Evaluación financiera de la cartera de crédito y morosidad de la Cooperativa de Ahorro y Crédito Cotocollao Ltda. (Periodo 2019 2021).

Abstract

The financial sector is characterized by being versatile and dynamic because the administrative, commercial, operational and strategic activities of the company are related to finance and are responsible for the effective management of funds. This, in turn, analyzes the behavior of savings and credit institutions, whose main task is to contribute to the growth of the population and entrepreneurs so that they can cover their needs through credit, which is important for the financial sector. Therefore, it is necessary to develop the present investigation, whose purpose was to determine the financial situation of the credit portfolio in order to increase the deposit rate of the Cooperative of Savings and Credit Cotocollao. The research was developed using an experimental design, by sections based on a quantitative approach, a statistical study of the information of the financial statements and the results obtained. Similarly, it is descriptive and explanatory because the phenomena related to independent variables (Financial management of credit portfolio) and dependent (Portfolio delinquency) are studied and analyzed. As a population, people working in the Credit and Collection departments were considered, in addition to the head of the agency, the sample represented 100% of the population. A questionnaire of twelve questions was used as a data collection instrument, which was validated by experts, resulting in 83% validity, proving through the Cronbatch Alpha, a reliability of 0.65% being greater than 0.50%, being reliable. In conclusion, it is clear that financial management affects the level of delinquency of the cooperative, and also the delinquency status of the portfolio is different from 7% to 13% from 2019 to 2021, and that there is a turnover of collection of 95 days.