Riesgo crediticio y su incidencia en la morosidad en la Cooperativa de Ahorro y Crédito 26 de Septiembre Lázaro Condo del Cantón Chunchi, Provincia de Chimborazo, Periodo 2020

Abstract

Abstract: In this degree work, we analyzed the incidence of credit risk in the Cooperativa de Ahorro y Crédito 26 de septiembre Lázaro de Condo in Chunchi Chimborazo, during the year 2020, a diagnosis of the entity's situation was made by reviewing the balance sheets and databases, calculating financial indicators and analyzing information provided by employees. The methodological framework applied in the research consisted of a mixed approach, descriptive research and non-experimental design, allowing the collection of data from the two populations considered for the study: COAC officers and members with overdue credit operations as of December 2020. The results indicated that during 2020 the COAC showed growth in delinquency due to the negative effects of COVID-19; the provisions constituted by the entity partially complied with SEPS guidelines; and that the credit evaluation carried out on members through the 5C's showed the incidence of these factors in the delinquency of debtors.