Gestión Financiera - M

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/3655

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La cartera de créditos y rentabilidad de las Cooperativas de Ahorro y Crédito del Segmento Dos de la ciudad de Ambato
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Bedón Mayorga, Gladys Alexandra; DT - Mayorga Abril, César Medardo
The present research is focused on demonstrating the importance of analyzing the loan portfolio of the Savings and Credit Cooperatives "Segment two in the city of Ambato" the same that allow you to have an overview on the situation of the financial sector and its internal and external effects. The main interest is to reduce NPLs Segment and improve collection management process, because in the last year has increased and is of great concern over the slow return of cash so you can put more loans in different sectors Sierra Center. Liquidity directly affects the profitability of any institution and if corrective actions for the case of Credit Unions Segment two is taken, can lead to a very high-performing loans since the rotation of the accounts receivables of the company are not being sequential or periodic because customers are canceling their obligations to the expiration date causing economic gaps which directly affects the liquidity of the company and hence profitability, thus promoting non-performing assets and arrears. One of the significant weaknesses which are reflected in this type of cooperatives, is the lack of an institutional culture towards risk assessing the likelihood and impact when it refers to the process of credit management, so it is important to have Management model collection that allows financial institutions to keep tabs on late in order to make timely decisions to maintain an image of productivity and competitiveness, allowing to increase the degree of customer loyalty and reduced financial risk. The originality of this research is based on the diverse diagnostic indices and indicators obtained through primary and secondary information for the development of a management tool to improve the collection process.
Comportamiento de la cartera de crédito y su incidencia en la liquidez de las cooperativas de ahorro y crédito del Segmento 2 de la ciudad de Ambato, año 2015
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Quinatoa Agualongo, Héctor Geovanny; DT - Moscoso Córdova, Jeanette Lorena
This research aims to identify the incidence of the behavior of the portfolio of credit in the liquidity of the cooperatives of savings and credit of segment 2 of the city of Ambato, during the year 2015-2016, the loans granted to customers must be efficient, effective therefore you will have a sound portfolio which will allow a good decision making. recovery of portfolio management, is a common problem in financial institutions. The methodology used is framed through exploratory research, researcher demonstrates concepts and definitions and "Leiva acclimatizes" with the subject or object of study and descriptive research (2002, p. 20) notes that "which examines, analyzes, or describes the present, current, reality in terms of facts, people, situations, the study sample was considered active co-operatives which correspond to 5 segment 2 of the city of Ambato. Within the main findings that prompted is there representing a relative variation of 3%, which reflects the level of liquidity of the COAC between 2015 and 2016 to show absolute variation of 1.36 a variable behaviour of the portfolio in cooperatives of study, between the year 2015 and 2016 in an average absolute variation of $1027.08 (thousands of dollars) , which is equivalent as relative variation of 5.33%. So it is necessary to propose strategies for positioning and recovery of portfolio affecting way positive in the liquidity of the cooperatives of savings and credit of segment 2 of the city of Ambato. This context is experienced by cooperatives, which presents certain aspects to improve, potentialize your growth, and improve recovery of portfolio management and liquidity of the institution.
El riesgo de crédito y su impacto en la rentabilidad de la cooperativa de ahorro y crédito Llanganates del cantón Píllaro provincia de Tungurahua
(2016-06) Viteri Fonseca, Rosana Cecilia; DT - Moscoso Córdova, Jeanette Lorena
This research paper presents the following variables: Credit Risk and its impact on the profitability of the Cooperative Credit Union Llanganates Ltd., the Píllaro Canton province of Tungurahua, which processes credit is assessed that the financial institution uses in credit analysis to its customers to reduce credit risk, presenting shortcomings in almost all administrative processes; in this sense, the credit risk is very high which affects several business areas. rates of return and horizontal and vertical analysis where it was known that there is a considerable decrease in revenue from 2014 till 2015 also applies well; that the accounts of group 14 are not analyzed, there is no portfolio diversification, accounts or obligations were paid with public without planning, possibly made decrease cash accounts as are cash - banks and funds available; This particular analysis established that the institution at the present time is experiencing an economic crisis.