Multi-Criteria Credit Risk Prioritization in Cooperative SMEs Using AHP-TOPSIS: A Reproducible Pilot with Pseudonymized Data

Authors

• Ramiro Javier Castillo Herrera, Universidad Bolivariana del Ecuador (UBE), Guayaquil, Ecuador
• Dayron Rumbaut Rangel, Universidad Bolivariana del Ecuador (UBE), Guayaquil, Ecuador

Abstract

Credit risk assessment in small and medium-sized enterprises (SMEs) within savings and credit cooperatives presents persistent challenges due to incomplete, heterogeneous, and dispersed information. This paper reports and audits a pilot AHP-TOPSIS multi-criteria model for relative credit risk prioritization using a pseudonymized pilot dataset of seven SMEs (n=7) with active loans, implemented as a fully Excel-reproducible framework without proprietary software. AHP pairwise comparisons yield validated criterion weights (CR=0.0440 < 0.10). Results demonstrate the model's interpretability, traceability, and operational applicability for credit portfolio management in resource-constrained cooperative financial environments.

Recommended Citation

Castillo Herrera, Ramiro Javier and Dayron Rumbaut Rangel. "Multi-Criteria Credit Risk Prioritization in Cooperative SMEs Using AHP-TOPSIS: A Reproducible Pilot with Pseudonymized Data." Neutrosophic Sets and Systems 101, 1 (2026). https://digitalrepository.unm.edu/nss_journal/vol101/iss1/18