Browsing by Author "Peralta León, Mauricio Alejandro"

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    El control interno y la toma de decisiones en la federación deportiva estudiantil de Bolívar.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-02) Peralta León, Mauricio Alejandro; DT - Mayorga Abril, César Medardo
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    La recaudación de crédito como factor determinante de la rentabilidad de la COAC Oscus Ltda
    (Universidad Técnica de Ambato. Facultad de Contabilidad de Auditoria. Maestria en Economía mención Banca y Finanzas, 2024-11) Peralta León, Mauricio Alejandro; DT - Torres Olmedo, Jeaneth Margarita
    This research aims to precisely establish the impact of credit collection on the profitability of COAC Oscus Ltda. in accordance with current regulations and legislation, the organization plays a crucial role in providing financial services to micro, small, and medium-sized enterprises. The profitability of cooperatives may vary due to different factors, and their assessments often differ from those of traditional financial institutions. The research methodology used to achieve the study's goals involved descriptive and explanatory analysis. This included applying measures of central tendency, building a multiple regression model, and using a decision tree. These methods helped to understand the nature of the data and to apply econometric tests for determining and predicting the profitability of the cooperative. In this way, the analysis indicates that the cooperative demonstrates positive profitability stemming from financing via controlled debt. Furthermore, the forecast suggests a negative outlook for profitability based on liabilities, with a projected reduction of 2 percent over 7 years. Finally, to avoid this harmful situation, it's important to focus on collecting payments while considering factors such as the number of days the payment is overdue, the type of credit, and especially the interest rates. Research has shown that higher interest rates and a greater number of overdue days have a larger impact on the effectiveness of the collection process.