Análisis de riesgo de la cartera vencida de la COAC Guamote Ltda., cantón Guamote, provincia de Chimborazo, periodo 2019

Abstract

The purpose of this research work was to analyze the risks of the overdue portfolio of COAC Guamote Ltda., Guamote canton, province of Chimborazo, period 2019, to mitigate the high risk of the overdue portfolio and that managers can make good decisions for the future. For the development of this research, a survey was conducted among the officers of the board of directors and the personnel involved in the credit department. Based on the survey and field research, the following findings were identified: Outdated credit policy manual, high overdue loan portfolio in the offices and, no portfolio recovery strategies, this caused overdue portfolios in the 2020 period to soar to 15.78% above the average established by SEPS for segment 4 cooperatives. It was concluded that the credit policy manual of COAC Guamote Ltda. is out of date and does not comply with institutional provisions. Also, the personnel involved do not receive ongoing training on SEPS provisions, much less on institutional results. Based on this, it was recommended that the general manager and the board of directors train the personnel in the different areas of the institution since they must know the financial information; perform novations, refinancing, and restructuring of the past-due portfolio, which will allow reducing the percentage of past-due portfolios.