Determinación y análisis de los indicadores de morosidad sobre la cartera de crédito de la Cooperativa de Ahorro y Crédito San Antonio Ltda. Los Ríos del Cantón Montalvo periodo 2023 y su incidencia en la rentabilidad.

This Curricular Integration Project is dedicated to the study of delinquency in the credit portfolio of the San Antonio Savings and Credit Cooperative Ltda. Los Ríos, located in the Montalvo canton, during the period 2023, and the impact that this aspect has on the profitability of the financial institution. The main purpose of any financial entity is to have stability, but to do so they must overcome various obstacles, such as late payment. Its general objective is to identify, through the determination and analysis, the delinquencies in the credit portfolio of the Cooperativa de Ahorro y Crédito San Antonio Ltda. Los Ríos to present mechanisms that improve profitability. The types of research used were descriptive and exploratory research, together with the mixed, descriptive and exploratory method. To collect information, direct observation and interview techniques were used, the first through the instrument called observation guide and the second through the use of questionnaires directed at the sample housed in the credit area. It is concluded that the cooperative has a default rate of 3.85%, with direct negative impacts on profitability due to the need to establish provisions for overdue loans. Microcredits have the highest delinquency rate with 58.56%, compared to 41.44% for consumer loans, indicating the need to review granting policies in this segment. It is recommended to implement more rigorous credit evaluations, training for staff in collection techniques, refinancing policies and income diversification to mitigate the impact of delinquencies and strengthen the financial sustainability of the cooperative.

• Autor principal: Gómez Camacho, Merly Anagelly (author)
• Format: bachelorThesis
• Publicat: 2024
• Matèries: Cartera de Créditos; Cooperativa de Ahorro y Crédito; Morosidad; Rentabilidad
• Accés en línia: http://dspace.utb.edu.ec/handle/49000/17093