Diseño de un plan para el control y recuperación de la cartera vencida en la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., agencia Riobamba, provincia de Chimborazo

Abstract

The objective of this thesis project is to design a control and recovery plan for past-due loans at the savings and Credit Union called Kullki Wasi Ltda., Riobamba Agency, Chimborazo Province, to reduce the default rate and raise profitability. The research was developed through a qualitative and quantitative strategic approach, for the analysis of the financial information, specifically the loan portfolio of the entity, as well as the credit policies established. The stages through which the research was carried out were: situational analysis, trend comparisons, strategic management, formulation of strategies and policies, financial assessment, proposal impact and evaluation. This allowed an easy understanding of the document for interested parties within the Co-operative bank. The design of a plan for the control and recovery of the overdue loan portfolio in the company allowed to know thoroughly the inadequate process of granting loans, the lack of control and monitoring of credits already granted and a high rate of delinquency, in the same way this caused a high level of unproductive portfolio. The developed plan validation is based on the financial impact and for this purpose a projection of the credit portfolio account was made so that the implementation benefits of the strategies formulated in that investigation is well-appreciated. With all the aforementioned procedures, it is necessary for the company to have a guided plan for administrative and financial management aimed at maintaining adequate business acumen, in a timely and efficient manner that will help in institutional growth.