Gestión Financiera - M
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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 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 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 PilarThis 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.Item La Ley Orgánica de la Economía Popular y Solidaria y del Sector Financiero Popular y Solidario y la sostenibilidad de las Cooperativas de Ahorro y Crédito del segmento 4 del cantón Ambato(2016-04) Córdova Jácome, Nelly Etelvina; DT - Izquierdo García, Daniel ErielAware that the production units smaller scale need funding, concerned that the cooperative sector segment 4 is affected by the economic and social consequences that their weakness would result in the most vulnerable population seen in small cooperatives the possibility to access credit little ones. And it is precisely this segment where more has impacted the enactment of the Law of Popular and Solidarity Economy and the Financial Sector Popular and Solidarity has the obligation to comply with regulations designed to maintain adequate solvency and financial prudence. Given this reality, the need to address this issue in order to define how much affect the sustainability of cooperatives segment 4, the application of all regulations for this segment is provided through the Law of Popular Economy and solidarity, its institutions, regulation and standards.