ANÁLISIS Y DETERMINACIÓN DEL RIESGO CREDITICIO DE LA COOPERATIVA DE AHORRO Y CRÉDITO CRISTO REY DE LA CIUDAD DE LOJA, DURANTE EL PERIODO 2017 – 2018
The thesis work called "ANALYSIS AND DETERMINATION OF CREDIT RISK OF THE SAVINGS AND CREDIT COOPERATIVE CRISTO REY OF THE CITY OF LOJA, DURING THE PERIOD 2017 - 2018"; It was carried out in order to comply with one of the requirements established in the current Academic Regime Regulations,...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2019
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| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/22311 |
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Add Tag | Summary: | The thesis work called "ANALYSIS AND DETERMINATION OF CREDIT RISK OF THE SAVINGS AND CREDIT COOPERATIVE CRISTO REY OF THE CITY OF LOJA, DURING THE PERIOD 2017 - 2018"; It was carried out in order to comply with one of the requirements established in the current Academic Regime Regulations, prior to opting for a degree in Accounting Engineering and Public Accountant Audit - Auditor. In order to meet the stated objectives, it was necessary to carry out an analysis of the accounts that make up the financial statements and with emphasis on the loan portfolio and delinquency account of the Cristo Rey Savings and Credit Cooperative, which allowed determining the behavior of the accounts and verify the liquidity and profitability that it offers, and at the same time it was possible to determine the level of credit risk existing in the entity, by applying the credit 5C supplemented with the scoring; In addition, flowcharts were made in which each of the processes and requirements to be followed before issuing or approving a loan is shown. Subsequently, a matrix was made in which compliance with each of the procedures and policies is shown when issuing a credit in the cooperative. 5 After applying the credit risk analysis and reviewing the procedures and policies on the issuance of credits, the most relevant conclusion is that the “Cristo Rey” Savings and Credit Cooperative has sufficient liquidity to continue operating normally, since in the In 2018, the cooperative has $ 0,0498 cents of liquidity to cover fixed-term deposits, demand deposits and other obligations with members, because in its Financial Statements it has a value of $ 4,334,021.48 in funds available, while in short-term deposits it has a value of $ 4'422.794.32 cents. However, when applying the delinquency indicators of the total portfolio of the cooperative, it was evidenced that there is a higher percentage of microcredit delinquency ratio during 2018, which is 9.76%, while the priority consumption delinquency is the year 2027 was 6.71%, this is because during the year 2018 the cooperative has a 91.70% stake in the total portfolio; Similarly, the procedures and policies for issuing credits in the entity have been complied with normally and in accordance with the provisions of the SEPS |
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