Contabilidad y Auditoría

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Procesos de crédito y cartera vencida de la Cooperativa de Ahorro Crédito Ambato Ltda. agencia Cevallos
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-05) Gavilanes Toapanta, Martha Rebeca; DT - Sánchez Sánchez, Rubén Mauricio
Cooperative of Saving and Credit Ambato was born in the community of San Alfonso Chibuleo by an organizational, social, economic process. In 2004 they expanded its services to the canton Cevallos, in order to contribute to poverty reduction and improving the living conditions of the population by granting credit. To develop this research was to determine the incidence of credit processes and nonperforming loans, plus a field research with the actors interacting in Ambato Cooperative Ltda considered. Agency Cevallos., As it was necessary to know the real situation A literature search was also used - documentary, in order to compare and deepen and deducting different approaches and criteria of different authors on the research topic. Strategic plan to prevent and recover the portfolio is used as a contingency plan to control NPLs and also the proper application process and in the granting of credit, to potentiate the institutional growth.