Modelo de gestión para la recuperación de la cartera vencida de crédito, en la matriz de la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., de la ciudad de Riobamba, período 2016 – 2017

Abstract

This research work consists of elaborating a management model for the recovery of the past due credit collections at the matrix office of the Fernando Daquilema Credit Union Ltd., of the city Riobamba, for the 2016- 2017 period. Considering the importance of having a proposed management model, it will allow for the reduction of delinquency and will be able to update and improve the portfolio conditions granted by the cooperative, and taking into consideration that this purpose basically seeks to improve the efficiency of the recovery process of the past due collections. For this, it has been essential to develop a technical – professional understanding, since it will allow to see the activities around credit, collections and credit risk in the cooperative. And it establishes the need to optimize the resources of the organization in order to avoid economic imbalances and additional expenses, promoting the socio – economic development of the associates. It is advisable to carry out debt renegotiation under the principle that a business is regarded as a transaction in which the two parties benefit, and to perform an analysis of the credit subject according to the established rules and procedures such as: having no negative history in the cooperative, having a basis for repayment, and the amount of the renegotiated account has to be adjusted with the member´s actual ability to pay. To be more competitive, the institution must emphasize the dimensions of the technical quality in its processes when granting credit.