Contabilidad y Auditoría
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Item La morosidad de la cartera de microcrédito y su incidencia en los ingresos financieros de la cooperativa de ahorro y crédito CACPECO CIA. LTDA(2016-05) Masapanta Mena, Mónica Jeanett; DT - Izquierdo García, Daniel ErielThis following research is executed in the "CACPECO SAVINGS AND CREDIT COOPERATIVE LTD" small company from Cotopaxi, located in Latacunga city , Its main business asset is the credit portfolio, in order to identify the main causes that generate the increase of delinquencies especially in microcredit, An analysis of various mechanisms was executed, among them geographical coverage, financial structure, portfolio maturity, accounting treatment on interest loan portfolio, rate application of certain provisions determined by Monetary Policy and Financial Board, classification of overdue portfolio, that does not accrue interest nor overdue, portfolio analysis in lawsuit, off portfolio, likewise, analysis of quantitative data by linear regression model application with statistical student´s-t, it allows to project and know the future of variables, analysis of financial indicators, conducting surveys, interviews to institution officials and analysis of endogenous and exogenous factors