Elaboración del plan de riesgos crediticios en el segmento microcrédito de acumulación simple para la Cooperativa de Ahorro y Crédito Acción y Desarrollo Ltda

Abstract

In order to avoid exposure to the risk of the loan portfolio, it is proposed a study of the factors which affect and influence the payment default as they can cause momentary illiquidity and decreasing of the financial profitability in the saving and credit cooperative “Acciòn y Desarrollo” limited company by conducting a thesis project entitled “DEVELOPMENT OF THE CREDIT RISK PLAN IN THE MICROCREDIT SEGMENT OF SIMPLE ACCUMULATION FOR THE COOPERATIVE OF SAVING AND CREDIT, ACCIÒN Y DESARROLLO LIMITED COMPANY”. This research is arranged in three chapters: Chapter I involves the general background of de Savings and Credit Cooperative “Acciòn y Desarrollo”, then, Chapter II makes reference to a strategic diagnosis, which embodies an analysis of the current situation of the cooperative according different schemes enclosing macro and micro environment variables, which influence positively or negatively in the cooperative decision making. In this diagnosis, the financial statements of the Cooperative are taken as reference and they become into the basis of the economic and financial indicators that enable to determine the level of risk of the loan portfolio into the organization. Finally, in an effort to minimize the credit risk in the loan portfolio, the chapter III is conducted with the proposal (credit risk plan in the microcredit segment of simple accumulation) for the Cooperative of saving and credit, “Acciòn y Desarrollo” limited company, in which the general regulations, procedures and monitoring are arranged to be followed by the management staff in the cooperative, mainly, the credit advisors, who are in charge of placing the credits and retrieving credit portfolio.