Análisis de la estrategia administrativa contable para la recuperación de la cartera de crédito en la Cooperativa de Ahorro y Crédito San Antonio Ltda. Vinces en el año 2020

The main objective of this case study is to analyze the administrative accounting strategy used by the “San Antonio” LTDA. credit union. For the recovery of the loan portfolio in 2020, this is why the institution in this period presented a high delinquency rate due to the fact that the partners were...

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Hlavní autor: Carpio Alarcón, José Abelardo (author)
Médium: bachelorThesis
Vydáno: 2021
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On-line přístup:http://dspace.utb.edu.ec/handle/49000/10660
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Shrnutí:The main objective of this case study is to analyze the administrative accounting strategy used by the “San Antonio” LTDA. credit union. For the recovery of the loan portfolio in 2020, this is why the institution in this period presented a high delinquency rate due to the fact that the partners were economically affected by the COVID 19 pandemic, this analysis will be carried out based on the NPL ratio reports and comparing the portfolio from one year to the next to verify whether or not the strategies applied by the institution were of great use to the cooperative.