La amortización crediticia como herrammienta de apalancamiento financiero para las pymes comerciales del cantón Machala.

Abstract

This research case seeks to provide information regarding amortization systems as a contribution in making credit decisions for correct business financial planning. The objective of this study is to describe the different amortization models used in the Ecuadorian financial system for access to financing sources in small and medium-sized commercial companies belonging to the Machala Canton. For the research, the use of a bibliographic review model was chosen with the retrieval of information from secondary sources in indexed scientific bases and with the deductive analysis of data from government sources. The results show that in Ecuador the main predominant amortization systems in both public and private banking entities are the French model, which is characterized by the calculation of fixed payment amounts, while the German model is distinguished by determining variable payment installments. It is necessary for organizations to analyze the most necessary leverage system, the management must have sufficient information according to types of credits, terms, amounts, requirements that allow evaluating the level of indebtedness adjusted to the business reality.