Cartera vencida en el Almacén Vimport de la ciudad de Babahoyo en el periodo 2021.

The present case study, focused on the analysis of the credit portfolio of the Vimport Warehouse in the city of Babahoyo, which presents a problem related to the management of its credit portfolio, which due to existing shortcomings has resulted in a worrying level of overdue portfolio, given the aforementioned situation, the present case study aims to analyze the overdue portfolio, through the financial information of "Almacén Vimport" during the period 2021, in order to establish the risks and deficiencies thereof. In the development of the investigation, concepts related to credit, the overdue loan portfolio were reviewed, in addition to the consultation of financial ratio analysis techniques, such as vertical and horizontal analysis and portfolio rotation, which resulted necessary for the drafting of the results obtained, which present the interpretation of the aforementioned ratios, applied to the financial information of the entity. Among the main findings identified, it was possible to show that the management given to the credit portfolio does not maintain adequate control, especially in the levels of overdue portfolio and among other aspects, the company does not generate a timely follow-up to the fulfillment of the obligations of the clients, circumstances that result in an alarming level of delinquency, represented as past due portfolio within the entity.

• Huvudupphovsman: Rizzo Arteaga, Glenda Graciela (author)
• Materialtyp: bachelorThesis
• Publicerad: 2022
• Ämnen: Análisis; Cartera vencida; Crédito; Almacenes Vimport
• Länkar: http://dspace.utb.edu.ec/handle/49000/12939