Evaluación del riesgo en los productos y servicios de la COAC Mushuk Yuyay – Chimborazo Ltda. agencia matriz, de la ciudad de Riobamba, provincia de Chimborazo en el periodo 2018-2019

Abstract

The purpose of this research work was to evaluate the credit risk in the products and services of COAC Mushuk Yuyay- Chimborazo Ltda. Agencia Matriz, of Riobamba city in Chimborazo province, during the period 2018-2019 to achieve better levels of profitability, for which bibliographic information on credit risk was collected and then with the use of methods, techniques and research tools propose technical guidelines on credit risk and establish strategies to mitigate the risk and its negative effect on the profitability of the financial institution. A descriptive type of research was used with a mixed approach, qualitative in terms of the information provided by the administrative personnel and quantitative through financial analysis and credit risk and profitability indicators. It could be observed that the cooperative does not provide information on financial indicators since its administrative staff maintains that the profitability of the financial institution is good, but with the financial analysis it was contrasted that the profitability indicators for 2018 was -0.05% and for 2019 1.27%, ROA 2018 was -0.02% and 2019 0.49% just as the credit risk for 2018 is located at 17.47%, and in 2019 19.41% which is above the acceptable level of 5%, with this, it was confirmed that a high credit risk index directly affects the profitability of COAC Mushuk Yuyay Chimborazo Ltda. agencia matriz , therefore, it is recommended to present profitability and financial indicators periodically to all administrative personnel, implementing the principles for credit risk management, in addition to putting into practice the strategies that were put into consideration by the directors.