Plan operativo para establecer estrategias de saneamiento a la cartera vencida de la Cooperativa de Ahorro y Crédito Kullki Wasí Ltda., agencia Riobamba período 2015-2016

Abstract

This research proposes to carry out the Operational Plan to establish strategies for sanitation to nonperforming loans of the Credit Union Kullki Wasi Ltd., agency Riobamba for the period 2015-2016, and to become a tool of credit that maintains the credit union. A general focus was considered on strategies for sanitation of nonperforming loans of credit that have been present through experiences in this area for the development of this work. The methods used are: analytical, inductive and deductive, as well as the survey and interview research techniques these facilitated the analysis of the nonperforming loan characteristics, as well as the cash flows expected under different scenarios, in order to ensure the timely payment to investors, considering the current situation of the credit union. The expected result of the research on operational plan implementation would improve financial indicators, increase liquidity and profitability, coverage of assets and the economic and financial situation periodically, implementing the proposed strategies and using them as tools for its financial planning.