La administración del riesgo de crédito y su incidencia en la rentabilidad de las cooperativas del segmento 3, provincia de Chimborazo, caso Nueva Esperanza Limitada, periodo 2018 – 2020.

Abstract

The objective of the research was to evaluate credit risk management and its impact on the profitability of Cooperatives in segment 3, Chimborazo Province, case Nueva Esperanza Limitada, period 2018 - 2020, within the applied methodology, the research approach was identified as multimodal, with correlational level, non-experimental design, the type was field and documentary, and the inductive and deductive methods were applied; the study population are the savings and credit cooperatives of segment three during the years 2018, 2019 and 2020, among the results obtained, it was found that the most relevant account in the balance sheet in terms of assets is the loan portfolio. About liabilities and obligations, which are consistent with the economic activity of a credit union, and in terms of equity, the two most important accounts are the share capital and reserves. In the income statement, on the revenue side, the primary source is interest and discounts earned, and the main expense on the revenue side is operating expenses. A financial analysis of the Nueva Esperanza Cooperative was also carried out, which served as the basis for the development of a proposal aimed at improving credit risk management. It was concluded that delinquency has an inverse correlation with profitability. It was recommended that Cooperativa Nueva Esperanza Limitada apply the proposed methodology, which should be annexed to the credit regulations in the corresponding section, to consolidate and strengthen the credit risk mitigation processes of the cooperative, which will improve the administration and management of credit risk, reducing delinquency and increasing profitability.