Modelo de gestión para minimizar el riesgo crediticio en la Cooperativa de Ahorro y Crédito San Miguel Ltda

Abstract

The present study about a management model to minimize credit risks at Cooperativa de Ahorro y Crédito San Miguel Ltda. to generate an alternative to make correct decisions was carried out through the diagnosis of credit management during the period 2018-2019. To collect the information, an interview was applied to employees at the department of credit and a survey applied to clients with past due potfolios. It was determined that the institution lacks of a management model, therefore, there is no control over the recovery of past due portfolios which limits the institution to grow. As for this proposal, it carried out a horizontal and vertical analysis of the financial statements during 2018- 2019, projections, calculation and interpretation of financial issues which allowed to establish strategies in the management model divided into three processes: Negotiation Process, Credit Granting Process and the Recovery and Collection Technique in order to minimize credit risks. Therefore, it is recommended to apply this proposal as a guiding instrument in order to make correct financial decisions and carry out effective and efficient processes