Contabilidad y Auditoria

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

Browse

Now showing 1 - 20 of 61

"La administración de procesos y su incidencia en el nivel de productividad de la empresa "Ambatextil""
(2014) León Robayo, Grace Maritza
La presente investigación se ejecuta en la Empresa “AMBATEXTIL” de la ciudad de Ambato, con el objeto de facilitar el manejo adecuado de la Administración en base a procesos de monitoreo, control, mejoramiento continuo y sistemático de los procesos, es posible obtener índices de productividad que permitan medir la satisfacción de los clientes y la rentabilidad de la empresa. El estudio aporta con una herramienta para la administración de la organización, a través de técnicas de modelación, medición, costeo y control de indicadores, relacionadas con las estrategias y recursos disponibles, que permiten establecer la productividad y rentabilidad de la empresa. La metódica del trabajo, está realizada mediante el análisis de aspectos teóricos y del estudio de la aplicación práctica, efectuada en “AMBATEXTIL. El estudio realizado, ha permitido obtener los siguientes resultados: una metodología que facilite la implantación de un sistema de administración en base a procesos, tendiente al control de la calidad con rendimientos empresariales, de tal forma que pretende lograr: Identificar los procesos críticos, documentar procesos, implantar y socializar procesos, medir y controlar procesos, establecer la productividad, y analizar resultados, para establecer los costos, la toma de decisiones y el control de las operaciones con proyecciones de eficiencia económica de acuerdo al mercado en el que se encuentra operando la Empresa “AMBATEXTIL ”, de la ciudad de Ambato.
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.
Alineamiento de la Cadena de Suministro y su Relación con el Nivel de Servicio en Cauchosierra S.A.
(2013) Raza Mera, María Catalina
Cuando se habla de inventario, muchos factores influyen para su gestión entre ellos la alta rotación que acelera la tasa de retorno del dinero, esto implica necesariamente unos ciclos de compra de insumos y materias primas en general de inventarios con una mayor frecuencia o periodicidad, esto permite, adicionalmente, la mejor utilización de un recurso escaso como lo es el capital de trabajo, una restricción activa porque siempre es limitado. Es decir, la estrategia que se debe aplicar es la de acelerar la tasa de retorno del dinero, manejar unos inventarios bajos pero manteniendo un nivel de servicio en porcentajes que nos permitan cumplir con la promesa de valor ofrecida al cliente. El objetivo es establecer mecanismos que permitan proveer a la empresa de materiales y suministros que la operación requiera y el cliente demande, y al mismo tiempo minimizar la inversión de inventarios, los inventarios obsoletos y la venta perdida al no contar con un nivel adecuado de inventarios. La herramienta que se desarrolla en el presenta trabajo, denominada Teoría de Restricciones (TOC) permitirá romper esquemas tradicionales sobre gestión de inventarios, en la cual la empresa se verá como una cadena, fluida y alineada, compuesta por dos escenarios en los cuales la meta individual se convierte en la meta global y donde la cadena es tan fuerte como el eslabón más débil.
Los beneficios tributarios establecidos en el código Orgánico de la producción, comercio e inversiones (COPCI) y su relación con el crecimiento empresarial del sector textil en el Cantón Ambato en el año 2013
(2016-06) Mayorga Lema, Jaqueline Fernanda; DT - Flores Brito, Santiago Xavier
This research work was done in order to find out the relation that there was between tax benefit established in the Organic Code of Production, Commerce and Investments (COPCI) and its relation with business growth of the textile industry in Ambato. It is important that current governments use properly the tools provided by the tax system and thus, to create an environment of trust for investors through regulations that allow legal rulings to increase production and therefore, profitability and at the same time a positive effect in the country’s economy to encourage production and creating jobs. In this case, the study is focused on analyze whether the textile companies that work in Ambato have registered business growth and have reported tax benefits through COPCI.
"La bolsa de valores en Ecuador como alternativa de financiamiento y su incidencia en la toma de decisiones en la Cooperativa de Ahorro y Crédito Oscus Ltda."
