Modelo de gestión de cartera para la cooperativa de ahorro y crédito Kullki Wasi Ltda., año 2023

Abstract

The development of a portfolio management model for Cooperativa de Ahorro y Crédito Kullki Wasi Ltda (COAC) in 2023 had the objective of evaluating the current portfolio by carrying out a diagnosis of the financial statements and knowing the current economic situation. For the development of this document, different methods, techniques and instruments were applied to help understand and solve the problems of the COAC. For this purpose, a survey was applied to partners, clients and credit advisors where the following shortcomings were found: ineffective communication between hierarchical levels, lack of knowledge of financial planning and policies on the part of staff, high staff turnover, outdated procedure manuals. To solve the problems, strategies were proposed through an action plan to strengthen the problems of delinquency through processes, procedures and through policies that solve the recovery of delinquent credit and the strategies are evaluated through a structure of administrative and financial strengthening. When analyzing the financial statements of the COAC, it is evident that it has a level of delinquency of $131,030,072.25 dollars in the year 2021 and in the year 2022 the amount was $195,063,447, for which the debt management model was developed with a manual of procedures and processes for the placement of credit which was developed to help excellent placement and recovery of credit to make appropriate decisions