Propuesta de gestión del riesgo de crédito en una cooperativa del segmento 2 de la ciudad de Cuenca

Abstract

This thesis approaches the problem of the increase in overdue loans in Ecuador's savings and credit cooperatives, focusing on an institution in Cuenca's segment 2. This segment has an average default rate of 7.37% according to 2025 data. The study proposes a comprehensive credit risk management model that combines quantitative and qualitative tools, aligned with the regulations of the Superintendency of the Popular and Solidarity Economy and the international standards of the Basel Committee. The diagnosis identifies weaknesses such as subjectivity in credit assessment, a focus on consumer loans, and a lack of monitoring of repayment capacity. The solution is structured around three pillars: regulatory analysis, evaluation of current practices, and the proposal of policies and procedures to optimize credit risk management, including indicators such as the percentage of repayment capacity analysis, loan approval rates, financial education, average recovery time, among others. The expected impacts are improved portfolio quality, a progressive reduction in default rate, and a strengthening of financial sustainability. The study highlights that proactive management, based on updated data and regulations, is key to protecting member resources and ensuring the viability of these institutions. Successful implementation will require institutional commitment to training, technological updating, and policy compliance, strengthening confidence in the cooperative system and its role in financial inclusion, especially in rural areas and excluded sectors from traditional banking.