Modelo para el otorgamiento, seguimiento y control de crédito de los clientes

Abstract

The following work has the purpose of proposing a model for the granting, monitoring and control of Clients' credit quotas based on the information of the financial statements such as the Balance Sheet and the financial statement of Loss and Gain of the clients object of study of the years 2015, 2016, 2017 and 2018, the following indicators will be analyzed; Working Capital/Total Assets, Retained Earnings/Total Assets, Operating Profit/Total Assets, Total Equity/Total Liabilities, Net Sales/Total Assets, these indicators are fundamental to be able to apply the Altman Z Score model. This is a simple analysis technique that indicates the probability of bankruptcy that customers may have, for this purpose, ten medium-sized customers of the company will be taken as a sample and will indicate how viable it will be to grant and / or monitor credit quotas. The sector and some qualitative variables can improve or impair the rating and these are not taken into account in the company. Also for times of recession or economic expansion it is important to give more weight to the results of the last year.