Análisis a la Gestión de cartera vencida en los periodos 2018 – 2019 en la cooperativa de Ahorro y Crédito de la pequeña empresa Gualaquiza agencia Macas

Abstract

Good business management allows all types of companies to optimize their resources, achieve short or long-term objectives, grow economically, and position themselves as a sustainable entity, and the cooperative sector is no exception. This study analyzes past-due portfolio management at the Gualaquiza Small Business Credit and Savings Cooperative. The importance of this research is to determine the policies of the entity applied to the management of its portfolio and the results of its applicability in the periods 2018-2019, seeking to determine through the analysis of its policies and financial aspects possible deficiencies, the results generated will constitute a contribution to the continuous improvement of its managers, as well as internal decision making for optimal recovery of its resources. The methodology applied is a literature review, documentary analysis, being of a qualitative-quantitative type. The information is collected through the entity itself, as well as from financial documents obtained through the Superintendence of Popular and Solidarity Economy. For its development, financial analysis will be established, as well as the application of ratios to determine the results of its management. At the end of the study, policies, and strategies to improve the entity's portfolio management will be issued.