(2014) Parra Coba, Mónica Paulina
El estado actual del mercado financiero, y de la economía en general, se encuentra incursionando por un cambio en nuevos sistemas financieros, por ello, las instituciones necesitan obtener recursos que les permitan enfrentar circunstancias como éstas y evitar quedarse fuera del mismo. Para el sector financiero es de suma importancia contar con diversas alternativas de financiamiento que existen en el mercado. En nuestro país, la difusión de estos medios ha sido mínima y a esto se debe que muchos directivos no recurren al interés por conocer y entender que existen nuevos mecanismos para financiarse dentro del mercado, que pueden ser más flexibles y pueden ir de acuerdo a sus intereses y necesidades. El desconocimiento de las operaciones que realiza la Bolsa de Valores es causante de la limitada presencia bursátil de las instituciones financieras, misma que ofrece varias operaciones como de renta fija y renta variable dependiendo de las necesidades de la empresa sean estas de financiamiento o inversión. Por lo que, la presente investigación se refiere al inadecuado asesoramiento financiero que existe en el mercado cooperativo de ahorro y crédito en la ciudad de Ambato, enfocándonos en la Cooperativa de Ahorro y Crédito Oscus Ltda., este estudio ayudará, entre otros aspectos, proponer la elaboración de una guía de alternativas de financiamiento, que contribuya al mejoramiento del conocimiento que ofrece el mercado de valores y contrarreste un incorrecto asesoramiento. Además la institución puede aprovechar nuevas oportunidades de financiamiento, conociendo las ventajas que existen en costos, beneficios, plazos y el poder de negociación. Es importante recalcar que, con la elaboración de la guía, permitirá ayudar a la cooperativa a que tomen en cuenta nuevas alternativas como una opción más, dentro de sus operaciones financieras. Con el conocimiento adecuado se tomará mejores decisiones de financiamiento y disminuir sus costos financieros del mercado.
La cadena de abastecimiento y su impacto en el nivel de servicio de la Constructora GOBAR de la ciudad de Ambato
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-03) Aguayo Escobar, Liz Gabriela; DT - Guachimboza Villalva, Marco Vinicio
Builder GOBAR, company dedicated to the construction and sale of housing, is at the service of the community approximately 30 years ago, conceiving rewarded customers with the purchase of your own home. With the progress of Ecuador in the field of manufacturing, technological, economic, political, territorial; more than strengthen the building sector, it brings with it challenges, difficult to implement, especially for companies that maintain a traditionalist direction, characterized by maintaining methods of slow pace, criteria generated by fear of away from strategies that have been effective and have allowed them to establish themselves in the market, although with economic and organizational growth paused in their processes. By what, to the distrust towards of applying new tools, is by: ignorance, fear, disbelief, or comfort; He did not face the same decisions that have limited the generation of resources, thus, not to maintain an aligned supply chain with the growth of competition, benefits of the past decade, generated by society or implanted by the Government, to name one of them the establishment of mortgage loans, which the company has responded in a way restricted the demand was missed , this because of them restrictions or necks of bottle that presented several of them processes current that handles the construction, among them: lack of control in them inventories, communication conditioned between departments, unwelcome supply of goods and services, alliances with suppliers minimum; resulting in a level of ever-smaller in customers service. Is for this reason that the present research project is focused on an analysis of the processes of the company, through a study of times and movements, and the measurement of their efficiency, also has been investigated the criterion of external customers on the whole housing, it has simultaneously conducted a study SWOT of the company in relation to policy areas economic, social, technological, legal, and ecological. Thus, the resulting research proposal piped to define the processes that make up a supply chain aligned for the construction company, also the restructuring of critical links, for what arises procedures to correct the delay times, which will result in an effective production, to more than propose policies and management tools that increase the level of service and allow to obtain competitive advantages that achieve high positioning of the company in the market.
La cadena de suministro como un factor determinante de la rentabilidad en la fábrica el Troje de la Ciudad de Ambato
(2017-05) García Vásquez, Eliana Paola; DT - Martínez Mesías, Juan Pablo
The present research work aims to establish a model that helps in the first instance to optimize the supply chain, thus increasing the profitability of the company given that in recent years the company has come to stagnate in a way that growth is very slow. In order to determine and confirm the problem, information was collected through both vertical and horizontal financial analysis to analyze the variable profitability. On the other hand, a series of questions was designed through the checklist technique to analyze the areas and processes that They incurred, which allowed to accept the hypothesis raised and confirm the incidence of the supply chain in the profitability under quantitative parameters as in this case factor z, to proceed to establish the conclusions and recommendations.
La cadena de suministros en el área de comercialización y su impacto en la rentabilidad de la empresa Rectima Industry de la Ciudad de Ambato.
