La morosidad y su incidencia en la rentabilidad de una cooperativa de ahorro y crédito.

Abstract

This research work is attached to the regulations of the Technical University of Machala and its central idea is delinquency and its impact on the profitability of a Savings and Credit Cooperative. That is why the delimitation of the topic begins with the study and analysis of the rates of delinquency and profitability of the branch office of the Cooperativa de Ahorro y Credito 29 de Octubre Cía. Ltda. An institution recognized in Machala and suffering from the problem of default as well as all financial institutions in Ecuador. In this way, the objective and purpose of this thesis is to find all the factors that contribute negatively so that delinquency rates remain high and with a tendency to be high. A giant problem for the administrative management of any financial institution, we start from the particular problem and generalize it using the correct research methodology. The main mechanism of the Cooperativa 29 de Octubre is the delivery of credits to its clients. We studied the processes for the qualification of the possible clients of credits and also the processes of collections and it was here that the field research allowed us to find valuable information to satisfy the expected results of this work. When studying the results we realized that the shortcomings of the processes lie in the bad application of the manuals and regulations for the delivery of credits of the Cooperativa 29 de Octubre. The workers skip vital steps and this becomes a headache because those customers are not qualified, a recurring problem within a business that tries to shield itself every day more with exaggerated policies to attract clients and that also has as an illegal competition to the usurers. This research is also supported by the important collaboration of the people of the Cooperativa 29 de Octubre. All satisfied because they know that the result of this work will greatly help your company. That is why they conducted interviews with the main authorities and workers of the Cooperativa 29 de Octubre. Through the interviews, we noticed that the reason for the increase in the delinquency rate is due to the lack of commitment and seriousness of the clients with the monthly payments. In addition, we realize that there is no effective collection process, we conclude this work with a system of action for this to improve in the Cooperativa 29 de Octubre. We do not invent this system of action since all the information and advice are backed by the pages of the main books and scientific journals of the world economy and accounting, taken from the repositories of our virtual library of the Technical University of Machala. Books and magazines that will find them correctly cited and referenced in our bibliography. It is worth noting that this is the first investigation made to the Cooperativa 29 de Octubre, of this type, with reference to the study of its portfolio. Fulfilling the objectives set, this work will help the Savings and Credit Cooperatives of Ecuador conduct future research with the goal of improving their profitability and quality of service.