Plan estratégico para minimizar el riesgo crediticio de la Cooperativa de Ahorro y Crédito “26 de Septiembre Lázaro Condo” Ltda., cantón Chunchi, período 2021-2025

Abstract

The purpose of this degree work was to design a strategic plan to minimize the credit risk of the Credit and Savings Cooperative "26 de Septiembre Lázaro Condo" Ltda., as a result of the financial evaluation through the application of the pearl method of Chunchi canton, period 2021-2025. The research was conducted using a partner survey, an interview with the general manager, and an interview with the head of credit. The PESTEL analysis was used to establish the macroeconomic factors and PORTER's five forces to establish the microenvironmental factors, thus achieving the construction of the SWOT, which allowed the development of five general strategies. With the results obtained from the application of the Pearls Method, it was possible to identify that the following risks exist in the cooperative: credit risk since its members conduct partial or total non-payment, operational risk, related to the lack of training and supervision of personnel, and legal risk, which corresponds to non-compliance with rules, reforms or internal regulations. It was concluded that the credit union does not have a plan to minimize its current credit risks. Therefore, the immediate implementation of the strategic plan developed is recommended, as it will help the institution to make the right decisions to mitigate the risks encountered and improve its positioning in the financial market of Chunchi canton.