Análisis de la situación crediticia del Banco del Austro sucursal Riobamba en el periodo 2017 - 2020

Abstract

The main objective of this research work was to carry out an analysis of the credit situation of the Banco del Austro, Riobamba agency, in the periods 2017-2020. Knowing the importance that the credit area implies in the institutions that grant this benefit to their clients, and is part of the active management that seeks to reduce the loss of financial resources; Thus, a qualitative approach methodology was used, with deductive-inductive, analytical and synthetic methods that processed the information used, through research techniques such as interviews and surveys, with their respective instruments. Being able to establish a methodological structure to carry out the credit analysis and form a proposal that can be used in future analyzes of the different institutions. This is how each of the phases of the structure was worked on, beginning with the breakdown of the main accounts and financial indicators, the scope of management in the credit area and those responsible for the process, all in order to establish strategies to improve the of the process area and being the implementation of a credit department with its specific functions a determining strategy to improve and protect the portfolio used for credit in all its types. Concluding that implementing the proposed strategies can improve financial levels and indicators in the credit area since a credit analysis focused on risk management is achieved and the profitability of the institution is strengthened. Thus, it is recommended that the work carried out be implemented since it proposes an analysis structure that focuses on credit risk mitigation