EVALUAR LA GESTIÓN FINANCIERA EN LA REPERCUSIÓN DE LA CARTERA VENCIDA EN LA COOPERATIVA DE AHORRO Y CRÉDITO COMERCIO LTDA DURANTE EL PERIODO 2017

Abstract

The purpose of this work is to analyze the financial management of the "Cooperativa de Ahorro y Crédito Comercio Ltda." of the Portoviejo canton and its relationship with the collection system and the past due loan portfolio, making reference to the fact that Financial Management is vital importance for any institution and its importance lies in the control of all operations, in decision-making, in obtaining new sources of financing, in maintaining the effectiveness and operational efficiency, in the reliability of financial information and compliance with the applicable laws and regulations and in this way to be able to anticipate some type of eventuality, either negative to solve it with the least risk or damage to administrative processes. In this way, we will also analyze the impact that financial management has on the loan portfolio, which is a very important item in a financial institution and, in turn, analyze the collection system they have