Diseño de un manual de cobranza y establecimiento de estrategias para la recuperación de cartera vencida de la COAC Sol de los Andes Ltda. de la ciudad de Riobamba periodo 2020

Abstract

The present study related to the design of a collections manual and structure of overdue portfolio recovery strategies for Cooperativa de Ahorro y Crédito Sol de los Andes Ltda located in Riobamba city, province of Chimborazo corresponding to the period 2020 aimed to determine the situation of the overdue portfolio and through the execution of a situational diagnosis to implement a collections manual and collection strategies related to portfolio recovery, a key factor to reduce past due portfolio. During the development of this study, the necessary information was collected for the analysis of the loan portfolio through the analysis of functions of those involved in collections and others related to the object of study. The financial situation was analyzed based on financial indicators of the institution to verify the situation of overdue portfolio and the capacity for granting credits, highlighting the following realities: Lack of risk analysis, non-existence of a timely follow-up to clients by the credit analyst and the collections operator, an increase in overdue portfolios, lack of adequate management to recoup past due portfolios, judicial processes applied in some cases due to disagreements with attorneys regarding collection amounts and their professional fees. The officers in charge of portfolio recovery did not control or monitor overdue portfolios, for this reason, there is a high default rate of 6.39%. The institution was recommended to apply the suggestions shown in the evaluation report in order to take into account this proposal as a useful tool.