Gestión Financiera - M

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

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Subject: search.filters.subject.RENTABILIDAD

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    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 Marcelo
    El 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.
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    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 Medardo
    The 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.
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    La coyuntura económica del Ecuador y la rentabilidad en el Segmento 2 Cooperativo del cantón Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) Aules Ojeda, Iralda Alexandra; DT - Álvarez Jiménez, Elsy Marcela
    In the present research project, the behavior of the different macro and micro economic factors of the country and its direct impact on the profitability of the cooperatives of segment 2 of the canton Ambato, or in other words as economic conjuncture of the equator is described and analyzed Positively or negatively on the profitability of the aforementioned cooperatives, in order to determine how the economic system affects cooperatives, in order to have tools that allow cooperatives to make managerial decisions that minimize the impact on the profitability of these financial institutions. The problem arises because most cooperatives do not fully comply with their long-term Planning Strategy, or have a prospective planning, which allows them to minimize the impact of changes in the political and economic environment of the country, that finally these changes of the Environment or economic situation, may affect the profitability of cooperatives in segment 2 of the canton Ambato. It is important to note that in our environment, there are no clear economic policies and therefore variations in macro and micro economic indicators have a significant impact on the profits of cooperatives. This document will establish that elements of the economic situation, scenarios, actors, variables, financial indices have a greater or lesser impact on the profitability of the cooperatives in segment 2 of the canton Ambato, collected information on the environment of micro and macroeconomic indexes , Balance sheets and results of the Superintendency of Popular and Solidarity Economy (SEPS) of 2015, where calculating the financial indexes and a field and bibliographical research determines which factors are the most that affect the final results of the profits Cooperatives. It will be recommended to the cooperatives of segment 2 of the canton Ambato, a proposal is implanted in the elaboration of the Strategic Planning of these institutions, where certain recommendations are made, to a minimum the impact of the economic situation of the country in the values of the utilities of Cooperatives.
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    “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 Augusto
    This 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 are
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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.