Evaluación a la gestión de créditos de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2018

Abstract

The present evaluation to the credit management of the Savings and Loan Cooperative Kullki Wasi Ltda., of the city of Riobamba, Province of Chimborazo, period 2018, had as main objective to evaluate the credit management, for the reduction of the overdue portfolio with efficiency, effectiveness, economy and ethics in the suitable decision making; by means of the techniques used like; the observation, interview directed to the head of agency and credit analyst, and surveys applied to administrative and operational personnel, which helped to obtain relevant, competent and sufficient information on the credit processes: the evaluation of credit management is carried out in three phases: The analysis of the credit cycle, through the fishbone diagram determining cause and effect. The determination of critical points, through flow charts and internal control questionnaires, resulting in the final report of this research. This report details the weaknesses found, considering the most relevant: the noncompliance with policies in the loan manual and regulations, the lack of internal regulations governing the loan process, the default rate higher than that defined in the internal environment of the institution and a policy of recovery time for portfolios classified as inefficient. The evaluation of credit management presents problems of efficiency and effectiveness. Therefore, it is recommended that the recommendations issued in the report be implemented, which will help the institution make decisions on whether or not to grant a loan.