Evaluación de la cartera de créditos para determinar su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito Indígena SAC Limitada, cantón Riobamba, provincia Chimborazo periodo 2018- 2020.

Abstract

The objective was to identify the incidence of the behavior of the credit portfolio in the liquidity of the indigenous Savings and Credit Cooperatives SAC Ltda, of segment 1 of the city of Riobamba, during the year 2018-2020, the credits granted to the clients must be efficient, effective therefore there will be a healthy portfolio which will allow good decision making, portfolio recovery management, is a common problem in financial institutions. Among the findings, there is a variable behavior of the portfolio in the study cooperatives, between 2018 and 2019 in an average absolute variation due to a COVID pandemic issue, which reflects a punished portfolio, so it is It is necessary to propose portfolio placement and recovery strategies that positively affect the liquidity of the Indigenous Savings and Credit Cooperatives SAC Ltda. of segment 1 of the city of Riobamba. For the construction of the results of the investigation, a diagnosis and a detailed analysis of the financial statements and the credit portfolio period 2018-2020 were carried out, in order to determine the state of the same and its incidence on the profitability of the financial institution, allowing us to verify and comply with the objective of proposing strategies that help the adequate recovery and administration of the same, yielding a positive result since the Cooperativa de Ahorro y Credito Indígena SAC Ltda. Currently demonstrates its economic solvency since it is at the level one according to the segmentation of the entities of the popular and solidarity financial sector. In the end, the results generated by applying the indicated methodology were reviewed, which evidenced the financial quality of the institution and this has allowed effective monitoring of the behavior of the credit portfolio.