Modelo de gestión crediticia para mejorar la calidad de la cartera, en el departamento de crédito de la Cooperativa de Ahorro y Crédito Líderes del Progreso, en la ciudad de Salcedo, provincia de Cotopaxi, período 2017

Abstract

The present research is “a credit management model to improve the quality of the portfolio, in the credit department of the credit union or savings and loan Líderes del Progreso, in the city of Salcedo, Cotopaxi province, period 2017”, it was elaborated in order to form a credit and collection tool to strengthen the economic development of the cooperative for both is partners and customers. For the development of degree work there were used methods such as: deductive to know the company, analytical to observe each of the facts that are involved in the problem , analytical-systematic to determine the causes and consequences of the objects of study; Surveys and interviews were conducted with managers and clients to obtain data and thus evaluate them. Regarding to the proposal, a horizontal and vertical analysis of the financial statements, projections and calculation of financial rations were carried out. This allowed the establishment of competitive strategies to help minimize credit risk and the efficiency of economic resources. The elaboration of the investigative work concluded that the cooperative, since it does not have a credit management model, it does not maintain a credit risk control in many respects and it has not been able to grow business, so it is recommended to apply this model as a guide for making decisions to implement new investment projects and thus improve the quality of the portfolio.