La gestión de crédito y cobranza y su incidencia en la rentabilidad financiera de la Cooperativa de Ahorro y Crédito Abdón Calderón Limitada en el año 2017.

Abstract

The present research work has the purpose of analyzing and diagnosing the credit and collection management of the Abdón Calderón Savings and Credit Cooperative to be able to know the fulfillment of its credit processes according to the manual and regulation of credit and collection policies and of it to be able to establish the incidence that it has in the financial profitability. To this consider that the procedures that are applied in the management of credits and collections must be evaluated periodically in order to be able to reverse the negative situations that appear in their financial statements through the analysis and it is important to apply modifications that allow the change and the obtaining of greater surpluses or financial profitability in Cooperativism. The application of financial indicators with the information and evidence provided by the Cooperative is a documentary source to know in depth the real situation of the cooperative in the period 2017 in relation to its credit portfolio that was maintained for said period and analyze the financial performance that was obtained in the development of its operations. Where the types of credit services granted by the institution and the relationship that members maintain with their payment obligations represent the fundamental basis of the problem immersed in this research work. Considering adverse and uncontrollable situations that lead to increase the item of credit portfolio and the risks that present difficulties in the development and sustainability of the cooperative