Diseño de políticas y estrategias para disminuir el riesgo crediticio de la Cooperativa de Ahorro y Crédito San José Ltda., del cantón San José de Chimbo, provincia de Bolívar, periodo 2016-2017

Abstract

The following investigation´s objective is to design policies and strategies to reduce the credit risk of the San José Credit Union, San José Ltda., San Jose of Chimbo canton, Bolívar province, and period 2016-2017.The present project was developed based on the vertical and horizontal financial analysis of the general balance sheet and income statement for the years 2015-2016,as well as determining the financial indicators that allowed to know the financial situation of the cooperative ,the identity does not have policies and strategies that allow to reduce credit risk and to carry out an adequate administration of the credit area and collections, in addition, there is no schedule of training for officials and that in this way they can progress professionally within the institution. There is not a clear and defined procedure in the credit area, it is not possible to apply correctly the granting of credits and collection management, for this reason there is an inadequate management of the loan portfolio. It is recommended to implement the strategies and policies the same that allows the cooperative to improve collection area administration and reduce credit risk by achieving an adequate level of liquidity to improve the growth of the organization and internal and external customers.