Cartera de crédito vencida en el Banco Comunitario Junquillo del cantón Vinces periodo 2022.

The Junquillo Community Bank is an entity formed by a group of local individuals, whose capital comes from contributions and savings of its members with the aim of achieving economic benefits (profits) for the partners. It provides loans with defined terms to residents of the area and nearby regions, in accordance with the banking statutes approved by the assembly. This case study focuses on the impact of Delinquent Portfolio Recovery Management on agricultural and consumer loans that have not been fully repaid within the established timeframes, or that, even after restructuring or renewals, remain unpaid, resulting in a delinquent portfolio. However, inherent risks in loans, such as lack of customer information and other crucial factors, can lead to defaults and collection issues. Therefore, collection management plays a pivotal role in generating revenue and meeting obligations within companies. By opting for more effective management approaches, the aim is to enhance the efficiency and efficacy of this process. The study's objective is to understand the methods and approaches adopted by banks to manage collections and recover outstanding loans. Focusing on the field of Financial Management, strategies for addressing delinquent portfolios and their financial impact will be explored. Internal processes and administrative decisions related to managing overdue debts will be examined. Additionally, tax aspects will be considered, and procedures for audit and control, aimed at rectifying irregularities in the portfolio, will be evaluated

• מחבר ראשי: Coello Litardo, Jenny Yuletsy (author)
• פורמט: bachelorThesis
• יצא לאור: 2023
• נושאים: Gestión financiera; Préstamos; Cobros; Cartera Vencida
• גישה מקוונת: http://dspace.utb.edu.ec/handle/49000/14815