El índice de morosidad y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito “Prodvisión”, Cantón Pelileo en el año 2021

Abstract

The current work is called the delinquency rate and its impact on the profitability of the savings and credit cooperative "PRODVISION", Pelileo canton in the year 2021, in order to improve financial management through adequate credit placement. The methodology that was applied, lies in field research by applying instruments such as surveys to partners, employees, interview the general manager also conducted a current diagnosis of the cooperative using SWOT analysis and financial analysis. With the results obtained it was possible to determine shortcomings in the processes of recovery of overdue portfolio causing poor decision making, low levels of profitability in the loans granted, hence the need to propose strategies, with their respective policies to optimize financial management. The content of this document is based on the diagnosis of the past-due portfolio, horizontal and vertical analysis of the balance sheets and income statements for the years 2021 and 2022, evaluated through financial indicators, loan granting, follow-up and collection, which will help reduce the past-due portfolio. It is recommended to apply the application of financial analysis to know the amount in arrears that the institution has and analyze the appropriate way to reduce the amount in current arrears and demonstrate the effectiveness of the goals and objectives presented by each of the departments responsible for granting and recovery of credit by applying the policies implemented.