Contabilidad y Auditoría

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    El control del riesgo crediticio y la rentabilidad de la Cooperativa de Ahorro y Crédito Unión Familiar de la parroquia Atahualpa, período 2014
    (2016-10) Moreno Tintín, Fermín Aurelio; DT - Altamirano Naranjo, Marco Oswaldo
    Project suggestibility has the purpose of responding to the problem identified is the poor recovery of Portfolio of the credit union FAMILY UNION OF ATAHUALPA PARISH, PERIOD 2014, caused by an ineffective control of credit risk giving effect one low profitability, failure of policies with a sum informal process results in a decrease in liquidity and no cost-benefit ratio. A serious tool research that is part of the need to strengthen the processes of training, education, culture and financial literacy massive and comprehensive way to empower users of financial products of the cooperative, the technical knowledge to present information more variables relevant to credit risk and profitability. The main contribution of the project is to improve their reports, indicators and procedures to deliver credit and the current operation does not minimize the amount of financial losses resulting from inability to pay of the members of the cooperative and allow a better profitability for its partners