Análisis del riesgo crediticio de la Cooperativa de Ahorro y Crédito Riobamba Ltda., cantón Riobamba, provincia de Chimborazo

Abstract

This research work titled Credit Risk Analysis of the Credit Union Riobamba Ltda., Riobamba Canton, Chimborazo Province, aims to optimize economic and financial resources and effectiveness in organizational management. Surveys were carried out to employees and partners for the production of the same, in addition to an interview with the directors of the institution that allowed obtaining the necessary information for the development of the research work, It was conducted a SWOT analysis where the shortcomings were found at the level of certain areas, so through this research it was determined that the credit risk in the credit union is managed empirically, which has generated a decrease in its profitability which reflects the low level of cash flow and in turn does not help a productive, efficient, and effective decision-making, with dynamic, static analysis methods; Financial indices are ineffective due to the lack of financial strategies and policies. A brief financial analysis was conducted for this reason, and indicators were established to assess the future improvement in profitability based on strategies that will help decision-making. With the application of the financial analysis, favorable results will be obtained and the objective of improving profitability, which prevails over the growth margins of the previous periods, will be met. As well as suggestions to the results achieved after the diagnosis in the institution, the implementation of the strategies and processes that guide to be more efficient in the use of the economic and financial resources of the COAC.