Browsing by Author "Guevara Guevara, Jéssica Alexandra"

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    La gestión del microcrédito en la Cooperativa de Ahorro y Crédito KICHWAS de la ciudad de Ambato y su influencia en la recuperación de cartera del periodo 2012.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-07) Guevara Guevara, Jéssica Alexandra; DT - Vásconez Acuña, Lenyn Geovanny
    The present research has as its starting point the diagnostic management of microcredit in the union Kichwas credit Ambato that recovery time portfolio do not have a satisfactory recovery due to the lack of internal control and inefficiency at the time of policy implementation by staff . It is necessary to emphasize the objectives of the research as to optimize the recovery of portfolio credit union Kichwas, through microcredit management for which the design of a procedural manual placement is proposed credit and loan recovery techniques to be used as tools and avoid economic losses. The contribution generated research is important , the proposal includes several techniques including the establishment and clarification of various procedures related to credit that seeks to reduce the lack of recovery portfolio Kichwas union credit , we framed in solving the issues raised using it several internal controls and secretion functions according to the reality of the cooperative. We consider this work as the Faculty of Accounting and Auditing Technical University of Ambato accountants auditors , the same must be sufficiently trained to implement the various accounting skills are formed , and further to generate new contributions on topic at hand .