Cartera de crédito vencida de la Cooperativa de Ahorro y Crédito Juan Pio de Mora Ltda. Ubicada en Caluma durante el periodo 2022 – 2023
| dc.contributor.advisor | Haz Cadena, Yomara Paola | |
| dc.contributor.author | Dicado Sisalema, Leonel Adrián | |
| dc.date.accessioned | 2024-03-19T02:06:24Z | |
| dc.date.available | 2024-03-19T02:06:24Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15716 | |
| dc.description | The present case study with the topic "Overdue credit portfolio of the cooperative savings and credit Juan Pio de Mora Ltda., located in Caluma during the period 2022-2023", aims to evaluate its weight within the entity through of the horizontal analysis of your financial information. In addition, the aim is to determine the liquidity index of the cooperative and highlight the importance of proper management of this portfolio, as well as the need to recover overdue loans to avoid an increase in members' indebtedness. During the research, the theoretical foundations related to the credit portfolio, financial products, economic indicators and horizontal analysis were reviewed. This information was essential to obtain the results of the study. Both qualitative and quantitative approaches were adopted, and the inductive-deductive method was applied along with interviews as research tools, which allowed us to see that the financial institution faces an increase in its credit portfolio due to inadequate management, especially in the monitoring of overdue portfolio. The results of the study showed that the cooperative faces difficulties in managing credit recovery, despite having established requirements to ensure compliance with obligations by members. | es_ES |
| dc.description | The present case study with the topic "Overdue credit portfolio of the cooperative savings and credit Juan Pio de Mora Ltda., located in Caluma during the period 2022-2023", aims to evaluate its weight within the entity through of the horizontal analysis of your financial information. In addition, the aim is to determine the liquidity index of the cooperative and highlight the importance of proper management of this portfolio, as well as the need to recover overdue loans to avoid an increase in members' indebtedness. During the research, the theoretical foundations related to the credit portfolio, financial products, economic indicators and horizontal analysis were reviewed. This information was essential to obtain the results of the study. Both qualitative and quantitative approaches were adopted, and the inductive-deductive method was applied along with interviews as research tools, which allowed us to see that the financial institution faces an increase in its credit portfolio due to inadequate management, especially in the monitoring of overdue portfolio. The results of the study showed that the cooperative faces difficulties in managing credit recovery, despite having established requirements to ensure compliance with obligations by members. | es_ES |
| dc.description.abstract | El presente estudio de caso con el tema “Cartera de crédito vencida de la Cooperativa de Ahorro y Crédito Juan Pio de Mora Ltda., ubicada en Caluma durante el periodo 2022– 2023”, tiene como objetivo evaluar el peso de dicha cuenta contable dentro de la entidad a través del análisis horizontal de su información financiera. Además, se pretende determinar el índice de liquidez de la cooperativa y destacar la importancia de una gestión adecuada de este rubro, así como la necesidad de recuperar los créditos vencidos para evitar un aumento en el endeudamiento de los socios. Durante la investigación, se revisaron los fundamentos teóricos relacionados con la cartera de crédito, productos financieros, los indicadores económicos y el análisis horizontal; esta información fue esencial para obtener los resultados del estudio. Se adoptaron enfoques tanto cualitativos como cuantitativos, y se aplicó el método inductivo-deductivo junto con entrevistas como herramientas de investigación, lo mismo que permitió ver que la institución financiera enfrenta un aumento en su cartera de crédito debido a una gestión inadecuada, especialmente en el seguimiento de la cartera vencida. Los resultados del estudio demostraron que la cooperativa enfrenta dificultades en el manejo de la recuperación de créditos, a pesar de contar con requisitos establecidos para asegurar el cumplimiento de las obligaciones por parte de los socios. | es_ES |
| dc.format.extent | 43 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Cartera de crédito vencida | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Políticas crediticias | es_ES |
| dc.title | Cartera de crédito vencida de la Cooperativa de Ahorro y Crédito Juan Pio de Mora Ltda. Ubicada en Caluma durante el periodo 2022 – 2023 | es_ES |
| dc.type | bachelorThesis | es_ES |
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