Browsing by Author "Masaquiza Masaquiza, Susana Jerónima"

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    La cartera vencida y su incidencia en la rentabilidad de la COAC Mushuc Ñan Ltda. , en la parroquia Salasaca
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2017-10) Masaquiza Masaquiza, Susana Jerónima; DT - Medina Salcedo, Héctor Rafael
    The research work is carried out in relation to the overdue portfolio of the Mushuc Ñan Ltd. Savings and Credit Cooperative, and the results thereof. For the theoretical information was used various books and data that were consulted in the different government pages about the portfolio recovery process. However, this in turn showed a problem that is: the lack of collection policies and procedures specifically in the recovery of past due loans. This problem, leads, to an increase of the delinquency rates; since delinquent clients and past due loans are two phenomena that go hand in hand and directly affect the Savings and Credit cooperatives. The implementation of process models and at the same time have regulations and manuals of credits and collections in the cooperative is synonymous with compliance and useful for the staff of the institution for effective and efficient march. For this reason, the present investigation focuses on making a manual of adequate collection policies and procedures for the recovery of past due loans, according to the analysis carried out in this area within the Cooperative, in order to reduce the high rates of overdue portfolio and improve the profitability of the institution and meet the objectives set.