Control interno en el área de crédito y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito Sierra centro agencia La Maná periodo 2021.

The Saving and Credit Cooperative La Maná Branch is located in the city of La Maná in the province of Cotopaxi offers many financial services to the citizens. The most used are the credits, and this area presents a series of issues that have not allowed the profitability of the cooperative to increase. The theme of this research is INTERNAL CONTROL IN THE CREDIT AREA AND ITS IMPACT ON THE PROFITABILITY OF THE SAVING AND CREDIT COOPERATIVE SIERRA CENTRO LA MANÁ BRANCH YEAR 2021. As part of the methodology used, the historical-logical method, the inductive, deductive, and analytical methods. Among the types of research applied were bibliographic and survey. To diagnose the current situation in the credit area of the company, the interview technique used to apply to the Manager of the La Maná Branch. The survey was applied to the clients to have a clearer vision and used for the benefit of the Cooperative. Finally, as a proposal, we proceeded to design a manual of policies and procedures in the credit area that helps to improve the credit area of Cooperative de Saving and Credit Sierra Centro. In conclusion, The Saving and Credit Cooperative Sierra Centro La Maná Branch maintains the profitability indexes from one year to another, without increases.

• Autor principal: Arévalo Ruíz, Milena Solange (author)
• Altres autors: Luzuriaga Baño, Rosa Estefanía (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2023
• Matèries: ÁREA; RENTABILIDAD; CONTROL INTERNO; CONTABILIDAD Y AUDITORIA
• Accés en línia: http://repositorio.utc.edu.ec/handle/27000/10193