Portfolio recovery methods to improve the non-performance rate Commerce Cooperative
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Abstract
In savings and credit cooperatives, maintaining adequate control over the delinquency rate is a key factor to ensure financial sustainability and sound decision-making. In this regard, the present research aimed to analyze the behavior of delinquency in the Cooperativa de Ahorro y Crédito Comercio, considering the impact that credit management has on overdue portfolio levels. The applied methodology was based on a mixed and qualitative approach, with a descriptive and exploratory scope, supported by both documentary review and the collection of primary data from the staff responsible for credit recovery, as well as from surveys conducted with cooperative members. The findings show that, despite the challenges of managing a large and diverse loan portfolio, the implementation of differentiated collection strategies and close monitoring of debtors help maintain delinquency levels within controllable margins.
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Kevin Oston Macay-Mendoza, Universidad Técnica de Manabi - Ecuador
https://orcid.org/0009-0004-3927-4532
Kevin Macay is an Ecuadorian professional with a degree in Mechanical Engineering from the Technical University of Manabí. He works at the Cooperativa de Ahorro y Crédito Comercio LTDA in Portoviejo, Manabí, Ecuador.
In addition to his experience in the financial sector, Macay Mendoza started a business registered as an individual in the disposable goods sales sector in Manabí. This company began operations on August 25, 2022, but is currently closed.
He has also participated in academic activities, such as preparing presentations on business topics, administration, economics, and portfolio recovery
Nancy Paola Carreño-Arteaga, Universidad Técnica de Manabí - Ecuador
https://orcid.org/0000-0002-2082-3819
Nancy Paola Carreño Arteaga holds a degree in Banking and Business Engineering from the Universidad Particular San Gregorio de Portoviejo, with a Diploma in Taxation and a Master's in Comprehensive Auditing from the Universidad Técnica Particular de Loja. She is a PhD student in Business Administration at UIIX.
She currently works full-time as a professor in the Accounting and Auditing program at the Universidad Técnica de Manabí, where she also served as Vice Dean of the program.
Her professional career combines university teaching, academic management, and tax and financial auditing, with more than 20 years of experience in public and academic institutions. She has participated as a speaker and instructor at national and international meetings and has completed numerous training courses in public oversight, taxation, public procurement, scientific writing, and artificial intelligence applied to education.
In her research field, she is the author of several publications. Her research interests focus on auditing, taxation, public management, higher education, and economic development. In 2025, he published the book "Learn to Prepare, Analyze, and Interpret Financial Statements: A Complete Guide for Future Accountants and Auditors.
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