Proposal of model for management of incidental costs in the concession of loan: the case of credit cooperatives and the factor risk

Abstract

The costs management takes relevant role due to instigated competition in Brazilian Financial System, detaching on the line of work that credit cooperatives take place. This study allows to create a model proposition to measure additional costs in the giving a personal loan, aiming to prevent permanent losses, effective or potential to the financial processes in credit cooperatives. In order to achieve this, an exploratory-descriptive study was made, with qualitative approach of data, set by a case study in a credit cooperative with strong traces of control practice when setting personal loans to their partners. As a result, a measuring proposition of provision additional costs was presented, considering extra-accountant control, as alternative of an improvement in the costs management existent on evaluation phases and setting personal loan.