Análisis de cartera de crédito y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito Kullki Wasi Limitada periodos 2016 a 2020, para la adecuada toma de decisiones.

Abstract

The objective was to analyze the credit portfolio and its impact on the profitability of the Cooperativa de Ahorro y Crédito Kullki Wasi Limitada from 2016 to 2020 for appropriate decision-making. It is based on a basic, non-experimental, retrospective, and cross-sectional cohort research that, according to the type of data collection, can be considered field research. The scope of the research responds to analysis through financial indicators of the management and handling of credit risk, since it is expected to verify the correlational existence between the management of the credit portfolio and the profitability of the cooperative in the periods 2016 to 2020. The hypothesis analysis was applied by means of the statistical technique pearson coefficient to identify the existing linear correlations between the variables, and as a result, it was obtained that there is a strong correlation between total delinquency and operating efficiency with a coefficient of 0.70. In addition, the analysis of financial indicators to 2020 shows that the portfolio has increased by 6.78%, the extended delinquency rate is 3.70%, operating efficiency of 5.96%, the return on equity (roe) of 2.82%, and the return on assets (roa) of 0.33%, financial intermediation index of 107.41%; which shows that the proper management of the loan portfolio and adequate credit risk management does have an impact on the profitability of the cooperative.