Gestión Financiera - M

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End date: 2020Subject: search.filters.subject.TOMA DE DECISIONES

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    Herramientas de control financiero y toma de decisiones para las Cooperativas de Ahorro y Crédito Segmento 2 y 3 de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-01) Mariño Rosero, Verónica Soledad; DT - Guevara Uvidia, Rocío del Pilar
    This research is based on one of the problems currently affecting credit unions cooperatives in segments two and three in the city of Ambato. The "inefficient financial control" means that many of the decisions are not correct, which has caused the closing of many institutions and uncertainty for the member when investing in these institutions. The cooperatives are led by the CEO and Boards of Administration and Compliance, these representatives are chosen by vote among the members, but they do not always have the experience and technical knowledge that is necessary to manage a financial institution, thus negatively affecting the decisions that are made. In the financial field, it is essential to know the internal and external aspects of the cooperative, since it reflects the effects of the business. Its purpose is to contribute to the analysis of results that will lead to decisions that will help achieve the financial institutions goals. It is for this reason that in this research work, it is proposed a "Model of Financial Control Tools". In continuation from previously stated, the proposal is developed to make known the methodology of the Financial Control Tools Model, which allows continuous preventive actions to be carried out mainly through preventive actions, once deviations or failures are detected In the strategies. From the above statement, the importance of implementing the Financial Control Tools Model is critical, since it allows to know the real financial situation of the credit unions cooperatives, to consolidate their information, to determine critical points and thus to be able to develop preventive and corrective measures; In addition the simple way of its management will allow its administrators to use it daily and to be able to monitor the accounting information correctly. All this contributes to the fact that cooperatives can prevent financial problems, and that the decisions of the administrators are not only based out of intuition but also analytical and efficient. It is important that the financial information is interpreted accurately, therefore the present work content shows the explanation of the obtained results.
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    Análisis CAMEL y el proceso de toma de decisiones en la Cooperativa San Francisco de Asís Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-07) López Villa, Luis Ernesto; DT - Córdova Pacheco, Ana Consuelo
    This research analyzes the quality and performance of financial indices, the credit union "St. Francis of Asis" Ltda., And their behavior towards other cooperatives that are part of the segment 2 and the same geographical area, technical gathering information such as: observation, interviews and surveys help generate information for the purpose of study, so that the incidence between the CAMEL analysis and decision-making is verified through chi square, for the period 2014-2015. Financial information is the most important of each entity active, obviously other assets will, but they will be possible to acquire them somehow, however if you have any problems with the financial information of the institution will not be possible to obtain data and actual indicators, for this reason born research in which we dedicate our effort to analyze, compare and interpret the efficient and effective development of financial indices. The source of financial information for this research is the issuing monthly Superintendence of Popular Economy and Solidarity (SEPS), to identify in a timely and reliable manner the degree or performance of each entity. CAMEL analysis is an indispensable tool for diagnosing and identifying the financial risks arising from the nature of the business, among them are tool: excess liquidity, low profitability, high delinquency portfolio, among others; This study applies weighting techniques, normality and qualification; resulting in a range between 1 and 5; a rating of 1 (one) does not represent problems and a rating of 5 (five) represents problems; Finally conclusions and recommendations enabling economic and social growth of the credit union "St. Francis of Asis" is issued Ltda.
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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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    La panificación financiera y la toma de decisiones en la constructora Odebrecht, Proyecto Hidroeléctrico Manduriacu
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Jara Ramos, Edidh Rosaura; DT - Salazar Mejía, César Augusto
    Today we live in a globalized and competitive world, where problems of economic recession are constant as a result of financial failures due to lack of planning and the failure of those who are the managers of the various processes. Corresponding work aimed to determine the relationship of the financial planning and decision making to improve efficiency and mitigate financial risks in the Constructora Odebrecht. Evaluation of external factors (EFE), evaluation of internal (EFI), FODA, strategic evaluation, financial analysis Horizontal, vertical, financial reasons and descriptive statistics: qualitative and quantitative methods theoretical analysis, matrix analysis and used. It was obtained as a result builds a financial planning model for proper resource management Constructora Odebrecht, Hydroelectric Project Manduriacu the same approach that allows for proper performance strategies.
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    La planificación financiera y la toma de decisiones en la Cooperativa de Ahorro y Crédito Oscus Cía. Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-08) Mera Barragán, Paula Nathaly; DT - Molina Jiménez, Ana Graciela
    Financial planning is an important tool for organizations and defining the direction they need to take to achieve their strategic objectives through economic balance at all levels of the institution; processing, socialization and implementation is important for decision-making. However, before taking the appropriate decision, you must first analyze the current situation, determine the problem and investigate indicators of liquidity, solvency, probability and evaluate each goal in order to reduce the likelihood of loss for the year and increase profits by providing excellent services and care for society. With the implementation of this proposal breaches the CREDIT UNION OSCUS Ltda., has on its financial planning, annual operating plan, internal policies are discussed even on Strategic Planning, in order to establish financial readjustments minimize the above breaches and to provide to the institution sufficient to achieve its objectives in terms of profitability and social responsibility margin. The presentation of the adjustments includes increased financial resources to implement strategies that result in the loyalty of their partners and customers; and considering the economic situation that the country is currently throughing as is the drop in oil prices, ill-founded rumors, arrests, among others. As mentioned above, financial planning should be always present in any organization because thanks to this, uncertainty about what decisions to make in order to achieve compliance with strategic objectives is lost.