees, business partners and the managers were interviewed allowing to obtain necessary information for the investigative work development; In addition, a SWOT analysis was carried out where credit failures were found in the association which is managed in an empirical way, this has generated a decrease in its profitability which is reflected on the low level of liquidity and in turn does not help to make an effective and efficient decision. Consequently, a horizontal and vertical analysis was performed. The financial indexes will allow to evaluate the future improvement in its profitability by applying financial strategies and policies that will help to make future decisions. With the application of the model, favorable results will be obtained and the main aim of improving profitability will be met, which prevail on the grounds of economic growth, that is why, it is essential to apply policies, standards, procedures that are able to control the credit process clearly, in order to mitigate credit risk in an accurate manner. It is recommended that the heads of the SACCO may carry out diagnoses within the institution permanently for the implementation of the financial management model that orientates to the efficiency in the use of economic and financial resources.