Importance of overdue loan recovery in private educational institutions
DOI:
https://doi.org/10.56294/digi2024126Keywords:
Non-performing Loans, Collection Management, Delinquency, Liquidity, Financial EducationAbstract
Introduction: non-performing loans (NPLs) constitute one of the main financial challenges facing private educational institutions, directly impacting their liquidity, sustainability, and operational capacity.
Objective: to characterize aspects related to NPLs in private educational institutions.
Method: a review of the available literature was conducted in databases such as SciELO, Scopus, and ClinicalKey, from which a total of 15 related articles were consulted. Empirical methods such as logical history and analysis and synthesis were used.
Results: this phenomenon is influenced by macroeconomic factors, such as economic crises, inflation, or unemployment, and by internal variables related to debt collection management, parents' financial education, and the effectiveness of institutional policies. The importance of strengthening families' financial literacy, improving accounting and collection systems, and promoting the use of digital technologies to optimize the recovery of debts is highlighted.
Conclusions: non-performing loan management should be conceived as a comprehensive process, aligned with educational social responsibility and institutional values.
References
1. Charry Murcia M, Enciso Montealegre S. Análisis del comportamiento de la cartera del impuesto de vehículo automotor durante las vigencias 2016-2020 del Departamento del Tolima y diseño de estrategias para. Corporación Universitaria Minuto De Dios, Bogotá D. C. Repositorio UnMinuto 2021. https://repository.uniminuto.edu/handle/10656/14101.
2. Periche-Delgado G, Ramos-Farroñán E, Chamoli-Falcón A. La morosidad ante un confinamiento del Covid-19 en la Caja Rural de Ahorro y Crédito Raíz, Perú. Investigación Valdizana 2020. https://doi.org/10.33554/riv.14.4.801. DOI: https://doi.org/10.33554/riv.14.4.801
3. Llontop M, Morales R, Vidaurre W. Índice de Morosidad en el Centro Educativo Particular Parroquial Augusta López Arenas, Ferreñafe 2019. Universidad Señor de Sipán, Pimentel, Perú. Repositorio USS 2021. https://repositorio.uss.edu.pe/bitstream/handle/20.500.12802/8020/Llontop%20D%C3% ADaz%20Mar%C3%ADa%20&%20Morales%20Carbonel%20Rosemery.pdf?sequence=.
4. Devincenzi A. Cierra un colegio privado de Avellaneda y alertan que hay 200 en riesgo en el país. Cronista 2023. https://www.cronista.com/negocios/cierra-un-colegio-privado-de-avellaneda-y-alertan- que-hay-otros-29-bajo-riesgo-en-pba/.
5. Mogollón Gómez J. Gestión de Cobranza y su impacto en la Gerencia Financiera de la empresa PP S.A: Periodo 2014-2016. Puriq 2021;3:151-64. https://doi.org/10.37073/puriq.3.1.121. DOI: https://doi.org/10.37073/puriq.3.1.121
6. Acuña V, Chavarry P. Estrategia de Gestión en Cobranza para Reducir el Índice de Morosidad de los Padres de Familia de la Institución Educativa Privada Algarrobos de Chiclayo 2019. Repositorio USS 2020. https://repositorio.uss.edu.pe/bitstream/handle/20.500.12802/7445/Acu%c3%b1a%20Va llejos%20Victoriano.pdf?sequence=1&isAllowed=y.
7. Acevedo Y, Fajardo J, Bravo F. Incidencia de la morosidad en los aportes por conceptos de pago de pensiones en la calidad del servicio en la institución educativa privada el Liceo Pestalozzi. Repositorio UNAD 2021. https://repository.unad.edu.co/handle/10596/42354?locale-attribute=es.
8. Jaramillo Hanna L, Pazmiño Enríquez JE. ADMINISTRACIÒN DE LA COBRANZA Y SU IMPACTO EN LA CARTERA DE CRÉDITO: UN ENFOQUE A LAS INSTITUCIONES BANCARIAS PRIVADAS ECUATORIANAS. CE 2021:66-75. https://doi.org/10.51896/contrieconomia/RUDH3842. DOI: https://doi.org/10.51896/contrieconomia/RUDH3842
9. Quinto Durán WJ, Mindiolaza Almeida LJ, Miranda Cansing SJ, Rosero Chávez WF. Problems of the collection activities for pensions and tuition fees in educational institution. uct 2022;26:69-77. https://doi.org/10.47460/uct.v26i115.618. DOI: https://doi.org/10.47460/uct.v26i115.618
10. Parra J. La Cartera Vencida y el Impacto en el Flujo de Liquidez en la Unidad Educativa Indoamérica. Repositorio UTA 2016. https://repositorio.uta.edu.ec/handle/123456789/21758.
11. Castillo G. Créditos y Cobranzas: Enfoque Profesional. Buenos Aires: Tercero en Discordia. Books 2021. https://books.google.es/books?hl=es&lr=&id=a3wcEAAAQBAJ&oi=fnd&pg=PT22&dq=g esti%C3%B3n+de+cobranzas+libro&ots=550G3i6ApM&sig=TVOonfNncw59atLnQKjOO Uc0GAE#v=onepage&q&f=false.
12. Asamblea Constituyente de Ecuador 2008. https://www.defensa.gob.ec/wp- content/uploads/downloads/2021/02/Constitucion-de-la-Republica-del- Ecuador_act_ene-2021.pdf.
13. Saturné B. Llamados a liderar en momentos tumultuosos. Revista Educación AdventIsta 2019. https://www.journalofadventisteducation.org/es/2019.81.1.1.
14. Ríos M. Plan de gestión de recuperación de cartera vencida de la escuela básica particular “Ángel Calderón Luces”. Revista Observatorio de la Economía Latinoamericana 2019. https://www.eumed.net/rev/oel/2019/03/recuperacion- cartera-vencida.html.
15. Romero R, Torres W, Vásquez C. Propuesta de Gestión de Cobranza Sistematizada Para el Control de la Morosidad en Instituciones de Educación Básica. Universidad Peruana Unión, Lima. Repositorio UPEU 2021. https://repositorio.upeu.edu.pe/server/api/core/bitstreams/080458e3-77cf-4a26-98da- 7bd155233d65/content.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Carlos Antonio Gordillo Betancourt, Ruth Noemí Iza Guamán, Franz Misael Ríos Jiménez, Jenrry Fredy Chávez-Arizala (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
The article is distributed under the Creative Commons Attribution 4.0 License. Unless otherwise stated, associated published material is distributed under the same licence.
