Evaluación a la gestión de la cartera vencida de la Cooperativa de Ahorro y Crédito Mushuc Ñan, parroquia Salasaca, cantón Pelileo, provincia de Tungurahua, períodos 2017 – 2018

Abstract

The present study was aimed to evaluate the management of overdue portfolios at the Cooperativa de Ahorro y Crédito “MUSHUC ÑAN”, located in Salasaca, Pelileo, Province of Tungurahua, term 2017 - 2018, to verify the degree of efficiency and effectiveness in evaluation, control and monitoring of the credits granted by the institution. To develop this study, an interview was applied to the general manager and internal control questionnaires to the staff, which allowed to determine that the institution lacks of internal policies for portfolio recovery and management indicators. For this reason, a situational diagnosis was designed in order to determine the administrative, economic and operational situation of the institution. The results revealed that the employeees of the institution do not request the necessary guarantees to ensure the recovery of loans and sometimes its clients show a low credit history record. It was concluded that the institution exhibits a high level of default of around 54.36% and exceeds the limit of 10% established by the Superintendencia de Economía Popular y Solidaria (SEPS), which leads to financial insolvency. The highest authority is recommended to follow the financial report and develop a recovery plan for the overdue portfolios to reach the objectives, increase profitability and avoid the intervention of the SEPS.