Análisis y evaluación del riesgo de la cartera de crédito de la Cooperativa de Ahorro y Crédito “Acción y Desarrollo Ltda.”, de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

The present research has like objective: Analyse and evaluate the risk of loans portfolio of saving and Credit Cooperative" Accion y Desarrollo Ltda." from Riobamba city, Chimborazo province, 2014. For optimizing the processes, evaluate the management risks and principally the fulfilment level of legal norm according to the Superintendence of Popular and solidary Economics. For the analysis and evaluation of risk credit loans portfolio it is applied like methodology the qualitative and quantitative modality, the exploratory research, descriptive, correlational and transverse, through the use of surveys and direct observation; basing on the implementation of methodological tools that allows measuring and evaluating the credit risk, because it is exposed to a set of risk events, of which it is focused special attention in the handle of appropriate way of loan credit, evaluating the credit risk, besides the Design of Credit handbook was established, that contains the policies and processes that should do the Cooperative in the fulfilment of its functions. It is concluded that the handbook will serve like a reference tool in order to improve the credit process and for improving the institutional image, the transparency and credibility of its operations. It is recommended to the Credit and Payments Department to apply the Credit handbook allowing in this way to reduce the impact level of credit risk and to minimize possible losses, fomenting the decisions and strategies proposed in function of Cooperative needs.