Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/3612

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La administración financiera y la toma de decisiones en la empresa Promepel S.A.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) López Núñez, Henry Robert; DT - Lascano Aimacaña, Nelson Rodrigo
Financial administration is one of the traditional functional areas of administration, found in any organization, competing with the analysis, decisions and actions related to the financial means necessary to the activity of said organization. Thus, the financial function integrates all the tasks related to the achievement, use and control of financial resources. Financial management is responsible for efficient management of working capital within a balance of risk and profitability criteria; In addition to guiding the financial strategy to guarantee the availability of sources of financing and to provide due registration of operations as control tools. The objective of the Financial Administration is the optimal management of human, financial and physical resources that are part of the company through the areas of Accounting, Budget and Treasury, Administrative Services and Human Resources The Financial Administration is a fundamental part in the development and economic growth of the companies, since today the companies that continue to operate are the ones that adapt better to the changes and make the right decisions. In the present research, a financial management model will be made adapted to the current needs of the companies, so that the company under study can know its current situation in internal and external aspects of the company and in this way to be able to make decisions In the present and to project to improve in the future.
Los estudios de mercado internacionales y su impacto en la rentabilidad del sector florícola de la parroquia Joseguango bajo del cantón Latacunga
(2016-09) Reinoso Estrella, Jessica Paulina; Medina Salcedo, Héctor Rafael
The export of roses in Ecuador is an agricultural activity that stands out as a productive engine that contributes significantly to the economic development of the country, being a source of employment mostly female, besides being one of the main non-oil products sent abroad, occupying an important place in the international market, due to the quality of Ecuadorian rose as color intensity, larger buttons, duration and longer stems that have allowed it to gain consumer preference. For several years the growers entrepreneurs have sold their product to countries like the United States, Russia and the European Union, international destinations that are traditional sales markets, creating a strong dependency that can trigger even bankruptcy of the farms and the lack international agreements, political and economic problems of these countries. also it contributes increasing production worldwide has caused a glut triggering a price reduction farms, which is reflected in low profitability of the sector.the urgent need to find new international markets through research and studies to obtain sustainable information to renew and gain new customers in plantations and thus place the product get better prices it opens. The objective is to present studies of existing international market, if they are being useful and open the possibility that through the union of flower growers more government support is sought with respect to having specialized studies of new markets, facilitate participation in promotional events and trade agreements seek to tariff improvements that are favorable to increase income levels, because according to cost-benefit analysis carried out in this investigation, it was found that the sector is vulnerable because they have low rates and in many cases yield losses occur.