Modelo de gestión financiera para minimizar el índice de morosidad de la COAC. Politécnica de Chimborazo Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The Financial Management Model to reduce loan delinquency rate in the COAC. Politécnica de Chimborazo Ltda., from Riobamba city, Chimborazo province. It was carried out with the purpose of forming changes in the credit, granting process, progress in internal systems and goal fulfillment. Through appropriate decision-making, it also obtains surveys conducted to the partners and employees of the entity. The interview with the manager where the following was found that the credit granting process is late, there is no defined strategic planning, it does not have methods and tactics that induce the best performance in the cooperative`s internal processes, and the recovery of the past due portfolio in the organization. This Management Model proposes to begin a sufficient search after the evaluation and analysis of the financial statements for the improvement of the past due portfolio and the financial statements. Finally assessing the financial indicators, this served as support for those who conduct the entity for the best decision-making. The entity must permanently extend the evaluation after studying the necessary tools, which the insolvencies that exist in the entity are discovered, in order to improve the business increase.