Propuesta metodológica para la mitigación del riesgo crediticio y niveles de morosidad en el sector educativo del cantón Salinas.

Abstract

Private educational units constitute one of the main areas in the Ecuadorian educational system. Which work through a credit education which is earned at the end of the students' month of study. This way of operating has caused, together with the pandemic and its ravages, the levels of late payment to increase in the educational sector, causing non-payment of pensions, which has an impact on the sustainability and financial profitability of the industry. The general objective is to propose a methodology for mitigating credit risk and delinquency levels in the educational sector of the canton of Salinas. For this reason, through this research, qualitative information obtained through interviews with the rectors in charge of this work has been collected. In this way, it has been determined that the causes of the problem stem from non-payment by parents, in addition to a lack of strategies and policies that support the collection of pensions as well as tax regulations that caused a greater challenge in the collection, in response to these findings, the research proposal in this work provides a tool based on policies and procedures that contribute to improving the financial management initially evaluated. These policies and procedures were developed and specifically oriented to address the area on which the problem has the greatest impact, that is, the updating and implementation of efficient financial management and accounting policies.