Análisis de morosidad para medir la liquidez de la cooperativa de ahorro y crédito “Sumac Llacta” Ltda.

Abstract

The objective of this research work was to analyze the arrearage for the measurement of the liquidity of Cooperativa de Ahorro y Crédito “Sumac Llacta” Ltda of Chimborazo province, Riobamba canton, period 2021. For which the quantitative methodology was used where it was possible to measure elements, using statistical techniques for the analysis of the data collected, its most important purpose was the description, explanation, prediction, and objective control of its causes and the prediction of its occurrence from the disclosure of the same. The research approach used in this work was also mixed since numerical calculations directly related to the quantitative research were carried out, and facts related to the past-due portfolio recovery process were reviewed to establish the appropriate strategies to overcome the deficiencies found in the analysis of delinquency and its impact on liquidity. Once the interview with General Manager was applied, it was possible to determine the existence of an annual plan where goals and activities that the staff must comply with are defined. Regarding credits, weekly work meetings are held, to direct the efforts of the advisers in the fulfillment of the goals, training processes focused on the granting of credits have also been applied. Concluding that the analysis of arrearage arises from the lack of collection processes that makes its control difficult, in addition, goals must be defined so that the personnel in charge of the recovery of the overdue portfolio meets them. Finally, it is recommended to apply the processes defined in the first-time ranges in which the arrearage occurs so that it does not exceed one year as a past-due portfolio.