Diseño de un manual de crédito y cobranzas para minimizar el índice de morosidad en la Cooperativa de Ahorro y Crédito Patria Ltda., del cantón Riobamba, provincia de Chimborazo

Abstract

This research is about the Manual design Credit and Collections to minimize the default rate at Cooperativa de Ahorro y Credito Patria Ltda., Riobamba city, Chimborazo province. This project is necessary and important for the strengthening of the company, since they are documents that serve as coordination, thus allowing, in an orderly and systematic way, the information of the financial institution.Firts a survey was conducted directed to the manager, as well as all employees of the institution, allowing us to know how the company is currently structured, and the process they follow to carry out their main activities. With all the information compiled and exposed previously we found to have no manual of credit, which caused a high rate of delinquency at the same time causing problems of financial sustainability. We conclude to present the proposal of the creation of a manual of credit and collection to reduce the past due portfolio, which will establish a tool and an objective to recover liquidity. We recommend the application of this proposal so that there is a better performance in the company.