Evaluación del riesgo de crédito de la Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda. oficina Méndez, periodo 2017-2019

Abstract

This paper on the Credit Risk Assessment of Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda. Méndez Office, period 2017-2019, evaluates the different aspects that influence the credit risk, both those proper of the credit granting process and its subsequent follow-up. Different tools were used, such as surveys applied to partners and collaborators and an interview with the office coordinator, which provided qualitative information. In conjunction with this, the credit risk was evaluated through an economic and financial analysis where the financial statements were studied, resulting in quantitative data, which situates us in the reality of this institution, showing that there are some shortcomings in the processes mentioned above. The most evident result is that the recovery of financial assets for the year 2019 had a decrease of 71%, with the consumer loan portfolio showing the greatest deterioration. In the same way, transition matrices were made, which allow elucidating whether the procedures applied by the cooperative are fulfilling the purpose for which they were designed. Besides, the risk matrix allows for the condensation of information on the risks detected, there is no follow-up on the destination of the loan, and there is a lack of training for members on investment and financial issues, these make the cooperative vulnerable in different aspects, which may lead to liquidity problems in the future, which does not allow the entity to have the desired growth. As a result, a credit risk mitigation plan was proposed, including actions with technical and scientific support, which seek to contribute to improving the credit process within the cooperative