Gestión Financiera - M
Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/3655
Browse
69 results
Search Results
Item La influencia de género en los consejos de administración de las cooperativas de ahorro y crédito en la rentabilidad y endeudamiento. Un estudio empírico en la zona de planificación 3(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2020-01) Tamayo Vásquez, Fausto Mauricio; DT - Coba Molina, Edisson MarceloEl presente trabajo la baja alternabilidad de género en los Consejos de Administración en las Cooperativas de Ahorro y Crédito de la zona 3 que afecta a la toma de decisiones, la mayor parte de miembros de los Consejos de Administración son hombres, en donde se reduce la actuación de las mujeres por factores de tiempo, por tener que dedicar tiempo a la familia, crianza de hijos, y la limitada posibilidad que la sociedad les da. El comparativo entre estos organismos que tiene mayor cantidad de hombres, presentas en sus balances un incremento en el endeudamiento, como una baja en la rentabilidad financiera (ROE) y en la rentabilidad económica (ROA); las Cooperativas en donde existe presencia de mujeres con un número similar con referencia a los hombres en los Consejos de Administración de la COAC se puede ver que los índices financieros tiene un mejor desenvolvimiento, en donde la mujer contribuye en el trabajo en equipo con los criterios complementarios de los hombres. La presencia de hombres es mayoritaria en las COAC, especialmente en aquellas que se denomina grandes en relación con los socios y a los activos. Europa se ha superado estas barreras y la presencia de las mujeres en la cumbre estratégicas de las organizaciones es importante, además que su desempeño es relevante como con aportes positivos y resultados favorables, por lo que se propone un esquema normativo organizativo y administrativo que adopten las COAC de la Zona 3 para que tantos hombre y mujeres puedan participar en igual de condiciones en las estancias de toma de decisiones para que con procesos sostenidos, democráticos y legales de paridad, las mujeres tengan la oportunidad de participar de manera activa y en conjunto con los hombres lleven a las Cooperativas a un desarrollo sostenidos y sustentable aplicando los principios cooperativos.Item 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 MedardoThe 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.Item 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 MedardoThe 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.Item La administración de riesgo operativo y la cartera vencida en microcrédito de las Cooperativas de Ahorro y Crédito Segmento uno de la Provincia de Tungurahua(2017-07) Naranjo Tapia, Andrea Carolina; DT - Córdova Pacheco, Ana ConsueloEl Riesgo surge por la incertidumbre y por la incapacidad para predecir el futuro, con la posibilidad de poder preveer eventos no deseables o difíciles de resolver. Un acto cotidiano puede generar un resultado negativo, debido a las circunstancias adversas que se suscitaron en un momento determinado, por lo que la administración de riesgo operativo se ha convertido en uno de los mayores y principales retos de las Cooperativas de Ahorro y Crédito. Estas entidades enfrentan diferentes tipos de riesgos tales como riesgo de crédito, de liquidez, de mercado y financieros. La presente investigación consiste en la Administración de Riesgo Operativo y la Cartera Vencida en Microcrédito de las Cooperativas de Ahorro y Crédito Segmento Uno de la Provincia de Tungurahua. El objetivo central es determinar la incidencia de la gestión del riesgo operativo para reducir el porcentaje de cartera vencida en tres de las cinco Cooperativas de Ahorro y Crédito Segmento Uno con Casa Matriz en la Provincia de Tungurahua.Item Riesgo y rendimiento en la empresa familiar y no familiar, un estudio comparativo en las empresas manufactureras de la provincia de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Naranjo Castillo, Edith Alejandra; DT - Coba Molina, Edisson MarceloThis research focused on the study of risk and performance in family and nonfamily businesses, a comparative study in the manufacturing companies of the province of Tungurahua. For its realization it was important to know the scenario where the familiar and unfamiliar companies are developed both at their macro, meso and micro level; And a critical analysis of the problems of this sector, through a tree of problems could identify the causes and effects of the same, with this information was justified the need and the creation of the objectives for the research that will serve As north. The research variables were based on a theoretical framework with theoretical sources of