Diseño de un plan estratégico para mejorar la eficiencia y eficacia en la recuperación de la cartera vencida en la cooperativa de ahorro y crédito Sumac Llacta Ltda. de la ciudad de Riobamba, provincia de Chimborazo, periodo 2021-2026

Abstract

This research had as objective the design of a strategic plan to improve the efficiency and effectiveness in the recovery of the overdue portfolio in Cooperativa de Ahorro y Crédito SUMAC LLACTA Ltda., of Riobamba city, Chimborazo Province period 2021-2026, in order to create strategies that can serve the credit union for the recovery of liquidity; for its development, there was direct observation of financial documents such as the balance sheet, the methodology used was non-experimental, descriptive and applied since a diagnosis was made to know both the internal and external factors of the credit union, to that extent, the collection of information was shown through surveys directed at credit advisors and members of the credit union, for which new internal policies for the credits granting, a manual and a flowchart designed to expedite the processes are proposed, processes in credit and collections, and also training and advice to both employees and users of the credit union. Through these strategies, the credit union will have a guideline to lead its decisions, therefore, it is recommended to carry out periodic analysis of the credit risk of the entity so that the manager together with his collaborators improves the management of non-paid credit collection.