Browsing by Author "Telenchana Tibán, Marco Vinicio"

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    La gestión financiera y la responsabilidad social de las cooperativas de ahorro y crédito, segmento 3, zonal 3
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Telenchana Tibán, Marco Vinicio; DT - Mayorga Abril, César Medardo
    The organizations of the popular and solidarity financial sector are those organizations that carry out financial activities, that is, operations and services that are made between suppliers, users and users, to facilitate the circulation of money and to make financial intermediation; Have among their purposes to preserve deposits and meet the financing requirements for the achievement of the country's development objectives. For this, it is important to analyze the effect of financial management on the Social Responsibility of all Savings and Credit Cooperatives. Specifically, to determine the factors that affect the inadequate financial management in the integral management of the institutions, in order to consolidate the financial - social system in a sustainable way. In this area, every organization places great emphasis on the application of financial methods for an effective financial management, that allows to know the economic financial situation of the company and that provides solid bases for the efficient decision making. Legally, entities of the national financial system, whose objective is financial intermediation, are governed by laws, regulations, resolutions and regulations, which regulate their activities. As mentioned in the article, 163.- Popular and solidary financial sector. In addition, the action taken by cooperatives in this segment in the fulfillment of social responsibility is minimal, and evidently the non-existence of social indicators, through the social balance, shows that the institution expresses the true doctrine of cooperativism. In the context of Sierra, Ortíz, and others (2014), they define financial management as "the systemic and systematic process that an organization performs daily in order to plan, organize, direct and control financial resources, in order to achieve The fulfillment of the organizational objectives of economic or social profitability, productivity. The proper use of financial, material, technological and human resources are essential to evaluate in terms of balance, efficiency, effectiveness and profitability.