Diseño de estrategias orientadas a mejorar los procedimientos de créditos y cobranzas en la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., agencia Riobamba provincia de Chimborazo

Abstract

The main objective of this research work is to design strategies aimed at improving credit and collections procedures at Kullki Wasi Cooperative of Saving and Credit Ltda., Riobamba Agency. The interviews were directed to the head of the Agency and head of Credits to its development, surveys directed to the personnel of the credit department and to the members of the institution. An analysis of the financial statements (horizontal and vertical) were performed, application of the financial indicators that helped the collection of all the necessary information to know the current financial situation which reflecting a high level of delinquency, inadequate credit follow-up and little portfolio recovery. Allowing in this way to establish strategies to the correct analysis and granting of credits, efficient recovery of portfolio and a low indicator of delinquency, after that to avoid an unproductive overdue portfolio that does not benefit the profitability of the cooperative. With all the aforementioned, it is necessary to the entity to have a guide for administrative and financial improvement aimed at maintaining and performing an adequate, efficient and timely management to the control of the credit granting process; these strategies will help institutional growth.