Evaluación del modelo de gestión de crédito que aplica la Cooperativa OSCUS, agencia Riobamba, período 2017-2019

Abstract

This research focused on the evaluation of the credit management model applied by the Oscus cooperative, Riobamba agency, period 2017-2019", in order to facilitate the prior analysis of credit risk in the credit and portfolio recovery processes. In order to prepare the evaluation, surveys were conducted among members and the COAC manager was interviewed, which provided the information needed to carry out the research; In addition, horizontal and vertical analyses were carried out, as well as a SWOT analysis, where the credit risk analysis in the cooperative is handled in an unfavorable manner because the documentation for granting the credit is not reviewed. Due to the lack of financial strategies and policies, this has generated an increase in delinquency and a decrease in profitability: Identify, Measure, Prioritize, Control, Mitigate, Monitor and Communicate, that allow to evaluate the future improvement in their profitability supported by strategies that will help to make future decisions. With the application of the model, favorable results will be obtained and the objective of improving profitability will be met, which prevails over the growth margins of previous periods. It is recommended to apply the present one because it contains procedures for the evaluation of the credit management model, which will help to adequately manage and provide alternative solutions based on the results obtained from the forecasts, facilitating the decisions that the responsible parties choose in order to achieve the improvement of credit granting and increase the profitability of the institution.