La gestión del riesgo de crédito y su incidencia en los resultados financieros de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda. del cantón Ambato

Abstract

Cooperative of Saving and Credit Kullki Wasi Ltda., is a financial institution that provides financial services to the marginal rural and urban population, and is present in the central part of the country, in order to contribute to the reduction of poverty, migration and to improve the living conditions of the population. Cooperative of Saving and Credit Ltda. Wasi Kullki, from 2011 it is controlled by the Superintendence of Popular economy and solidarity, to the demand for new credit products to the needs of customers, the cooperative gives amounts high enabling the partner to grow from the hand of the institution. To develop the present research was to determine the incidence of the risk management of credit in the financial results, to reduce the nonperforming loans so it was necessary to work with the financial statements to determine, also considered a field investigation with actors that interact in the Cooperative of Saving and Credit Kullki Wasi Ltda., since it was necessary to know the real situation of the incidence of the risk management in the financial results. Also resorted to the bibliographical research - documentary, in order to compare and to deepen and to infer different approaches and criteria of different authors on the subject of research. Credit risk policy manual is used as a contingency plan to control the nonperforming loans and at the same time the process and application in the granting of credit, to potentialize the institutional growth.