Modelo de Gestión de Crédito Preventivo para la administración de la cartera en riesgo en la Cooperativa de Ahorro y Crédito Lucha Campesina del Cantón Cumandá, Provincia de Chimborazo y su incidencia en la Rentabilidad.

Abstract

The objective was to develop a preventive credit management model for the administration of the risk portfolio in the Lucha Campesina Savings and Credit Cooperative of the Cumanda Canton, Chimborazo Province and also its impact on profitability; the preventive management model is based on the 5Cs of Credit by which it is pondered: the character, capacity, collateral, conditions and capital, for each credit C possible responses has been established, risk limits that must be observed for the granting of a loan and decrease the credit risk that will be evidenced in the reduction of the expense of provisions and improvement of the profitability indicators. In the development of the investigation the inductive-deductive methods were used with a quantitative and qualitative approach; in order to carry out the institutional diagnosis, interviews were applied to Executives, Management, Administrative Personnel and surveys to the officials of the Credit Area of the Cooperative; in addition, it was analysed the credit process and policies, the structure of the loan portfolio to December 2016, which showed that 76,65% of the total portfolio is in the microcredit segment with an unproductive portfolio indicator of 4,32%, the provisions per portfolio accounted for 7,5% of total expenses. The hypothesis was verified with the calculation of the probability of default of the credit portfolio rating by applying transaction matrices to determine the quality and stability of the current portfolio, as well as assessing the efficiency of the placement with the application of the model for which it was monitored for the next twelve months to determine how the proposed model affects the profitability of the Cooperative. Additionally, strategies for managing the risk portfolio are established.