Los procesos de concesión crediticia y la rentabilidad de la Cooperativa de Ahorro y Crédito La Merced en la ciudad de Ambato

Abstract

The main purpose of the investigative work is to determine the impact of the credit granting processes on the profitability of the La Merced Savings and Credit Cooperative, in order to provide alternative solutions if necessary and thus improve the financial situation of the same. The credit granting processes were analyzed based on the financial statements, through a comparative analysis; the profitability was analyzed by applying the financial ratios corresponding to the profitability, based on the financial statements of the first half of 2016.To test the hypothesis, the Student's t method was used, which allowed us to conclude that the credit granting processes have an impact on the profitability of the La Merced Savings and Credit Cooperative. In addition, in order to solve the problem, the appropriate procedure for the concession is proposed Credit and strategies to improve the financial situation of the cooperative. The main contribution of the present work is to promote the growth of the cooperative, through an adequate credit granting process, which helps to improve the financial situation of the cooperative, obtaining reasonable results.