Análisis de los procesos de gestión crediticia de la Cooperativa de Ahorro y Crédito Sumac Llacta Ltda de la ciudad de Riobamba

Abstract

The present research work, called Analysis of the Credit Management Processes of the Cooperativa de Ahorro y Crédito Sumac Llacta Ltda, in Riobamba City, had the purpose of improving the processes of concession, recovery, and follow-up of the portfolio, as well as reducing the credit risk. Surveys were applied to the personnel that worked in the cooperative, which allowed the cooperative to obtain necessary information for the development of the investigative work. As well as an evaluation of the credit portfolio based on the horizontal and vertical financial analysis of the general balance sheet and statement of results, financial indicators were determined, which allowed knowing the financial situation of the institution, arriving at the following findings: the institution does not have strategies that allow it to reduce the delinquency rate and manage the portfolio adequately, and the institution does not have a training schedule for credit and collection personnel. Therefore, a redesign of the credit and collection process manual, financial education for members, and training for the institution's personnel were proposed to achieve efficient management of credit processes. Finally, the proposed research work seeks to improve the credit management currently being developed in the institution. It is recommended those strategies to reduce the delinquency rate be redesigned to give due follow-up to the processes established in the research, to achieve efficiency in the activities of the credit and collection area of the institution