Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023.
This case study was developed in the San Antonio Savings and Credit Cooperative in the city of Vinces, Los Ríos province, which faces challenges related to the management of the overdue credit portfolio. The primary objective is to examine the overdue portfolio and to be able to determine, through f...
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| Үндсэн зохиолч: | |
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| Формат: | bachelorThesis |
| Хэвлэсэн: |
2024
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| Нөхцлүүд: | |
| Онлайн хандалт: | http://dspace.utb.edu.ec/handle/49000/18028 |
| Шошгууд: |
Шошго нэмэх
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Шошго нэмэх | _version_ | 1859044557618937856 |
|---|---|
| author | Nivela León, Deiner Steven |
| author_facet | Nivela León, Deiner Steven |
| author_role | author |
| collection | Repositorio Universidad Técnica de Babahoyo |
| dc.contributor.none.fl_str_mv | Nagua Bazán, Leonardo Javier |
| dc.creator.none.fl_str_mv | Nivela León, Deiner Steven |
| dc.date.none.fl_str_mv | 2024 2025-04-28T03:01:14Z 2025-04-28T03:01:14Z |
| dc.format.none.fl_str_mv | 48 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.utb.edu.ec/handle/49000/18028 |
| dc.language.none.fl_str_mv | es |
| dc.publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2025 |
| dc.rights.none.fl_str_mv | Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Técnica de Babahoyo instname:Universidad Técnica de Babahoyo instacron:UTB |
| dc.subject.none.fl_str_mv | Cartera Vencida Análisis financiero Morosidad Liquidez Solvencia Contabilidad y Auditoría |
| dc.title.none.fl_str_mv | Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023. |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | This case study was developed in the San Antonio Savings and Credit Cooperative in the city of Vinces, Los Ríos province, which faces challenges related to the management of the overdue credit portfolio. The primary objective is to examine the overdue portfolio and to be able to determine, through financial indicators, the level of delinquency with its partners. A study was conducted with a mixed approach that brings together both qualitative and quantitative methods, this includes an interview with the manager and the analysis of the cooperative's financial information during the periods 2022 - 2023. The largest proportion of the overdue portfolio corresponds to the microcredit portfolio, of which for the year 2022, representing 74.53% of the total credit portfolio, while for the year 2023 it increased with a percentage of 71.31%, evidencing a relevant long-term accumulation, in addition to verifying the effect of the overdue portfolio, the liquidity indicator was used, which for the year 2022 a liquidity was obtained with 23% and in 2023 with 6.3% facing a risk for the cooperative. A good provision for bad debts was observed with a coverage ratio of 2.64 for the period 2023, which despite its decrease, the results were favourable, so good provisions must continue to be maintained to cover future losses. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UTB_e2daf73dedc5c147fea449934ca55f70 |
| instacron_str | UTB |
| institution | UTB |
| instname_str | Universidad Técnica de Babahoyo |
| language_invalid_str_mv | es |
| network_acronym_str | UTB |
| network_name_str | Repositorio Universidad Técnica de Babahoyo |
| oai_identifier_str | oai:dspace.utb.edu.ec:49000/18028 |
| publishDate | 2024 |
| publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2025 |
| reponame_str | Repositorio Universidad Técnica de Babahoyo |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo |
| repository_id_str | 0 |
| rights_invalid_str_mv | Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ |
| spelling | Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023.Nivela León, Deiner StevenCartera VencidaAnálisis financieroMorosidadLiquidezSolvenciaContabilidad y AuditoríaThis case study was developed in the San Antonio Savings and Credit Cooperative in the city of Vinces, Los Ríos province, which faces challenges related to the management of the overdue credit portfolio. The primary objective is to examine the overdue portfolio and to be able to determine, through financial indicators, the level of delinquency with its partners. A study was conducted with a mixed approach that brings together both qualitative and quantitative methods, this includes an interview with the manager and the analysis of the cooperative's financial information during the periods 2022 - 2023. The largest proportion of the overdue portfolio corresponds to the microcredit portfolio, of which for the year 2022, representing 