Abstract

SILVA ALVAREZ, Nancy; PENA SUAREZ, Dailin; NAVAS ESPIN, Galo  and  TABARES BURBANO, Ivonne. Method to determine economic insolvency in the declared debtors and its use in support of teaching. Conrado [online]. 2021, vol.17, n.83, pp. 109-114.  Epub Dec 10, 2021. ISSN 1990-8644.

The analysis that includes the repercussions of insolvency on debtors due to the lack of compliance with their obligations represents an activity that is carried out daily by public officials. Estimating the possibility of reversing insolvency would provide officials with a tool to support decision-making. However, the analysis carried out lacked tools to facilitate decision-making. This research proposes a solution to the problem raised from the development of a method to determine the economic insolvency of debtors declared in default. The proposed method bases its operation by means of a fuzzy multi-expert multicriteria approach to represent the uncertainty. The application of the proposed method is carried out as a case study on a group of alternatives in the Pastaza Canton. The method was used as a teaching aid for a more comprehensive analysis of the solvency criteria for decision making.

Keywords : Debtors; default; insolvency; multicriteria method.

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