Modelo de gestión crediticia para la cooperativa de ahorro y crédito “Visión de los Andes” de la parroquia Belisario Quevedo, cantón Latacunga, provincia de Cotopaxi, año 2022.

Abstract

The Cooperativa de Ahorro y Crédito “Visión de los Andes” does not have a management model to strengthen economic development, therefore, the present research work that takes the name of "credit management model for COOPERATIVA DE AHORRO Y CRÉDITO "VISIÓN DE LOS ANDES" in BELISARIO QUEVEDO parish, of LATACUNGA canton- COTOPAXI province", allows to observe the capacity of each area through evaluations, both for its partners and customers. For the development of the management model it was used methods such as: deductive in order to know the company and analytical to observe each of the facts involved in the problem. To determine the causes and consequences of the object of study, surveys and interviews were conducted with personnel of the institution and to evaluate them with the data obtained. Through this methodology, it was determined that the cooperative does not have a model that seeks to use resources in an optimal manner through the surveys conducted and that the causes of delays in payment in the COAC are due to family problems. Finally, a horizontal and vertical analysis of the financial statements, projections and calculation of financial ratios was carried out, which allowed establishing competitive strategies to contribute to minimize the credit risk and the efficiency of economic resources. The research work concluded that since the Cooperative does not have a credit management model, it does not maintain control of credit risk, which is why it has not been able to grow as a business, consequently, it is recommended that this model be applied as a guide for making appropriate decisions to implement new investment projects and thus improve the quality of the portfolio.