Metodología de gestión del riesgo crediticio en la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., en la ciudad de Riobamba, para el período 2018

Abstract

The objective of this research was to propose a Credit Risk Management Methodology in Fernando Daquilema Savings and Credit Cooperative Ltd., it was oriented to the analysis of the behavior and evolution of the microcredit portfolio, as well as to establish probability of transition to the states of higher arrears that generate higher risk alerts. A deep analysis of the quality of the portfolio was carried out which generated precise results for the Institution's financial reality to contribute to the minimization of credit risk. Initially it was processed with the analysis of the situation of the microcredit portfolio focusing on this product because it is the most important offered by the Institution, transition matrices were developed with impairment default calculation using the discrete and continuous methods, and the analysis of the quality of the portfolio by credit crops. The results determined the existence of stays in optimal risk indexes, in addition to the high probability of deterioration and low improvement rates and with regard to the crop of credit in its first year presented indicators of quality of optimal portfolio that are below the risk of the Institution. These management methodologies are of great contribution and its results allow to focus efforts to maintain the level of quality of portfolio in the future and thus preserve the continuity of the cooperative.