Estrategias para la administración de la cartera vencida en la Universidad Tecnológica Indoamérica en la ciudad de Ambato, periodo 2014-2016

Abstract

The present investigation is aimed to design strategies to manage overdue credits at Indoamèrica Technological University in Ambato city. A credit for the half- year cost is granted due to the different economical situations of the world in order to avoid that the incomes can be reduced because the source of incomes of this institution is the service of Higher Education. Analysis of the current situation was determined by using techniques such as a survey, an interview and financial ratios. There were no clear procedures to grant credit and determine the involving risk. From this analysis, the following strategies were established to do a follow up and evaluation of accounting account, collecting accounts to the students and its influence in the economic result in order to know the corrective actions opportunely and not to become a negative factor. Of this way, the proposal strategies to manage the overdue loan set up the reference framework to manage and implement alternatives and corrective actions, so that University can reduce the risk and meet the institutional objective satisfactorily.