El sobre endeudamiento y el incremento de la morosidad en la Cooperativa de Ahorro y Crédito Mushuc Runa Ltda. matriz Ambato, periodo 2017-2018

Abstract

The objective of this research was to analyze the over-indebtedness and the increase of the delinquency in the savings and loan cooperative Mushuc Runa Ltda. Ambato’s branch office, period 2017-2018, to make a diagnosis of the operative activities, establishing financial strategies as corrective measures in the granting of credits, and recovery of the overdue portfolio. For the development of this research, a mixed approach was used, that is to say, qualitative and quantitative, which allowed for an interview with the directors of the entity and a survey of the members of the cooperative. The research began with the investigation of commercial and banking references, followed by a study of financial statements. With the information gathered, it was found that the co-operative does not have an action plan to recover the overdue portfolio in time, which has given as a result of a high rate of default by associates. It is concluded that establishing and applying financial strategies will make it possible to mitigate the risk at the time of placing credits and therefore the over-indebtedness that it has suffered in the last years, this will lead the cooperative to be a healthy institution in the financial sector of the city of Ambato. It is recommended that the results of the diagnosis are known deeply and that each of the proposed strategies is implemented to obtain the expected results.