Evaluación a la gestión de la cartera vencida de Almacenes Unihogar 1, cantón Riobamba, provincia de Chimborazo, período 2017-2018

Abstract

The main objective of this evaluation of the past due portfolio management of Unihogar warehouses 1, Riobamba city, Chimborazo province, period 2017-2018 was to maintain the optimum levels of accounts receivable and to achieve the proposed objectives. To carry out the evaluation, surveys were applied both to clients who are in arrears, and to personnel who work in the credit and collection area, in order to obtain real information on the processes being carried out and to identify possible shortcomings, then the evolution of sales and past-due portfolio was analyzed, internal control questionnaires were also applied to determine the level of risk and confidence, it was verified that clients comply with the credit granting requirements, lastly, management indicators of purse. With the application of these methods, it was evident that there is a low level of trust because the company does not have a manual on credit and collection policies, there is also a lack of control over the credit granting processes, in addition to the fact that it has no defined portfolio recovery strategies. Therefore, it is recommended to carry out periodic evaluations through indicators in order to measure results and make comparisons between periods, as well as evaluations of personnel and processes, to identify those critical areas and take possible corrective measures, establish strategies for portfolio recovery that provides the necessary guidance for an effective collection of debts and to avoid default.