Diseño de un manual del proceso de recuperación de crédito destinado a las cooperativas de ahorro y crédito de vínculo abierto del segmento 5
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación titulada “Diseño de un manual del proceso de recuperación de crédito destinado a las cooperativas de ahorro y crédito de vínculo abierto del segmento 5”, tiene como propósito principal determinar cuáles son los factores críticos que inciden en las altas tasas de morosidad de las cooperativas de ahorro y crédito de este segmento. El cual durante los últimos tres trimestres del 2018, presentó las más altas tasas de morosidad en comparación con los demás segmentos del sector, esto se evidenció en los indicadores financieros publicados por la Superintencia de Economía Popular y Solidaria.
Mediante entrevistas realizadas a tres ejecutivos, dos de la Cooperativa Crédito Familiar y el otro de la Cooperativa Coopac y adicional a un Contador Público Autorizado, se pudo recabar información y así conocer las posibles razones de las falencias en la gestión de recuperación de la cartera vencida. Y con los resultados obtenidos se presentó como propuesta el diseñó un manual de proceso para la recuperación de crédito, el cual tiene el objetivo de gestionar eficientemente la actividad de recuperación de crédito y disminuir la problemática detectada en las Cooperativas de Ahorro y Crédito de vínculo abierto del segmento 5.
The present investigation is titled "Design of a manual of the process of recovery of credit destined to the cooperatives of savings and credit of open link of the segment 5 “, has as main purpose to determine which are the critical factors that affect in the high rates of delinquency of the savings and credit cooperatives of this segment. Which, during the last three quarters of 2018, presented the highest delinquency rates in comparison with the other segments of the sector. This was evidenced in the financial indicators published by the Superintendencia de Economía Popular y Solidaria. Through interviews conducted with three executives, two from the Cooperativa Crédito Familiar and the other Coopac Cooperative and additional to an Authorized Public Accountant, information could be collected and so know the possible reasons for the flaws in the recovery management of the overdue portfolio . And with the results obtained, a proposal was presented for the design of a process manual for credit recovery, it has the objective to efficiently manage the credit recovery activity and reduce the problems detected in the Savings and Credit Cooperatives of segment 5.
The present investigation is titled "Design of a manual of the process of recovery of credit destined to the cooperatives of savings and credit of open link of the segment 5 “, has as main purpose to determine which are the critical factors that affect in the high rates of delinquency of the savings and credit cooperatives of this segment. Which, during the last three quarters of 2018, presented the highest delinquency rates in comparison with the other segments of the sector. This was evidenced in the financial indicators published by the Superintendencia de Economía Popular y Solidaria. Through interviews conducted with three executives, two from the Cooperativa Crédito Familiar and the other Coopac Cooperative and additional to an Authorized Public Accountant, information could be collected and so know the possible reasons for the flaws in the recovery management of the overdue portfolio . And with the results obtained, a proposal was presented for the design of a process manual for credit recovery, it has the objective to efficiently manage the credit recovery activity and reduce the problems detected in the Savings and Credit Cooperatives of segment 5.
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MANUAL DE PROCESOS DE RECUPERACIÓN DE CRÉDITO, CARTERA VENCIDA, DÍAS DE MOROSIDAD