La cartera vencida y su incidencia en los resultados financieros de la Cooperativa de Ahorro y Crédito Indígena SAC Pillaro Ltda., agencia Guaranda provincia Bolívar en el año 2017.
This research work is defined as the past due portfolio and its impact on the financial results of the SAC Pillaro Indigenous Savings and Credit Cooperative, agency Guaranda, of which the main problem is: how the past due portfolio affects the results financial statements of the entity under study,...
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| Format: | bachelorThesis |
| Langue: | spa |
| Publié: |
2019
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| Accès en ligne: | http://dspace.ueb.edu.ec/handle/123456789/3023 |
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Ajouter un tag | Résumé: | This research work is defined as the past due portfolio and its impact on the financial results of the SAC Pillaro Indigenous Savings and Credit Cooperative, agency Guaranda, of which the main problem is: how the past due portfolio affects the results financial statements of the entity under study, in order to perform an analysis of financial results we have taken as a reference the years 2017 and 2018, by means of this diagnosis the past due portfolio has a great impact on financial profitability. All this depends on an adequate procedure prior to the placement of credits. The following report contains legal basis, theoretical framework as well as methods to be used as: inductive, deductive, synthetic and analytical, the first is responsible for analyzing the particular facts of the financial statements of the institution, the second compares the administrative management of the period studied , the third one allows to determine the solution to the problems that are being presented with the portfolio and the fourth one which decomposes the elements, processes and strategies that the cooperative uses for the institutional improvement. Interviews were also applied to the Chief Operating and credit advisors of the agency and surveys to the partners of the institution that serve as a source for the collection of necessary information in the research being developed. According to the information collected, they show the causes and consequences generated by the past due portfolio, resulting in the need for the appropriate use of processes and procedures that help analyze, evaluate, control, monitor and monitor the loans placed in order that the delinquency rate goes down every day to maintain a good liquidity and solvency for the cooperative. Keywords: Portfolio Cast, Morosity, Financial, Placement, Strategies, Profitability. |
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