“Análisis de la cartera de crédito y formulación de estrategias para reducir el riesgo crediticio de la Cooperativa de Ahorro y Crédito Vilcabamba CACVIL del período 2013 - 2017

The present investigation called "ANALYSIS OF THE CREDIT PORTFOLIO AND FORMULATION OF STRATEGIES TO REDUCE THE CREDIT RISK OF THE VILCABAMBA CACVIL SAVINGS AND CREDIT COOPERATIVE FOR THE PERIOD 2013-2017", has as general objective to carry out an analysis of the credit portfolio and to formulate strategies to reduce the credit risk of the cooperative. The compilation of information about the cooperative regarding its background (historical review, mission, vision, principles values and the structural organization chart and the collection of financial statements) was carried out, with which the present investigation and the respective development of the planted objectives. To fulfill the first specific objective; perform an evolutionary analysis of the credit portfolio period 2013 - 2017, a vertical and horizontal analysis was performed, allowing to determine the percentage composition of each account based on data from each period; Likewise, the variation that exists from one year to another was determined, information that allowed a thorough analysis of the accounts of the loan portfolio. Specifying that the credit portfolio had a large increase in each year; being the sub-account with the highest growth the micro-credit portfolio to be matured. For the second specific objective, financial indicators of identification of credit risks were applied, where the real state of the credit portfolio could be evidenced and the internal structure could be known; evidencing that the cooperative maintains a portfolio with a stable level of delinquency as it does not exceed the limits established by the SEPS; However, it is necessary to establish strategies to eliminate or minimize delinquency. Finally, a SWOT analysis was carried out, which establishes the basis for the information in the elaboration of strategies, allowing to know the internal and external factors of the cooperative, whose matrix shows in summary the positive and negative aspects found in the institution financial, information that was obtained through the use of techniques such as the interview that were applied to the manager and head of credit, and the surveys to the partners of the institution.

• 主要作者: Maldonado Gamboa, Joselyn Paulina (author)
• 格式: bachelorThesis
• 語言: spa
• 出版: 2018
• 主題: BANCA Y FINANZAS; ESTRATEGIAS; RIESGO CREDITICIO; COOPERATIVA DE AHORRO
• 在線閱讀: http://dspace.unl.edu.ec/jspui/handle/123456789/21571