Modelo de gestión de riesgo crediticio de recuperación de la cartera vencida para mejorar la rentabilidad en la Cooperativa de Ahorro y Crédito Andina Ltda, provincia de Cotopaxi para el período 2020-2021

Abstract

The objective of this study was to develop a credit risk management model to recover overdue portfolios through the analysis of the financial information at Cooperativa de Ahorro y Crédito Andina Ltda in order to improve its profitability. For the study, theoretical references were used, the methodology applied was based on a field investigation and the application of instruments and techniques such as surveys and interviews with the CEO and of the clients of the institution. In addition, the current diagnosis of the company was carried out by using the matrix of macro and micro environment along with the SWOT analysis. Based on the diagnosis, the following findings were found: the financial technical analysis made it possible to detect errors regarding credit management and thus reduce the delinquency rate of 8.1%, as due to covid-19, this rate increased to 10.8% in 2020, these variations have exceeded the limit established in the legal regulations of the company which should not exceed 7.5%, and based on this indicator the diagnosis of the current situation of the institution and strategies, policies and procedures have been established for the correct analysis to grant credits, with the purpose of recovering overdue portfolios and that the administrative staff dedicated to credit management can be trained to identify credit risks. It is recommended to socialize the credit risk management model to the administrative staff in order to implement strategies and as these will allow the institution to improve its liquidity indicators, maximize profitability and achieve efficiency in its processes to meet the objectives and goals set by the company