Plan de acción para minimizar el índice de morosidad de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda. ciudad Ambato, provincia de Tungurahua

Abstract

Action Plan to minimize the delinquency rate of the credit unión “Cooperativa de Ahorro y Kullki Wasi Ltda.”, City of Ambato, Tungurahua province, with the purpose of initiating a change in the procedures for granting loans, as well as in the recovery and monitoring the past due portfolio, allowing improvement of internal procedures, through proper decision-making. For the development of the Action Plan, an interview was conducted with the Manager and surveys applied to operational personnel and partners. The necessary information was obtained through the evaluation and analysis of the financial statements for the years 2015 and 2016, a SWOT analysis was carried out, allowing us to know the organization`s shortcomings such as: high delinquency rate, low profitability, lack of liquidity. The action plan was developed, divided into three sections: pre-delinquency strategies and strategies to minimize delinquency, follow-up and collections process, general policies for portfolio tracking and recovery, and finally a portfolio projection for the Year 2017 and an evaluation system for that document. In conclusion, it was shown that the cooperative does not have an action plan to correct delinquency, an indicator that affects liquidity itself. It is recommended to implement the continuous improvement alternatives developed in the present proposal, which will help reduce delinquency and improve the overall situation of the cooperative.