Planificación estratégica financiera para la recuperación de cartera vencida de la línea de los microcréditos del Banco Nacional de Fomento sucursal Puyo, cantón Pastaza, provincia de Pastaza período 2014

Abstract

This research is intended to carry out Strategic Financial Planning for recovering past-due portfolio from banking microcredit operations at the Banco Nacional de Fomento from canton of Pastaza in the Pastaza province during the 2014 term. This Strategic Financial Planning was developed from the analysis of past-due portfolio of de banking microcredit operation records, from the control of credit boards to credit matrix as well as reviewing decision- making addressed to generate credit colocations and credit collection polices focusing on prevention of the past-due portfolio by improving the risk analysis through the use of research tools for data collection such as the observation, survey and interview. After the study results it is advisable for the Credit Department to have a function manual which not only states the specific functions of the credit and collections officers but also the credit approval system establishing the levels of approval based on the amount of financial exposure and the assessed credit risk, so as to ensure this credit institution maintain adequate credit recovery levels and these banking microcredit operations lay on clear credit policies, protocols and procedures for a better credit collocation and recovery and thus, to diminish the high past-due portfolio rates.