Análisis de los factores crediticios del financiamiento bancario para la elaboración de una tabla de amortización.

Abstract

The present investigation entitled Analysis of the credit factors of bank financing for the preparation of a depreciation table, developed as a general objective to prepare the depreciation table for bank financing by using the credit factors for the calculation of payment quotas and interests. The development of the study was carried out using a descriptive research methodology, began with the exploration of the problem and later information was collected through the bibliographic and documentary review for the development of a practical reagent. The results obtained show that both the amortization system by the German method and the French method have the same credit factors and the tables are constructed in the same way, are affected by a compound interest rate that allows them to generate interest under the same mechanics ; However, to calculate the quota in the French system a formula is applied where the way in which the affected rate has changed while in the German system the debt is amortized in an equitable manner throughout the period. It was concluded through the construction of the amortization tables for the two methods studied, that the credit system can evolve over time in different ways depending on the elements, in the end the German method was more beneficial for the debtor.