IMPACT OF THE CREDIT PORTFOLIO ON THE FINANCIAL STATEMENTS IN ALMACENES ALFA, PERIOD 2022

Abstract

DOI: https://doi.org/10.46296/yc.v9i16.0571

This article addresses the impact of the credit portfolio on Almacenes Alfa's financial statements during the period 2022. The company, dedicated to the sale of white goods and technology, has experienced how the accumulation of unrecovered loans affects its income and financial stability. The objective of the study is to evaluate the impact of delinquency on the financial statements and analyze the strategies implemented to mitigate this problem. A mixed methodology was used, combining quantitative and qualitative data. Interviews and surveys were conducted to obtain a comprehensive view of the company's financial challenges, complemented by statistical analysis of the accounting and financial data. The results indicate that the high delinquency rate has significantly impacted Almacenes Alfa's income and financial stability. The accounting adjustments required to offset unrecovered loans have negatively affected the financial statements, showing a direct relationship between credit portfolio management and the company's economic viability. The study provides a clear understanding of how the overdue credit portfolio affects Almacenes Alfa's economic stability. Identifies the causes of bad debts and suggests that more efficient management of the credit portfolio is crucial to improving the financial health of the company. This understanding will allow management to consider effective strategies to mitigate the associated risks.

Keywords: Credit portfolio, financial management, economic stability, bad debts.