Evaluación a la cartera vencida de la cooperativa de ahorro y crédito “Fernando Daquilema Ltda.”, del cantón Riobamba, provincia de Chimborazo, período 2019

Abstract

The present evaluation about the overdue portfolio at the Cooperativa de ahorro y crédito “Fernando Daquilema Ltda" located in Riobamba canton, province of Chimborazo aimed to determine the efficiency, effectiveness and effectiveness in credit management processes, in order to increase its profitability, improve its internal company processes and mitigate its credit risks. For this study, a survey was applied to the manager of the organization and other officials who directly intervene in the provision of credits. In addition, the information provided by the direct observation about the existence of individual goals related to the placement of credits established by the senior management level was corroborated, the personnel in charge of the credit department overlook the periodic evaluation about the process of past due portfolio and consider unnecessary the updating of strategies and policies. The people responsible for the evaluation of competencies mainly focus on the fulfillment of economic objectives, that is, the fulfillment of goals by the officials. Nobody is in charge of the supervision once the money has been disbursed to the client. It is concluded that this study will help to upgrade the control and procedures involved in the credit department, in order to provide reasonable information to increase efficiency during a process. The management level of the organization is recommended to apply this proposal in order to analyze critical issues and be able to make decisions.