IMPACT OF CREDIT AND COLLECTION POLICIES ON THE SOLVENCY OF THE COOPERATIVA RIOBAMBA LTDA. FOR THE YEAR 2023, IN THE PROVINCE OF CHIMBORAZO

Abstract

Credit and collection policies are key to the financial stability of savings and credit institutions, as they have a direct affect on delinquency, liquidity, and profitability. Therefore, poor management in these areas may compromise the solvency and sustainability of organizations, particularly in the cooperative sector in Latin America, where these entities play a crucial role in financial inclusion. In this framework, this article develops a case study applied to the Cooperativa Riobamba Ltda. in Ecuador during 2023. A descriptive and correlational design with a mixed approach was used. The qualitative analysis was based on a questionnaire administered to credit and collections staff, while the quantitative component considered financial indicators such as profitability, delinquency, and solvency ratio. The results show deficiencies in risk analysis and monitoring of the overdue loan portfolio, which affects the institution's solvency. It is concluded that strengthening internal controls and adopting technological tools is essential to improve portfolio management and ensure cooperative financial sustainability.