Tesis
Evaluación a la cartera de crédito del almacén “El Ahorro”, del cantón Joya de los Sachas, provincia de Orellana, período 2019
Fecha
2021-01-27Registro en:
Mora Lema, Rubén Darío. (2021). Evaluación a la cartera de crédito del almacén “El Ahorro”, del cantón Joya de los Sachas, provincia de Orellana, período 2019. Escuela Superior Politécnica de Chimborazo. Riobamba.
Autor
Mora Lema, Rubén Darío
Resumen
The present study was focused on evaluating the credit portfolio of a store called “El Ahorro”, located in Joya de los Sachas, Orellana province, term 2019, in order to determine the status of credit granting and recovery processes. For the development of the research, interviews and surveys were used as a research technique, applied to the administrative, business and operational staff of the company, with the purpose of gathering relevant, competent and sufficient information on organizational performance. Subsequently, accounting and financial information such as the balance sheet and the analysis of accounts receivable and sales were collected using the horizontal financial analysis method, which allowed to detect administrative risk factors that affect the activities related to credit granting and recovery processes. The findings go as follow: lack of policies to streamline credit processes, non-existence of credit limits, lack of contingency plans and risk mitigation, expiring credit periods that are not properly verified, lack of credit reports. It is concluded that there exists a deficient internal control process based on the application of management indicators that establish the existence of variables that make it difficult to meet organizational goals and objectives. The "El Ahorro" store is recommended to apply the suggestions issued in the final report for the improvement of administrative and operational management in order to promote the development and growth of the company.