El proceso de calificación crediticia y su influencia en la tasa de morosidad de la Cooperativa Oscus Cía. Ltda. de la ciudad de Ambato

Abstract

The investigative project has the primary purpose of responding to the problem detected which is "the unproductive portfolio which does not generate financial income causes alterations in the budget of the Oscus Cooperative Ltda of Ambato city," because the unprofitable portfolio holds that the institution should make emerging decisions that deviate from the financial planning of the cooperative; such unproductive portfolio records a default rate that stays within the limits but above their peers, which leads to constant changes in the budget in order to find a solution for the problems that brings the rate of defaults registered monthly in the cooperative. The main contribution of this investigation, is helping to determine insofar as it affects the process of rating in the default rate in order to take appropriate action depending of the level of impact. A proper and responsible credit process that respects the credit policies and take each process fully before the granting of a loan. It will help to reduce the default rate that would lead to cessation of modifications in the budget and financial planning is fully accomplish.