Índice de Morosidad de la Cooperativa de Ahorro y Crédito San Antonio Ltda. Agencia La Unión

The Savings and Credit Cooperative San Antonio Ltda., Is a company that dedicates to provide financial services to contribute to development and therefore to improve quality of life of the community in general, stimulating in turn the virtue of saving in the society. It symbolizes the place where this case study was made with the theme: INDEX OF LIABILITY OF THE SAVINGS AND CREDIT COOPERATIVE SAN ANTONIO LTDA. UNION AGENCY, determined in the Management sub-line of the Accounting information, which has been considered very important because it concerns the non-payment of the debt by the members who have accessed Credits. For the progress of this case study, it was determined to take management into consideration regarding the internal control that is being carried out in the Credit Department and Charges respectively, prior to the granting of credits to partners that require it, that is, the customer's situational analysis, their ability to pay and the destination of the credit, which It is considered to be inciting badly granted credits, therefore an increase in the rate of delinquency, past due portfolio and bad debts. In addition to this, the necessary follow-up and that is why there is a low recovery of the portfolio, generating a delay in complying with its acquired obligations as an entity and a lack of liquidity that consequently is increasing, for it the due analysis was carried out regarding the implementation of the Manual of Credit Policies and Procedures and Collections For this reason, this investigation was carried out in order to establish exactly the irregularities that are committed by those who work in said Department

• Glavni avtor: Naranjo Tobar, Fátima Lourdes (author)
• Format: bachelorThesis
• Jezik: spa
• Izdano: 2018
• Teme: Índice; Morosidad; Crédito; Unión
• Online dostop: http://dspace.utb.edu.ec/handle/49000/3649