Análisis a la gestión de cartera vencida de la Cooperativa de Ahorro y Crédito Sol de los Andes Ltda. de la ciudad de Riobamba, provincia de Chimborazo, periodo 2018. Lineamientos alternativos

Abstract

This research work regarding the analysis of the management of the past-due portfolio of the “Cooperativa de Ahorro y Crédito Sol de Los Andes Ltda.” Riobamba City, Chimborazo Province, period 2018. Alternative guidelines were aimed at analysing the management processes in the recovery of past-due loans to detect failures in the fulfilment of the processes and propose improvements in the recovery of the portfolio which will allow improving profitability and reducing delinquency rates. During its development, the accounting accounts related to the components examined were collated, and the vertical analysis was carried out on the financial statements. Income statements specifically analysed the credit portfolio account, the collection manual and its level of compliance in each of the processes were also analysed; financial information was analysed through the application of financial indicators, in which within of the most prominent are the following: lack of risk analysis, timely follow-up is given to partners that do not comply with the payment of credit on the established date, increase in the delinquency rate of the institution, lack of recovery procedures for past-due loans, processes are not executed judicial to the portfolio that presents a higher risk of recovery. As a result of the investigation, concrete, flexible, concise, easy-to-understand and adaptation processes are proposed by staff in the area of past-due portfolio recovery management, to execute the proposed procedures, which will improve the profitability of the institution. The personnel in charge of the recovery of the portfolio do not control and follow up on the overdue portfolio; for this reason, there is a high delinquency rate of 9.28%. It is recommended that the institution apply the suggestions outlined in the evaluation report, in order to make appropriate, timely, favourable decisions for the good of the cooperative in such a way that it serves as a tool for adequate portfolio recovery expired.