Análisis del riesgo crediticio y su incidencia en la liquidez de la Cooperativa de Ahorro y Crédito "CREDI YA" Ltda., de la ciudad de Riobamba, año 2020-2021

Abstract

The objective of this work was to analyze the credit risk and its impact on the liquidity of the Credit and Savings Cooperative Credi Ya Ltda., in the city of Riobamba, year 2020-2021, which will help to improve the delinquency rate, determine policies and procedures, achieving an adequate portfolio recovery and thus improve the liquidity of the same. For the research we used techniques such as a survey of 209 members who maintain loans in the institution and 7 collaborators of the Riobamba agency. Information was gathered from the Cooperative's financial statements, performing a horizontal and vertical analysis, determining credit procedures for the granting of credit, credit documentation, disbursement process, and portfolio recovery. It was concluded that the Cooperativa de Ahorro y Crédito Credi Ya Ltda., Riobamba agency does not have an adequate control for credit granting and portfolio recovery, thus determining that it does not have a credit risk management model that has updated policies and well-defined credit processes according to the needs of the entity. Therefore, it is recommended to apply the Credit Management Model which will improve the methods that minimize the overdue portfolio, reduce unnecessary expenses and costs and maintain liquidity.