Análisis de las cuentas por cobrar en las cooperativas de ahorro y crédito del segmento 4, en Quito durante periodo 2024- 2025.

Abstract

This study addresses the management of accounts receivable portfolios in Savings and Credit Cooperatives belonging to Segment 4 located in Quito during the 2024–2025 period, with the aim of determining their impact on liquidity, profitability, and the financial stability of these institutions. The study adopted a mixed-methods approach, combining surveys administered to credit and collections staff, analysis of internal documentation, and the use of descriptive statistics. The results indicate that the increase in delinquency is mainly driven by internal management weaknesses, such as insufficiently rigorous credit policies, deficiencies in assessing applicants’ repayment capacity, irregular monitoring of the active loan portfolio, and inconsistent or inadequate staff training. These factors are compounded by adverse external economic conditions that reduce members’ repayment capacity and increase overall credit risk. The analysis concludes that the absence of systematic procedures and effective preventive mechanisms in the management of accounts receivable leads to a reduction in available liquid resources, thereby compromising the financial sustainability of the cooperatives. Consequently, several practical recommendations are proposed, including strengthening and updating credit granting criteria, professionalizing credit and collections management, optimizing and simplifying control and recovery processes, and incorporating technological tools that facilitate continuous monitoring and improve efficiency in collections management.