Diseño e implementación de un plan de mejoramiento a los procesos contables y financieros del departamento de cartera en la Cooperativa Multiactiva Coasistir y la Cooperativa de Aportes y Créditos Coompartir.

Abstract

With the aim of improving the productivity of the Cooperativa Multiactiva Coasistir and the Cooperativa de Aportes y Créditos Coomcursos, a diagnosis of the accounting and financial processes was started, highlighting that, despite more than 8 years of experience and experience, the processes The entities' operating policies and policies have shortcomings in the management of their clients, presenting overdue portfolios with more than 50% of their clients in arrears of more than 90 days. Subsequently, the information collected in the visits and interviews was analyzed, prioritizing critical points to improve efficiency. Finally, a plan will be developed consisting of a scoring system, the collection methodology, Ability to pay, the reorganization of financial functions and processes, along with policies. The results reflect a recovery of the overdue portfolio of the two entities, the Cooperativa Multiactiva Coasistir of 5.6% and the Cooperativa De Aportes y Crédito of 4.83%, allowing to improve the performance and productivity of the organization.