dc.contributor.advisor | Lucio Fernández, Richard Edison | |
dc.contributor.author | Vera Arias, Wilmer Andrés | |
dc.date.accessioned | 2024-09-23T20:01:16Z | |
dc.date.available | 2024-09-23T20:01:16Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17279 | |
dc.description | The case study titled "Financial Impact of the Overdue Credit Portfolio in the Cooperative de Ahorro y Crédito San Antonio Ltda., Mata de Cacao Agency, in the period 2023" analyzes how credit delinquency has affected the cooperative's financial stability. The research is justified by the need to thoroughly evaluate the credit portfolio, given the significant increase in overdue loans and their implications for the institution's liquidity and profitability. The main objective is to examine the overdue credit portfolio using financial indicators, identify relevant information, and determine the effects on provisions for bad debts. The methodology employed combines qualitative and quantitative techniques, including interviews with the financial manager and analysis of the cooperative's financial documents. The results reveal that overdue loans represent a considerable portion of the total portfolio, with overdue microcredits being the most significant category. A coverage ratio of 1.63 has been determined, indicating that the cooperative has sufficient provisions to cover the value of its overdue portfolio. The conclusions highlight the need to improve credit evaluation and recovery policies to maintain financial stability and ensure the long-term sustainability of the cooperative. | es_ES |
dc.description | The case study titled "Financial Impact of the Overdue Credit Portfolio in the Cooperative de Ahorro y Crédito San Antonio Ltda., Mata de Cacao Agency, in the period 2023" analyzes how credit delinquency has affected the cooperative's financial stability. The research is justified by the need to thoroughly evaluate the credit portfolio, given the significant increase in overdue loans and their implications for the institution's liquidity and profitability. The main objective is to examine the overdue credit portfolio using financial indicators, identify relevant information, and determine the effects on provisions for bad debts. The methodology employed combines qualitative and quantitative techniques, including interviews with the financial manager and analysis of the cooperative's financial documents. The results reveal that overdue loans represent a considerable portion of the total portfolio, with overdue microcredits being the most significant category. A coverage ratio of 1.63 has been determined, indicating that the cooperative has sufficient provisions to cover the value of its overdue portfolio. The conclusions highlight the need to improve credit evaluation and recovery policies to maintain financial stability and ensure the long-term sustainability of the cooperative. | es_ES |
dc.description.abstract | El caso de estudio titulado "Impacto Financiero de la Cartera de Crédito Vencida en la Cooperativa de Ahorro y Crédito San Antonio Ltda., Agencia Mata de Cacao, en el periodo 2023" analiza cómo la morosidad de los créditos ha afectado la estabilidad financiera de la cooperativa. La investigación se justifica por la necesidad de evaluar exhaustivamente la cartera de crédito, dado el aumento significativo de la cartera vencida y sus implicaciones en la liquidez y rentabilidad de la institución. El objetivo principal es examinar la cartera de crédito vencida utilizando indicadores financieros, identificar la información relevante y determinar los efectos en las provisiones para créditos incobrables. La metodología empleada combina técnicas cualitativas y cuantitativas, incluyendo entrevistas con el gerente financiero y análisis de documentos financieros de la cooperativa. Los resultados revelan que la cartera vencida representa una parte considerable de la cartera total, con los microcréditos vencidos siendo la categoría más significativa. Se ha determinado un índice de cobertura de 1.63, indicando que la cooperativa tiene provisiones suficientes para cubrir el valor de su cartera vencida. Las conclusiones subrayan la necesidad de mejorar las políticas de evaluación crediticia y recuperación de créditos para mantener la estabilidad financiera y asegurar la sostenibilidad a largo plazo de la cooperativa. | es_ES |
dc.format.extent | 48 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 | Impacto | es_ES |
dc.subject | Financiero | es_ES |
dc.subject | Cartera Vencida | es_ES |
dc.subject | Morosidad | es_ES |
dc.subject | Liquidez | es_ES |
dc.subject.other | Contabilidad y Auditoría | es_ES |
dc.title | Impacto Financiero de la Cartera de Crédito Vencida en la Cooperativa San Antonio, Agencia Mata de Cacao, en el periodo 2023. | es_ES |
dc.type | bachelorThesis | es_ES |