Análisis y evaluación de la cartera de crédito de la Cooperativa de Ahorro y Crédito Fernando Daquilema de la ciudad de Riobamba, provincia de Chimborazo, periodo 2015

Abstract

The objective of this research was to analyze and evaluate the credit portfolio of the Fernando Daquilema Credit and Savings Cooperative in the city of Riobamba, province of Chimborazo, period 2015, in order to determine the efficiency, effectiveness, and helpfulness of the management of the credits granted. For which it was necessary to establish theoretical foundations for the correct development of the analysis and evaluation of the loan portfolio to guide, direct and guide in the realization of this research work, then applied the different methods, techniques and tools of existing research, in order to gather competent and sufficient information to obtain an accurate interpretation of organizational performance. After collecting the information continued with the interpretation of the results and then to make the proposal with the Monitoring System PERLAS that promoted an examination of different ratios, capable of measuring both the individual components and the entire system. Concluding that the loan portfolio has an extended felony of 8.76%, corresponding to 0.05% to the Commercial Portfolio, 0.24% to the Consumer Portfolio and 8.47% to the Microcredit Portfolio. The acquiescence in the granting of credit was of an annual average of 88.6% in 2015. Recommending the evaluation of the credit portfolio in an exhaustive way, to know the shortcomings in the recovery of the granted portfolio and to make the most appropriate decisions to recover the investment made.