Reestructuración y planeación estratégicade de la cooperativa de ahorro y crédito Khipu Castug del cantón Colta, provincia de Chimborazo.

Abstract

The present investigation was carried out in order to analyze the effect of the restructuring and strategic planning in the Khipu Castug Alto Savings and Credit Cooperative of the canton Colta, Chimborazo province, in order to evaluate the need that exists within said organization to improve the processes related to the granting of loans and the management of the client portfolio due to the high rates of delinquency recorded by the entity. Currently, the cooperative records high values of loss due to mismanagement of its administrative processes, especially directed towards the management of the credits that have been granted to customers. This has generated a strong problem of illiquidity in the entity, which cannot supply its monthly fixed costs, generating delays and bad relationships with the suppliers of the entity, damaging not only the cooperative's finances but also its prestige and reliability. Thanks to the information provided through the surveys and interviews focused on the workers and experts of the sector, it was determined that there are no processes or responsible assigned to control the requirements requested by the cooperative to assign credits, as well as a low level in the collection management, which generates a high rate of uncollectible accounts. That is why they propose credit and collection processes and policies, which, with an investment of $ 2,700 dollars, will generate considerable savings.