Modelo de gestión financiera para la reducción de morosidad de la Cooperativa de Ahorro y Crédito Crecer Wiñari Ltda., agencia Riobamba

Abstract

This research work is a Financial Management Model for the Reduction of overdue portfolio of Crecer Wiñari Ltda. Credit Union, Riobamba Agency, with the purpose of contributing with a financial tool to be applied in reducing overdue portfolio and improve its liquidity, through Financial Management Model implementation that contains the mission, vision, objectives, operational strategies, the training of staff, training of new clients, flowcharts of placement processes and recovery of non-performing loans for the purpose of achieving efficiency and effectiveness in the Credit Union; it is recommended to apply the process of granting credit and recovering overdue portfolio based on the regulations, make budgets by area in order to establish the needs and planning in process of institutional growth, with great care that in subsequent evaluations can be identify the causes of deficiencies to provide immediate solutions.