Contabilidad y Auditoría

Browse

Now showing 1 - 1 of 1

Riesgo operativo en el refinanciamiento-reestructuración de créditos y la rentabilidad en la Cooperativa de Ahorro y Crédito Chibuleo, matriz Ambato 2015
(2016-11) Lascano Oñate, Gissela Vanessa; DT - Ortiz Viveros, Jesús
This research raises the issue "Operational risk in refinancing-loan restructuring and profitability in the credit union Chibuleo, 2015 Ambato Matrix", in view of shortcomings detected in the process of refinancing and restructuring credit, due to the lack of processes, causing labor malpractices that can affect the financial position of the entity. The development of the theoretical framework was performed with the bibliographic research which broadened concepts related to operational risk, refinancing and restructuring of loans, profitability, financial management and other arguments concerning the variables relating to operational risk on the refinancing-loan restructuring and cost effectiveness. Balance sheets and financial statements obtained in the credit union Chibuleo, profitability analysis was performed and by field observation record the presence of operational risks detected in the above process. It was detected that the credit union Chibuleo, presence of operational risk in human resources and in the process became.