Modelo de gestión financiera para reducir los indices de morosidad en la Cooperativa de Ahorro y Crédito Mushuk Yuyay Ltda., de la ciudad de Cañar

Abstract

The objective of this degree work is to reduce the delinquency rates in "Mushuk Yuyay" Ltda credit union from the city of Cañar. A financial management model was developed to improve the processes of conception, placement, and management of loans. An interview was carried out with the general manager, and surveys were directed to the collaborators of the credit department as well as to the members of the credit union to establish the causes of the high delinquency rates. It was possible to show that the credit manual is inefficient, the procedures for granting credits should be improved, there is no personnel dedicated solely to the collection of credits, the cooperative's personnel do not have a system that allows communication with prior payments to be made by partners. The research was complemented by a diagnosis of the cooperative's financial statements and an analysis of the delinquency indicators granted by SEPS, which allowed to know the current state of the financial entity. The proposal presents changes and improvements in the credit manual, as well as a SWOT matrix based on the financial statements finally, strategies were established that will contribute to the economic development of the institution, which will serve as support for the institution's management.