Modelo de gestión de cartera para la cooperativa de ahorro y credito San Miguel de Pallatanga., año 2023

Abstract

The objective of this qualification work was to develop a portfolio management model for Cooperativa de Ahorro y Crédito “San Miguel de Pallatanga” (COAC) in the Pallatanga canton, province of Chimborazo, period 2023. It focused on addressing non-compliance with payment by partners, which required the implementation of preventive measures. The research used a mixed methodology, combining quantitative and qualitative approaches. Surveys were applied to partners and credit officers, along with an interview with the general manager, revealing findings such as the lack of innovation in products and services, lack of information on the COAC website, inefficiency in continuous improvement processes and lack of of partner data for collection officers. To apply the model, strategies were proposed that provided clear guidelines for the cooperative and supported the analysis of the credit portfolio. A comprehensive evaluation of the financial statements was encouraged through vertical and horizontal analysis, in addition to the application of relevant financial indicators. The proper interpretation of these indicators provided solid support to managers in making decisions and monitoring the placement of credits, thus contributing to reducing delinquencies and improving the performance of the institution. All of this allowed us to establish controls based on effective processes that helped meet the objectives of the financial institution, especially in the management of the credit department, with the ultimate goal of reducing the rate of default in payments by the clients