Evaluación de la cartera de créditos y el riesgo crediticio de la Cooperativa de Ahorro y Crédito “Fernando Daquilema” Ltda., agencia Guayaquil centro periodo 2019

Abstract

The main objective of this study was to evaluate the credit portfolio and credit risk of the Cooperativa de Ahorro y Crédito "Fernando Daquilema" Ltda., Guayaquil agency, by the diagnosis during 2019, establishing different strategies for the development of credits through methods like; inductive-deductive. The collection of information was carried out from an interview with the zonal coordinator of the financial institution and two surveys: one with the credit advisers and the other with the credit partners. In this process, the interview guide and survey were support tools. Regarding the proposal, horizontal and vertical analysis of the financial statements and indicators was carried out. This process made it possible to propose strategies for examining the loan portfolio and credit risk, in addition to the interpretation of the negotiation process, granting of credits, and recovery technique, to minimize credit risk. Evaluating the loan portfolio and credit risk will make the financial institution identify problems, internal weaknesses. Identifying these aspects will improve growth, organization, and development in different internal processes within the credit department based on placements and consequently the success in recovering the overdue portfolio in the financial institution.