ANÁLISIS DE LA CONCESIÓN Y RECUPERACIÓN DE CRÉDITO Y SU INCIDENCIA EN LA SITUACIÓN FINANCIERA DE LA COOPERATIVA DE AHORRO Y CRÉDITO DE LOS PROFESORES, EMPLEADOS Y TRABAJADORES DE LA UNIVERSIDAD TÉCNICA DE MANABÍ. PERÍODO 2017-2018

Abstract

The COAC of the UTM is a closed entity, which in some way gives certain advantages in the development of the granting of credit to its members, because the link it has with the aforementioned higher education center, allows it to make preliminary An analysis of the ability to pay through the payment roles, in addition to that, in addition, information from the credit bureaus is used to make a better decision regarding the granting or not of the credit, a condition that has allowed it to have a adequate liquidity (approximately 20% for 2017). However, the main results of this titling work reveal limitations regarding the low growth of its loan portfolio, which determines certain limits on the amounts delivered, which is derived from the little increase in the number of partners (condition focused on its closed condition), and therefore of the catchments. The aforementioned is also complemented by the poor satisfaction of its partners, regarding the conditions of supply of credit products and services, which is due to the non-use of segmentation as an instance of its credit administration. On the other hand, the recovery of the funds from the COAC of the UTM, has as main ally the discount of the installments of the credits through role of payments, which also implies, to the little use of other mechanisms of collections for Recover borrowed monetary resources. This last aspect has allowed the entity in question to have low delinquency levels (1.34% for 2017), but nevertheless, profitability is not in adequate terms (1.5% for 2017); This condition is the last one that finds correspondence between this reality (also evidenced in a diagnosis) with what is exposed by the current literature in relation to the subject, since a real influence of the processes of granting and recovering credit on financial efficiency indicators such as the late payment and profitability. Based on all of the above, the main conclusions are that the lack of monetary resources becomes a clear limitation to improve levels of financial efficiency in terms of profitability indicators and credit portfolio growth; In addition, it does not comply with complete processes and recommended by the current literature, regarding the granting and recovery of credit. Regarding the research design, methods such as statistical, field and synthetic were used. For the first of those mentioned, based on priority information issued by the Superintendence of Banks and Insurance of Ecuador as well as the entity itself subject to this investigation, more than anything related to the financial efficiency of it. The field information made it possible to know the reality for granting and credit recovery processes for the COAC of the UTM, which led to the use of primary collection techniques such as the survey of the partners and interview with the manager of the entity, Finally, the synthetic method was essential to analyze and demonstrate the most relevant conditions about the literature around the subject of this degree work