Estudio de la gestión de riesgos en la cartera de créditos, influencia en la liquidez y propuesta de mejoramiento en la Cooperativa “Coopac Austro Ltda”. Periodo Oct 2012 – Oct 2013

Abstract

The current investigation is about the study of the credit portfolio risk management, cash flow influence, and a proposal of improvement for the Credit Union “Coopac Austro” Ltd. The main objective of the project is to know the risk management is developed over the period of credit and what are its final effects. To develop this project, it was necessary to do an analysis of Financial Statements in order to have a global vision of the Credit Union situation, consequently and through the use and application of financial indicators to determine in a broad way the structure and quality of the credit portfolio. Whit the results of this study, it will be possible to establish the weaknesses and shortcomings existing in the risk management that has been being implemented; in that way, it permits us to build up an effective proposal that eases linings, methods, and tools that help optimizing the degree of efficacy in the management of credit risk, and looking for a decrease in late payments because of the current management of the institution, therefore, improve the portfolio late payment recovery.