Browsing by Author "Tubón Quinfia, Sandra Margoth"

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    El gobierno corporativo y la rentabilidad de las ooperativas del segmento 2 de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2018-01) Tubón Quinfia, Sandra Margoth; DT - Mayorga Abril, César Medardo
    The present work develops a study of corporate governance and the profitability of the cooperatives of segment 2 of the province of Tungurahua; identifying that the institutional structure in which they perform considers it of vital importance and that it is in accordance with the current reality; Therefore, it is determined that the management of corporate governance is at acceptable levels, although there are aspects that should be improved, considering that for decision-making, personnel who are immersed in the management of the proper functioning of the company are included. cooperative this as a result of which they were routed starting from the socialization with the entities involved within the Corporate Government. It is worth mentioning that the level of experience and professionalism should prevail as fundamental aspects for an adequate management and making the right decisions for the benefit of the organization. This is because the financial intermediation cooperatives must be accountable to their associates who have placed trust in the institution. Likewise, the profitability indicators of the cooperatives of segment 2 of the province of Tungurahua were analyzed, finding in the first instance that the profitability on the segment 2 patrimony at national level, maintains an acceptable indicator, but consequent when making the comparison with the cooperatives studied in the province of Tungurahua, do not meet the desired expectation in relation to the group and evidence problems in their patrimonial profitability; while the return on the assets that they present at the level of the whole country in segment 2 is higher than the institutions analyzed, so it could be mentioned that they present a weak management in terms of the performance of their assets, and although their indicators are positive, these are below the general average presented. Based on the data obtained from the study, strategies were developed to achieve an adequate management of the Surveillance Council in the Cooperatives of segment 2 of the province of Tungurahua.
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    Incidencia del control interno en la administración de activos fijos de la Cooperrativa de Ahorro y Credito Indígena SAC, durante el año 2010
    (2011) Tubón Quinfia, Sandra Margoth
    El presente trabajo permite efectuar actividades contables y administrativos de activos fijos, de una manera eficiente y eficaz que optimizará recursos y ayudara para una mejor toma de decisiones gerenciales, se a escogido este tema debido a lña necesidad de control de activos fijos en la Cooperativa de Ahorro y Crédito IndÍgena SAC, desde su adquisición hasta su complemento desgaste, el objetivo principal de esta investigación es crear un modulo sistemático dentro del sistema existente y algunos formatos para un mejor tratamiento de la operación contable.