Cartera vencida en la Cooperativa de Ahorro y Crédito San Antonio Ltda., Agencia Mata de Cacao en el período 2022.

In the case study with the topic Overdue portfolio in the San Antonio savings and credit cooperative, Agencia Mata de cacao in the period 2022, the overdue portfolio that corresponds to the credits granted to members was analyzed, the importance in the management of the credit evaluation, the collection processes, the delinquency rate, the values of the overdue portfolio, etc. The problem lies in the fact that a percentage of credits granted are not being paid in the period established with the partners, which generates negative impacts on the financial profitability of the cooperative. By having a past due portfolio, it means that these values are not being paid, therefore, income is not being obtained and consequently it directly affects the availability of the total credit portfolio by reducing the capacity to grant loans. One of the objectives is to determine the delinquency rate, to identify actions that improve the credit evaluation process, the collection processes, in addition to having provisions to cover possible credit losses if necessary. The methodology involved a review of the credit portfolio records, interviews with the personnel in charge, and analysis of indicators such as delinquency rate and past due portfolio rate. In conclusion, although the delinquency rate is low, it is recommended to improve credit evaluation policies and collection processes in order to minimize delinquency rates, establish serious consequences for non-compliance and strengthen the collections area with training, protocols, etc. This will further reduce delinquencies and properly manage the cooperative's overdue portfolio.

• Hlavní autor: Preciado Urrutia, Nelson David (author)
• Médium: bachelorThesis
• Vydáno: 2024
• Témata: Socios; Créditos; Cooperativa; Cartera vencida; Morosidad
• On-line přístup: http://dspace.utb.edu.ec/handle/49000/15771