Estudio de los factores que inciden en la morosidad y su impacto en los activos circulantes de la Cooperativa Riobamba Ltda. agencia Cumandá para el período 2015

Abstract

The present research raises the factors analysis that influence in default and its impact in working capital of Riobamba Cooperative Ltd. Cumandá agency in 2015, in order to know the financial reality which crosses the institution. Like first step an analysis was carried out with the partners that affect the default of entity, the study was done through the Equifax tool (Central of risks) the same revealed the main factor that affects the default is the debt overhang of partners. Once determined the main cause of default, projections for next years were done, giving like result an enhancement in the default index for 2016 and decrease in 2017. Finally a financial analysis was done of the states and balances 2015 through the tool of PERLAS system which allowed to know the real current position of the Cooperative related with its liquidity profitability and default degree. Based on the results, alternatives of solution such as: raise like politics to do an analysis of financial and economical profitability continual, to keep the credit portfolio in order to avoid the increase the default index, to do a level of indebtedness analysis of partners based on raised tools that allow mitigate the risks that present the institution. It is recommended to carry out this detailed research because through of it the Riobamba Cooperative will have a clearer vision for the appropriate decision making.