La gestión financiera mediante los métodos CAMELS y PERLAS para disminuir la morosidad del Banco Solidario Agencia Ambato Castillo, período 2019-2020.

Abstract

The objective of this research is to analyze the financial management through the CAMELS and PERLAS methods to reduce the delays of the Solidario Bank Agency, located in Ambato, during the period 2019 to 2020, due to optimizing the financial resources of the company, the situation was diagnosed. Concerning financial management, some tools were developed to reduce delinquency, and strategies were established to optimally control financial management. Methodologically supported with a survey and from the technical point of view with the development of the CAMELS and PERLAS methods, indicators were generated and those created the structure to comprehensively visualize the development of financial management in the study focus period. It was possible to determine a low performance in operational management, so it was recommended to do an in-depth analysis of the procedures related to this level of the organization. Also, it is important to develop a more focused follow-up on accounts with slight delinquency, so that these do not transcend, to maximize efficiency levels and shorten the days of delinquency that the credit portfolio presents.