Análisis de gestión de la cartera de créditos de la cooperativa de ahorro y crédito “Cámara de Comercio Riobamba Ltda”, del cantón Riobamba, provincia de Chimborazo, período 2021-2022

Abstract

The credit portfolio management for Cooperativa de Ahorro y Crédito "Cámara de Comercio Riobamba" Ltda. in Riobamba city of Chimborazo province, for the period 2021-2022 had the objective of analyzing the credit portfolio management processes with the purpose of detecting shortcomings in the fulfillment of the processes and proposing improvements in the recovery of the credit portfolio. All this was carried out under a methodology with a qualitative and quantitative approach, exploratory and descriptive level, non-experimental cross-sectional design, which were processed thanks to the analytical and deductive methods, research techniques and their respective instruments. The analysis of loan portfolio management had a specific structure, based on reducing default rates, where the accounting accounts related to the components examined were compared and a vertical and horizontal analysis of the financial statements and income statements was performed. In addition, the financial information was analyzed through the application of financial indicators, the most important of which are the following: lack of risk analysis, the institution's default rate, lack of portfolio recovery efforts and the execution of judicial processes for the portfolio that presents the greatest risk of recovery. Through the results obtained in the research process it was possible to develop a diagram where flexible, concise, easy to understand and adapt processes for staff in the area of loan portfolio recovery management and strategies to improve profitability and reduce default rates. Therefore, it is recommended to implement the proposed strategies to reduce the default rate, following the processes established in the flow chart of the research, so that it serves as a tool for the adequate recovery of the loan portfolio