El riesgo de crédito y la liquidez de la empresa Automotores Cumandá

Abstract

Once data analysis and field research, as well as identifying and arguments made to the problem; the parameters used by the company in the analysis Automotive Cumandá credit to its customers, to minimize credit risk and this is clearly no revised, the parameters are not well defined, there are no policies for granting and / or evaluation of the client, and a significant increase in the loan portfolio exceeding 50% of total assets is evident. Similarly, when analyzing liquidity ratios Cumandá Motor Company to assist in decision-making; it was found that these are apparently positive, as the current liquidity indicator, shows that for every dollar in current short-term liabilities have $ 1.77 in current assets to cover short-term debts, but the acid test evidence It is $ 1.36 to cover these debts. The real problem is that you have to recover a portfolio that exceeds 50% of total assets exist which shows that lack of working capital, liquidity or working capital. For I found a system of credit analysis and planning for the development of credit policies, to improve the liquidity of the company Automotive Cumandá developed; The aim is to have better control of the account customers, as the indicator is high, generating conflicts in the company; as to repay debts is necessary to charge the entire customer base, indicating that there is a credit planning parameters and hence it is high.