Contabilidad y Auditoría

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Author: search.filters.author.Argotti Naranjo, Pablo DavidSubject: search.filters.subject.COOPERATIVA DE AHORRO Y CRÉDITO

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    Los procedimientos de gestión en el control de cartera vencida y la liquidez de la Cooperativa de Ahorro y Crédito Credimas
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-03) Argotti Naranjo, Pablo David; DT - Álvarez Freire, Alejandro Dostoiewski
    Credimas is a savings and credit cooperative located in the city of Ambato, which was established in 1985. The cooperative is focused on offering its financial services to the central area of the country and is classified in segment four within financial institutions. During the process of carrying out its economic activities the cooperative has experienced risk factors that have led to liquidity problems, with the portfolio recovery process being decisive, which is why its financial returns have been compromised and have impeded the growth of the institution. The cooperative needs to establish well-structured policies and procedures that allow the correct management of credit issuance and subsequent portfolio recovery to improve its economic and liquidity indices, weighting the achievement of goals and targets for economic and financial growth.