Gestión Financiera - M

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    La gestión estratégica de costos y el margen de intermediación financiera en la Cooperativa de Ahorro y Crédito Cámara de Comercio de Ambato. Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Amaguaña Moreta, Diana Carolina; DT - Barreno Córdova, Carlos Alberto
    The present investigation was carried out in Cámara de Comercio de Ambato Ltda. Saving and Credit Cooperative, with the purpose of analyzing the incidence of the cost strategic management in the Financial Intermediation, for an appropriate identification of costs of products and financial services. The high competitiveness in the national financial field through all these years, makes that each one of them try to find the strategies that will help them to achieve the institution's established goals in the strategy plan. The technological advances, the regulations in the control institutions, the high indirect costs, the new demands of the partners and customers, had become in relevant aspects, so that the direction uses the resources in a more efficient and effective way with their business, making it possible to survive in this changing and competitive world. In this sense the cost strategic management is trying to reach a better knowledge of the institution, focusing more in the analysis of the value chain, the strategic position that keeps as well as the causes of the costs, which will help to determine the costs of the activities and manage them in such a way that their value will increase and contribute to have a good rentability in the short and long term. Because of this we can see that the need to utilize the correct tool in the costs management strategy focused to analyze the structure of those costs, meaning not only to the monetary results, in the balance, but also knowing which activities produce more value to the credit union. When applying the focusing in the low costs management strategy based in activities, it will allow us to know which activities generate more value to the process and goal to this costs, so that we can optimize the resources under the direction's management and its team work.
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    Los indicadores financieros y la toma de decisiones en la Cooperativa de Ahorro y Crédito Cámara de Comercio de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Salazar Portero, Diana Verónica; DT - Tobar Vasco, Guido Hernán
    This research is based on the common factors that may be involved in a financial institution, so that through effective information gathering consists of the following: In Chapter I approaches and analysis of research which analyzes are presented and based on the agreements of multiple criteria is encouraged to direct research framed in financial indices for decision-making, so it is a reliable under study and can generate many questions to answer in the same way narrows the grounds of the problem, the approach of the objectives and the corresponding delimitation presented in the credit union Ambato Chamber of Commerce. In Chapter II within the theoretical framework research background have served to be based on the study in question are exposed all framed the regulations that govern our country, such as the Organic Law of Popular Economy and Solidarity Financial System, International Standards accounting, General Law of the System of Financial Institutions and the Organic Financial Code Monetary., also in this chapter the merits of the problem and its graphical representations spreads, the same that they will allow a hypothesis to study and identify the research variables . With regard to Chapter III methods and tools used during the research process are established, so the mode of study and data collection plan and their respective interpretation. Also, with regard to Chapter IV and V results and interpretation of the data obtained quantitatively established, then they are related to the hypothesis which will be known if the study object is met; further comprises the general conclusions and recommendations which you reach the end of the study, among the main thing we can say is on the financial aspects for measuring the financial situation of the cooperative reflected in financial indicators are those that enable us some extent have a timely generation of decision-making, which can help to establish the real situation and consider the best options for effective change within the institution.
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    “El riesgo operativo y la rentabilidad en la Cooperativa de Ahorro y Crédito Cámara de Comercio de Ambato Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Esparza Jaya, Dolores del Carmen; DT - Salazar Mejía, Cesar Augusto
    This paper considers the study and analysis of operational risk, which is caused by human error, system failures, existing policies, processes or inadequate controls and external events; by applying the process of identification, measurement, control and mitigation; resulting in the level of vulnerability of the Cooperative Ambato Chamber of Commerce Ltda.; upon the occurrence of any loss events, the risks are no longer simply to avoid dangers, but in many cases are opportunities to seize, allowing you to create value for the institution. The control system and operational risk management refers to measures to be used for mitigation process events of greater impact, resulting from the lifting of the risk matrix of the entity that is nothing but the graphical representation of probability and impact, these control activities are established to ensure the proper execution of risk responses. However for certain purposes the activities of control constitute the risk response. Having evaluated the relevant risks determined how to respond, through avoid, reduction, sharing, or accept the risk. Control activities serve to mitigate the risks of most relevant events; through establishing action plans to be executed and subsequently measured and evaluated in order to check the effectiveness of control and thus check whether the reduced risk severity; this requires the support of senior management and process managers who are