Contabilidad y Auditoría

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    El scoring en la calificación de operaciones activas de microcrédito en la Cooperativa de Ahorro y Crédito Ambato Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-03) Naula Aucanshala, Silvia Noemy; DT - Flores San Martin, Emanuel Augusto
    The present investigation has to purpose design a scoring system to the qualification of the active microcredit operations to improve the process of analysis and granting of operations in the Cooperativa de Ahorro y Crédito Ambato Ltda., decreasing the credit risk. Accordingly, the currently situation of the credit portfolio is known, the procrastination in the financial institution was analyzed and it is proposed to develop a tool for credit scoring, with the purpose of manage the process of granting active operations and reduce credit risk has made a question close survey regarding if the entity has with a credit analysis system, directed to credit staff, it was applied to 10 people in which the information collected. Was verified through the T student. The investigation concludes, that the financial system is feasible and necessary, it is so in this case analysis has presented the design of the scoring in a software which is designed in web platform that can be used through in a web browser for development in visual studio program in punto net language was used, that allows to analyze in detail individually and to know clearly the risk that would entail granting a credit.
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    La Ley Orgánica de Economía Popular y Solidaria y la Cartera de Crédito en la Cooperativa de Ahorro y Crédito “Financredit Ltda.” de la ciudad de Ambato”
    (2016-03) López Beltrán, Walter Vinicio; DT - Valle Álvarez, Alexandra Tatiana
    The 45% of companies have the problem of nonperforming loans, being mostly second micro and small and medium term businesses. Although this problem also occurs in large organizations, the effect on microenterprise is greater because not have the financial backing to solve in the short-term illiquidity. Obviously, the problem of nonperforming loans primarily arises when a company provides credit to its customers without adequate analysis of their credit policies and / or lack of control and surveillance of the portfolio. However, there is also an independent risk to the ability of the Company to fix their credit and collection policies represented by circumstantial and particular conditions that result in customer credit maturity. Despite the risk that the lending represents in terms of costs, a necessary policy supports and encourages sales and business development achieved in the medium and long-term customer. Here, the target C.C.V. It is to recover the debt of these accounts receivable and maintain or increase customer sales that are reflected in the profitability of the organization and be able to identify and control the percentage of customers who may represent a cost for insolvency. However, the establishment of credit policies based on a preliminary analysis is carried out in most cases, in large organizations, while the micro and small enterprises is almost nonexistent. Hardly the entrepreneur determines the cash flows they must incur to grant credit, does not calculate the costs of credit management does not analyze the opportunity costs arising from lost sales to deny credit, does not consider the effect of Revenue from the possibility of charging a higher price; ignores the probability of default by customers, among others. It is in this context that an excessive nonperforming loans generated significant financial problem for the organization is generated.