scientific articles and authors of books that allowed to associate variables for the formulation of the hypothesis: Non-family companies have lower irrigation and higher yields than non-family companies. Manufacturing sector of the province of Tungurahua. The verification of the hypothesis was made through the Quantitative and Qualitative methodology, using a field and bibliographic modality with an exploratory and descriptive level based on the use of observation cards, with the data obtained was performed Comparative study between family and non-family businesses, with which the hypothesis was verified. With the analysis and interpretation of results, not only was the silver hypothesis tested, but also the conclusions and recommendations were generated. Subsequently, the proposal is presented: "Self-evaluation model of financial risks directed at family companies in the manufacturing sector of the province of Tungurahua", which was based on bibliographical sources, detailing the methodology as well as the evaluation of three companies in the sector.Item La estructura de financiamiento y la rentabilidad en las cooperativas de ahorro y crédito reguladas por la Superintendencia de Economía Popular y Solidaria del cantón Ambato segmento 1 y 2, período 2015(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Ojeda Núñez, María José; DT - Ortiz Viveros, JesúsResearch was carried out in order to determine through financial analysis of balance sheets the financial structure of credit unions. Using the rates of return on total average assets, it was evidenced that the El Sagrario and San Francisco Credit Unions lead the segment with rates of 1.67% and 1.44% respectively. These are organizations which boast more than fifty years of operation, and as such have consolidated their market position. They are followed by the Mushuc Runa and Oscus Credit unions, which have respective rates of 0.94% and 0.61%. Although the Mushuc Runa Credit Union cannot match the trajectories of its competitors, it provides the benchmark for brokering to the market segment of indigenous people, which has been long ignored by the formal banking sector. The Oscus Credit Union is a well-structured organization. The Ambato Chamber of Commerce and the Ambato Credit Unions show rates of 0.49% and 0.42%, a return on total average assets that falls below the average for the sector. Finally, the situation of the Kulki Wasi and Sac Credit Unions is more worrying, showing returns of 0.04% and 0.01%. For the most part, the Credit Unions adopt traditional financing structures, using banking institutions, private capital and brokering. Bonds are emitted only by the Oscus Credit Union, which had an overall growth in liabilities of 13% between 2015 and 2016. Its main account is public bonds, which make up 92% of this growth. The value of debts emitted through security titles remains negligible at 3%, which validates the chosen financing structure. Trading on the stock exchange presents an opportunity to all financial institutions, which can take advantage of technological advances and legal regulations which have been created to improve the stock trading system. This legal security promotes transparency in operations, and thereby security in investments. Owing to this, a model for general applicability was created for securitization of investment portfolios, which uses different scenarios to demonstrates through the difference between operating and financial costs, that this type of financing is more profitable.Item El proceso de captación y colocación de créditos y la gestión del efectivo en las Cooperativas de Ahorro Crédito del Segmento 2 de la Ciudad de Ambato(2017-07) Torres Padilla, Alexandra Jacqueline; DT - Barreno Córdova, Carlos AlbertoLa presente investigación tuvo como finalidad analizar el proceso de captación y colocación de créditos en las Cooperativas de Ahorro y Crédito del Segmento 2 de la ciudad de Ambato para el establecimiento de la relación con la gestión del efectivo, la metodología que se aplicó fue bibliográfica – documental porque se apoyó de fuentes de consulta de primer y segundo nivel, en este caso se utilizará libros, internet y los documentos propios de la empresa de estudio y descriptivo que busca únicamente describir situaciones o acontecimientos; básicamente no está interesado en comprobar explicaciones, ni en probar determinadas hipótesis, la población de estudio fue los involucrados en el área de crédito y cobranza de las cooperativas de ahorro y crédito del segmento 2 de la ciudad de Ambato así como sus directivos. Dentro de los principales hallazgos que se tienen es que las cooperativas de estudio cuentan con políticas establecidas pero