74.53% of the total credit portfolio, while for the year 2023 it increased with a percentage of 71.31%, evidencing a relevant long-term accumulation, in addition to verifying the effect of the overdue portfolio, the liquidity indicator was used, which for the year 2022 a liquidity was obtained with 23% and in 2023 with 6.3% facing a risk for the cooperative. A good provision for bad debts was observed with a coverage ratio of 2.64 for the period 2023, which despite its decrease, the results were favourable, so good provisions must continue to be maintained to cover future losses.This case study was developed in the San Antonio Savings and Credit Cooperative in the city of Vinces, Los Ríos province, which faces challenges related to the management of the overdue credit portfolio. The primary objective is to examine the overdue portfolio and to be able to determine, through financial indicators, the level of delinquency with its partners. A study was conducted with a mixed approach that brings together both qualitative and quantitative methods, this includes an interview with the manager and the analysis of the cooperative's financial information during the periods 2022 - 2023. The largest proportion of the overdue portfolio corresponds to the microcredit portfolio, of which for the year 2022, representing 74.53% of the total credit portfolio, while for the year 2023 it increased with a percentage of 71.31%, evidencing a relevant long-term accumulation, in addition to verifying the effect of the overdue portfolio, the liquidity indicator was used, which for the year 2022 a liquidity was obtained with 23% and in 2023 with 6.3% facing a risk for the cooperative. A good provision for bad debts was observed with a coverage ratio of 2.64 for the period 2023, which despite its decrease, the results were favourable, so good provisions must continue to be maintained to cover future losses.El presente estudio de caso se desarrolló en la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos la cual enfrenta desafíos relacionados con la gestión de la cartera de crédito vencida. El objetivo primordial es examinar la cartera vencida y poder determinar mediante indicadores financieros el nivel de morosidad que mantiene con sus socios. Se realizó un estudio con un enfoque mixto que reúne métodos tanto cualitativos como cuantitativos esto incluye una entrevista dirigida al gerente y el análisis de la información financiera de la cooperativa durante los periodos 2022 – 2023. La mayor proporción de la cartera vencida corresponde a la cartera de microcrédito de lo cual para el año 2022, representando un 74.53% del total de la cartera de crédito, mientras que para el año 2023 aumentó con un porcentaje del 71.31%, evidenciando una acumulación relevante a largo plazo, además para comprobar el afecto de la cartera vencida se utilizó el indicador de liquidez, el cual para el año 2022 se obtuvo una liquidez con un 23% y en el 2023 con 6.3% enfrentando un riesgo para la cooperativa. Se observó una buena provisión para los créditos incobrables con un índice de cobertura de 2.64 para el periodo 2023, el cual a pesar de su disminución los resultados fueron favorables, de modo que se debe seguir manteniendo buenas provisiones para poder solventar futuras perdidas.Babahoyo: UTB-FAFI. 2025Nagua Bazán, Leonardo Javier2025-04-28T03:01:14Z2025-04-28T03:01:14Z2024info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis48 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/18028esAttribution-NonCommercial-NoDerivs 3.0 United Stateshttp://creativecommons.org/licenses/by-nc-nd/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2025-04-29T08:11:20Zoai:dspace.utb.edu.ec:49000/18028Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-03-07T22:21:07.183289Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue |
| spellingShingle | Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023. Nivela León, Deiner Steven Cartera Vencida Análisis financiero Morosidad Liquidez Solvencia Contabilidad y Auditoría |
| status_str | publishedVersion |
| title | Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023. |
| title_full | Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023. |
| title_fullStr | Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023. |
| title_full_unstemmed | Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023. |
| title_short | Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023. |
| title_sort | Cartera vencida de la Cooperativa de Ahorro y Crédito San Antonio de la ciudad de Vinces, provincia de Los Ríos en el periodo 2023. |
| topic | Cartera Vencida Análisis financiero Morosidad Liquidez Solvencia Contabilidad y Auditoría |
| url | http://dspace.utb.edu.ec/handle/49000/18028 |