Diseño de estrategias para la mitigación del riesgo crediticio, de la cartera de microcrédito en la Cooperativa de Ahorro y Crédito OSCUS agencia Baños, año 2018

Abstract

The objective of this research is to design Strategies for the mitigation of credit risk of the microcredit portfolio at the Savings and Credit Cooperative Oscus Agencia Baños, performing an analysis of the behavior and evolution of the microcredit portfolio that directly affects the financial future of the institution. For this development the research methodology was based on the qualitative and quantitative approach through the field and documentary modality; techniques such as the interview addressed to the general manager, microcredit advisors and risk managers were used, as well as the use of stamps for members who have valid microcredits. For the diagnosis and financial analysis, an internal information collection plan was made, including manuals, regulations and financial statements for the years 2016-2017-2018. This showed that there is a potencial growth in the microcredit portfolio trough an analysis horizontally establishes for the segment, being positive for the financial institution as well as for the branch. However, the management of credit risk reveals some deficiencies in the administrative and financial management generated by a moderate risk novel due to the lack of corporate strategies. Therefore, the proposal contains strategies to control and mitigate the credit risk of the microcredit portfolio of the cooperative with a manual of policies, procedures, and credit regulations, which will serve as a guide to the Oscus Savings and Credit Cooperative, to comply with the provisions of the regulatory framework of the Super Intendency of the Solidarity Popular Economy(SEPS).