Evaluación a la gestión de la cartera vencida de Almacenes Jácome, cantón Riobamba, provincia de Chimborazo, período 2018

Abstract

The main objective of this degree work was to evaluate the management of the past-due portfolio at the JÁCOME warehouse, Riobamba canton, Chimborazo province, 2018 period; for improvement activities of the recovery processes at past-due loans and an appropriate guide for decision making about company's liquidity. For this evaluation, firstly, a preliminary knowledge of the entity was obtained, which was carried out through an interview applied to the personnel working within the credit and collection area to know prior information on the processes of this unit, then the evaluation of the management of the overdue portfolio was carried out during the 2018 period. In this phase, the level of confidence and risk was announced based on the analysis of the internal control of these processes. Policy compliance by staff was also analyzed and portfolio management indicators were applied. Through this methodology, it was verified that the level of efficiency and effectiveness in the management of the overdue portfolio is inadequate since there are unknown processes, a moderate level of risk tending to increase and an accelerated growth of the client account that prevents adequate performance within the area of credit and collection. Therefore, it is recommended to periodically evaluate the internal control of the credit and collection area to know the level of risk and confidence of its activities and to be able to develop an Improvement Plan for activities that are not being carried out efficiently and effectively.