The objective of this research is to observe if the CMAC Maynas had a correct management of credits and collections in the period 2015-2019. The management of credits and collections of a microfinance institution involves making informed decisions about the level of risk to be tolerated and what to do to mitigate the accepted risk. The research is of a Quantitative type, Descriptive level and Non-experimental design. Therefore, once the information regarding all the operations for the 2015-2019 period of the CMAC Maynas and the aggregate of the eleven CMACs represented by the FEPCMAC has been collected, and then of obtaining, analysis and discussion of the results, it is concluded that during the five years analyzed the ROS of the CMAC Maynas (average 8.75%) has been lower than the average obtained by the CMACs represented by the FEPCMAC (average 15.23%). In addition, it was observed tha...