La incidencia de la cartera vencida en el patrimonio de la cooperativa de ahorro y crédito andina Ltda., ubicada en el cantón Latacunga provincia de Cotopaxi, en el período económico 2017.

The present research was developed at “Andina Ltda” Savings and Credit cooperative, it is located in Latacunga Canton, Cotopaxi province, the main active focus of the institution is the credit portfolio, with the purpose to identify causes that create the increase of non-performing loans, especially in the microcredit and housing retailer, the researchers analysis several components including financial structure, application of percentages about provisions determined by the accounting department, classification of the portfolio that does not accrue interest and overdue, this classification was applied through vertical and horizontal analysis, allowed us to project and know the financial result of liquidity, indebtedness and profitability, all of these influential factors in the company equity. This investigation has as result to establish several parameters for increasing the level of liquidity, thus, causing the use of provisions to be lowered at the end of the accounting cycle. The responsibility of the management and Head of credits of the Savings and Credit Cooperative "Andina Ltda.", Is to manage the monetary funds of the partners and through financial intermediation to obtain sufficient income in which the internal expenses can be covered, as well as obtaining surplus profits that benefit the company and associates, thus strengthening the Institution assets.

• Hlavní autor: Mediavilla Avila, Adela Cristina (author)
• Další autoři: Toala Loor, Ariana Mayte (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2018
• Témata: INCIDENCIA; CARTERA VENCIDA; FONDOS MONETARIOS; UTILIDADES; ANÁLISIS FINANCIERO
• On-line přístup: http://repositorio.utc.edu.ec/handle/27000/5797