Evaluación de riesgo de crédito para la cooperativa de ahorro y crédito Guamote Ltda. sucursal Naranjito, periodo 2017-2019

Abstract

This research focuses on the evaluation of credit risk for the Guamote Ltda. Sucursal Naranjito savings and credit cooperative, from 2017 to 2019, to ease the prior analysis of the credit risk of the credit and portfolio recovery processes. The study was conducted by applying surveys to the partners and collaborators of the institution. This process contributed to collect the necessary information for the development of the research work. Also, the horizontal and vertical analysis and a SWOT determined that the credit risk evaluation in the cooperative is inappropriate since it lacks a revision of the documentation to grant the credit due to the lack of financial strategies and policies. This situation has generated an increase in arrears, so the application of the appropriate collection process with its respective flowcharts is carried out in the proposal for the definition of the procedures in each of the stages of the process such as: To identify, Measure, Prioritize, Control, Reduce, Monitor and Communicate, where risk management procedures enabling to evaluate future improvement in profitability supported by strategies that will help decision-making take place. It is recommended for the institution to comply with the parameters and law regulations, also; it is important that decisions are framed in the guidelines currently established by the SEPS to establish new objectives and goals, to mitigate financial risks, optimization of economic resources, promoting improved profitability by improving the granting of credits of the COAC (Cooperative of Savings and Credit).