Plan operativo para la gestión de cobranza y la cartera vencida del Gobierno Autónomo Descentralizado del cantón Alausí, provincia de Chimborazo, periodo 2021 – 2023

Abstract

The research project called Operational Plan for the management of collection and past-due loan portfolio of the Autonomous Decentralized Government of the Alausí Canton, the purpose is to design an operating plan that encompasses strategies aimed at adequately managing the past-due loan portfolio of the institution. The methodology used is based on conducting surveys applied to all GAD contributors, also an interview with the Financial Director obtaining a situational diagnosis of the institution, in which the need to improve the current management for the financial department specifically in the collections area was determined, Due to the lack of supervision and the inadequate importance given to the treatment of the past-due loan portfolio. Therefore, the values are notably high compared to other GADs. The proposal is based on the development of an operating plan for the next 3 years, which focuses on developing strategies to improve the current issue of the past due portfolio, thus developing a matrix that allows directing coercive and persuasive management, also, the development of flowcharts for each one of the processes establishing guidelines that allow improving the current management. Is recommended to The GAD of Alausí canton, to apply the operational plan within the proposed deadlines so at the end of each period it is possible to compare through a new diagnosis, the management carried out and the objectives achieved during the period, thus evaluating the reliability of the operating plan