Contabilidad y Auditoría

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Author: search.filters.author.Azogue Azogue, Wilson SerafinSubject: search.filters.subject.RIESGOS FINANCIEROS

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    El análisis de riesgo crediticio y su incidencia en la rentabilidad del segmento de microcrédito en la Cooperativa de Ahorro y Crédito CREDIL Ltda., de la ciudad de Salcedo, año 2013.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-10) Azogue Azogue, Wilson Serafin; DT - Daniel Eriel, Izquierdo García
    This research entitled “El Análisis de Riesgo Crediticio y su incidencia en la Rentabilidad del segmento de Microcrédito en la Cooperativa de Ahorro y Crédito Credil Ltda., de la ciudad de Salcedo, año 2013”, the study determined that the main problem you have at the present time is the poor credit process, which leads to a high default rate, meaning default to delayed payment under the credit agreement. Considering that the main activity is the provision of credit, it has been determined that there is inadequate lending process, which increases the number of nonperforming loans significantly affecting the level of profitability. Thus the structure of a Financial Management Model focused on the control of the credit granting, aimed at decreasing delinquency by restructuring processes, establishing appropriate policies and procedures for granting and loan recovery to help improve the level necessary profitability. For the evaluation of the research problem, it was made by a financial analysis of the institution, using techniques such as the survey; which are the instruments for data collection. To test the hypothesis, the t test is used - student for the correlation coefficient to be the most suitable for this case study.