El riesgo de crédito y su impacto en la rentabilidad de la cooperativa de ahorro y crédito Llanganates del cantón Píllaro provincia de Tungurahua

Abstract

This research paper presents the following variables: Credit Risk and its impact on the profitability of the Cooperative Credit Union Llanganates Ltd., the Píllaro Canton province of Tungurahua, which processes credit is assessed that the financial institution uses in credit analysis to its customers to reduce credit risk, presenting shortcomings in almost all administrative processes; in this sense, the credit risk is very high which affects several business areas. rates of return and horizontal and vertical analysis where it was known that there is a considerable decrease in revenue from 2014 till 2015 also applies well; that the accounts of group 14 are not analyzed, there is no portfolio diversification, accounts or obligations were paid with public without planning, possibly made decrease cash accounts as are cash - banks and funds available; This particular analysis established that the institution at the present time is experiencing an economic crisis.