no aplican en su totalidad y los procesos no se encuentran definidos lo que afecta directamente en la colocación de créditos al escoger inadecuadamente al socio, afectando en la liquidez de las cooperativas de ahorro y crédito, considerando que la captación, como su nombre lo indica, es captar o recolectar dinero de las personas u organizaciones, dependiendo del tipo de cuenta que tenga una persona y la colocación es lo contrario a la captación.Item La planificación financiera y su incidencia en la gestión administrativa de las empresas pymes de la ciudad de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Tisalema Jiménez, Luis Lenin; DT - Martínez Mesías, Juan PabloIn the following research titled “The financial planning and its impact on the administrative management of Ambato city pymes companies” has as focus in the financial information área. As a principle objective it needs to know the contribution of the Financial Model for the Directives in the decision taking, administration management and to make better the management of the funds to take care of the liquidity within the businesses. To identify how the operation area is being managed on an everyday basis. The operation necessities of the funds give an early diagnose in the daily operations because when a business does not have liquidity it is not taking care of the providers and the account will raise. The economic problems exist in a world level, and in our country the taxes, and the safeguards are factors that do not produce liquidity in the businesses. One of the conclusions of the research and that make the proposal real is the reason that even though the industrial businesses have budgets, they have a necessity fund since there is not a final economic liquidity. It may be defined that the operational necessities for funds are a solution to regulate the negative numbers that businesses have. To know that there is a difference between the general balance and the financial one helps to administrate better the financial area. Another advantage of this model is that it may project with objectivity the results and financial estates. The numbers that are managed in the proposal are very clear for the directives and sub-directives. The benefit of the research for the PYMES businesses in the city of Ambato will be accomplished with the approval of the directives in its administrative management. Integrating this model and socializing it in the worker’s planning.Item 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 LorenaThis 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.Item Las políticas crediticias y los niveles de liquidez en las Cooperativas de Ahorro y Crédito de la Ciudad de Ambato del Segmento 2.(2017-07) Frutos Vaca, Cecilia Reneé; DT - Barreno Córdova, Carlos AlbertoLa finalidad de esta investigación se centra en determinar la incidencia de las políticas de crédito en la liquidez de las cooperativas de ahorro y crédito de la ciudad de Ambato del segmento 2 para la identificación de la gestión crediticia, la metodología utilizada en esta investigación fue descriptiva – explorativa con la finalidad de analizar las particularidades de las variables e identificar la problemática y en función de los resultados para buscar la mejor alternativa de solución, dentro de los principales hallazgos que se tuvieron es que las Cooperativas de Ahorro y Crédito analizadas no aplican en su totalidad las políticas crediticias que tienen establecidas, no se encuentran redactada adecuadamente, carecen de procesos adjuntos lo que incide directamente en los niveles de liquidez de las mismas. Con el fin de determinar la capacidad de pago de las cooperativas en el corto plazo se utilizará los indicadores de liquidez como un elemento fundamental para determinar la situación financiera de las mismas y la disponibilidad de los recursos en efectivo con los que cuentan las cooperativas de ahorro y crédito en un determinado momento, y se relacionan estrechamente con el capital de trabajo, este índice permitirá evaluar la gestión y control de los activos de una entidad financiera, la presente investigación se realizó en base a la Ley Orgánica de Economía Popular y Solidaria, no obstante las políticas también actúan sobre el volumen total de créditos, puesto que las políticas de crédito y cobranza inciden directamente en las decisiones de crédito de las Cooperativas de Ahorro y Crédito, las políticas reglamentan las condiciones del crédito que van a aplicar las entidades financieras para conceder pagos aplazados a sus socios, por lo que influyen directamente en el volumen total de la cartera, unas políticas restrictivas disminuyen las ventas y unas liberales las aumentan.