Modelo de gestión crediticia para reducir el índice de morosidad en el departamento de crédito, de la Cooperativa de Ahorro y Crédito Alli Tarpuc Ltda., de la cuidad de Riobamba, durante el período 2017

Abstract

The Credit Management Model to reduce the delay in payment in he Credits Department of the Alli Tarpuc Ltda. Credits and Savings Association in Riobamba city, during 2017 was designed with the purpose of changing the granting of credits procedures as well as the recovery and monitoring of the past due portfolio, in order to improve the internal procedures and reach the outlined objectives through an appropriate decision taking. This Management Model proposed; first, to obtain the necessary information through the evaluation and analysis of the financial statements in 2015 and 2016; then, the model was divided into three sections: Negotiation Process, Granting of Credits, Collection and Monitoring Process; it is recommend to evaluate the credits portfolio through the analysis of the financial statements to transform the internal weaknesses in the credits department and the recovery of the past due portfolio of this organization.