Contabilidad y Auditoría

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Author: search.filters.author.Sarco Sánchez, Pamela VanessaSubject: search.filters.subject.COOPERATIVISMO

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    La evaluación del proceso crediticio y el riesgo de la cartera de crédito de las cooperativas de ahorro y crédito del segmento 1 de la provincia de Tungurahua cantón Ambato, controladas por la superintendencia de Economía Popular y Solidaria.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2016-01) Sarco Sánchez, Pamela Vanessa; DT - Cabay Cepeda, María Paulina
    Ecuador is one of the countries where development has taken the credit unions, this is because after the financial crisis of 2000 many of the institutions received savings customers lost confidence in banks. In recent years, lending activities have evolved is why day after day new cooperatives, all underpinned by expectations of attracting new financial products the attention of potential partners, among them are cooperative savings and credit, authorities that he is under the control of the Superintendency of Popular and Solidarity Economy, which are considered of paramount importance in the economy. The importance of this research is based on the fact the economic contribution they have made the Savings and Credit Cooperatives, the financial system in Ecuador hence the Canton Ambato Tungurahua Province, in different areas such as transport, consumption, including trade and promoting entrepreneurship thereby allowing the Canton Ambato present significant growth rates and economic development, such criteria are noted the importance that strengthening this sector for the local economy. As previously mentioned in this research has considered the evaluation of the credit process and risk analysis of the loan portfolio of the Cooperative Savings and Credit Segment 1 of the province of Tungurahua Ambato Canton, through a questionnaire that evaluates the credit process and a financial analysis.