Gestión Financiera - M
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Item 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 HernánThis 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.Item La cultura del ahorro y la generación de nuevas actividades productivas en los socios de la primera Cooperativa de Ahorro y Crédito perteneciente al Segmento Uno de la ciudad de Ambato, provincia de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Saltos Alvarado, Verónica Katinka; DT - Izquierdo García, Daniel ErielThe research raised aims to generate new productive activities to the culture of savings to the partners in the OSCUS Cooperative, which belongs as the first institution in the segment one of Ambato city, Tungurahua Province during the years 2013-2015. The philosophical foundation of this work to establish the causes of a culture of saving limited in the OSCUS Cooperative´s partners, stablishing the microcredit as a strategy to achieve a strengthening in the aforementioned culture and thereby obtain an impact on new alternative productive or strengthening of existing ones. The legal foundation is based on current regulations established by the Superintendencia de Economía Popular y Solidaria and the OSCUS Cooperative´s legal base. Within the scientific substantiation - Theoretical conceptualization of the fundamental categories of both the dependent variable shown, this is the productive activities, productive growth and purchasing power; with respect to the independent variable savings culture, microcredit and funding is conceptualized. Each of these subordinates have been properly conceptually. It was established to consider microcredit as a savings culture strategy to contribute to the generation of new productive activities in the OSCUS Cooperative´s partners. The research methodology was applied literature, exploratory, descriptive and correlational study population were 98 partners. Among the key findings of microcredit growth of 21% is recorded; They are considered microcredits for activities such as bakery and pork; The distribution of the amounts awarded by activity, trade stands and the craft industry, services and agriculture; the highest award of the loans has fallen since the first half of the year; and the type of microcredit most accessed by members of the cooperative is " simple accumulation ", with 44 %; followed by " enterprise micro - enterprise" With the applied survey it was found that there are serious limitations by partners regarding the culture of saving, as is the lack of savings strategies paying debts being the primary concern of those who have access to microcredit.Item El desempeño financiero y la sostenibilidad de las Cooperativas de Ahorro y Crédito de los Segmentos 3 y 4 en la provincia de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Amaguaña Amaguaña, Luz Irene; DT - Mayorga Abril, César MedardoThe development of this research project are the credit union segments 3 and 4 of the province of Tungurahua, which perform financial intermediation. It is important to note that although cooperatives by their nature are governed by a social ethic, must also respond by an institutional administrative, economic and financial efficiency, which guarantees sustainability in the long term, which often overpowers the duties of solidarity which in theory should be privileged. Given its importance, it aims to design and implement strategies to control the disorganization of the administrative and financial activities in the credit union segments 3 and 4 of the province of Tungurahua with financial activity, implementing strategies to control the administrative and financial activities , in order to develop a more reliable assessment of the future and get better results in the administrative and financial operations and provide better service in the long term and provide more benefits to its partners and customers who deposited their money in unions and credit, thus provide security and ensure sustainability over time. Therefore, the overall objective proposed is to contribute to the institutional strengthening of the credit union with financial activity by designing strategies to control the disorganization of the administrative and financial activities of the financial administrative, economic performance unions credit segments 3 and 4 financial intermediation activity that allows them to operate in accordance with criteria of efficiency and sustainability over time.Item “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 AugustoThis 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 areItem 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 MedardoThe 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.Item Colocación de productos financieros y sobreendeudamiento en los socios de la Cooperativa de Ahorro y Crédito Riobamba Ltda. agencia Cumandá(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Márquez, Mariela Alejandrina; DT - Álvarez Jiménez, Elsy MarcelaThis research is executed in the credit union Riobamba Ltda. Cumandá Agency, in the province of Chimborazo, in order to provide direct solutions to reduce indebtedness, which will solve the deterioration in domestic economy that has incurred high delinquency, the aim is to raise awareness to these partners to minimize payment delays, and propose the implementation of an administration of financial products based on strategies against the overhang of non-performing partners in the credit union Riobamba Ltda., Cumandá Agency during the period 2014. The proper management of financial products will help design strategies for financial education, for credit officers, to help early detection of a possible future indebtedness of the partners who apply for loans. Therefore the proposed management model will reduce the financial problems currently facing the organization, and implement strategies for meeting the goals and objectives set by the financial institutionItem 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 AlbertoThe 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.Item La gestión de tesorería y la liquidez de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Martínez López, Gissela Maribel; DT - Bedoya Jara, Mayra PatriciaThis work qualification, runs on the credit union "Kullki Wasi Ltda.", In order to investigate how this affects the poor Treasury Management in the liquidity of the entity, which has become a benchmark in many entities for their future, so they have developed management models, methodologies or financial plans which manage the surpluses and available funds properly and provishion, seize the opportunity to earn income through the rotation and investment capital of institutional work, to achieve the loyalty of partners and customers of the entity; inadequate financial risk management, current issues affecting the company's profitability and sustainability, showing effects as the mishandling of funding sources, increased bad debts, liquidity and volatility increased financial and operational expenditure, because of inadequate cash management, outdated policies and processes of economic financial management, poor financial and administrative planning, the poor financial analysis of the economic resources available to the entity, situation that might anticipate possible changes in the internal and external short-, medium- and long-term conditions, you can not predict the future but if foresee figures and risks, making decisions involving the preparation of possible outcomes. The study and analysis of financial and economic information 2014 of the entity, indicate that there is vulnerability and financial volatility, in terms of liquidity and risk concerns; risk management reduces the likelihood of a loss occurring and minimizes if it occurs, so it is important to have a liquidity contingency plan that enables business continuity to avoid affecting the institutional image; through optimizing cash flows through cash flow forecasts.Item 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 GracielaFinancial 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.Item Modelo de gestión financiera para el desarrollo competitivo de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Martínez López, Maritza Alexandra; DT - Coello Gómez, Gladys GimenaThis research is executed in the Cooperative Savings and Credit "Kullki Wasi Ltda.", in order to investigate how the financial management affects the competitive development of the company, which makes the application process management, administration, management and control of cash flows and financial capital; leading to an attractive but overly competitive market, where the supply of financial products and services and nonfinancial vary in expertise and innovation, becoming boosters factors of economic financial management and competitiveness, differentiating on quality, quantity and cost maintaining a balance between them, directing the efforts of all those who make up its organizational architecture to generate an added value that involves setting priorities, allocating resources and defining goals and measures of success, without neglecting the normal regulation and supervision of the different entities of control. The design can shape and guide the growth pattern of the entity only if it is integrated into a long-term vision, so the implementation of a financial management model for the competitive development for the credit union "Kullki Wasi Ltda . "It will define strategies to improve financial and economic results through timely and appropriate decisions in the present that will allow in the future grow economicamante but sustainable over time which ensures its permanence in the competitive market and in the financial system; by the above it is important to consider that one of the main objectives of financial management and the competitive development of credit unions is to achieve the planned results in their strategies and goals, maintaining adequate levels of profitability and financial sustainability minimizing risks as reflected in its financial indicators and management.