(2017-02) Manzano Acosta, Cristina Maribel; DT - Guachimboza Villalva, Marco Vinicio
The current work shows the investigation results made from the previous research, which was mainly aimed to solve the problem found in RECTIMA INDUSTRY located in Tungurahua. It also consists in developing the supply chain commercially, oriented to maximize the business profitability. The main goal of the investigation is to analyze the supply chain in the Rectima Industry commercialization area, through the processes achievements and develop the business profitability. The objective is to establish a mechanism to provide the materials and supplies that required surgery and customer demand. Minimizing the inventory of investment, obsolescence and lost sales by not having an a dequate level of inventories.
"La cadena de suministros en el área de producción y su incidencia en la entrega de pedidos en la empresa Office System de la ciudad de Ambato provincia de Tungurahua"
(2014) Monar Ibarra, Andrea Gioconda
La presente investigación se ejecuta en la empresa Office System de la ciudad de Ambato, con el objeto de implementar la Cadena de Suministros en el Área de Producción para que los pedidos sean entregados de forma eficaz a los clientes mejorando así la participación en el mercado y el crecimiento empresarial de la empresa manufacturera de fabricación de muebles de oficina, y a la vez organizar los procesos de producción, convirtiéndose así en la empresa más competitiva en el mercado. Se realizaron análisis de información sobre planes de producción para mejorar los tiempos de fabricación en la empresa con el método Takt Time, para medir cuánto se demorará un operario en la fabricación de un mueble de oficina, mismo que se aplicará una vez que implante la Cadena de Suministros, se aplicaron encuestas a los operarios de la fábrica sobre el proceso de producción y la logística en la empresa; de la investigación efectuada, se deduce que no manejan un plan de producción por desconocimiento; para lo cual, se propone una alternativa de solución que es: implementar la Cadena de Suministros y de esto desencadena a un Manual de Procedimientos mismo que será de guía para los operarios para que organicen sus procedimientos y se distribuyan los pedidos de manera eficiente a los clientes para de esta manera satisfacerlos y ser Office System su mejor opción.
La capacidad de producción y su impacto en las exportaciones de la organización KALLARI de la provincia de Napo
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-08) Cáceres Morales, Teresa Verónica; DT - Medina Salcedo, Héctor Rafael
Ecuador is a country known as a producer of the best fine cocoa around the world, by its condition of a tropical country. Also, Ecuador is located in geographical area that benefits permanent light throughout all year. This country exports primary products for the earning of foreign currency, which involves socially large numbers of people, having as result the growth of the national economy. In the Napo province, the Organization Kallari is conformed by 21 active communities that are distributed in groups, such as Archidona, Misahuallí, Tena, Pano y Ahuano. The Organization drives completely organic cultivation in order to maintain the aroma and flavor quality in cocoa and for that reason the actual investigation is aimed to increase exports to benefit the small group of people that work in that area. This project aims to promote the agricultural activity of people who belong to Organization Kallari in Napo, who are working in the cultivation of fine cocoa with a good flavor produced with government help and government advice. They are selling their products in foreign countries, such as Germany, Switzerland and the United States in order to improve their conditions and economy. The objective of this research is to determine the degree of relationship between the power production capacity and Organization Kallari´s export. This paper pretends to improve the living conditions of native people Kichuwas of Napo, and increase cocoa production, that is produced as grain and sold in pounds. After, Kallari Organization is responsible for the next stage of fermentation and drying. Actually, for transformation of cocoa their derivatives as chocolate, the Organization assembles the product, that has been a limitation as it does not possess its own manufacturing plant, preventing to producing a large scale. The purpose of this project is to demonstrate that the production capacity is the primary factor to get export coverage for Kallari Organization, in the Napo province.
Cartera de productos y rentabilidad en Empresas de Seguros
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-06) Guerrero Grijalva, María verónica; DT - Sánchez Sánchez, Rubén Mauricio
This research focuses on the product portfolio variables (types of insurance offered) and profitability achieved by the insurance companies, who work in the Ecuadorian market. At home, the insurance goes hand in hand with the beginning of the republic. As insurance, an essentially economic and social institution, its development has been closely linked to the development of economic activities, especially trade. The first agents were mere recipients and messengers of foreign companies operating from EuropaEl primary objective of the study was to establish the relationship between the variables proposed, with a view to determine whether the degree of supply has an impact on the profitability achieved by the companies Ecuadorian insurance sector. The research methodology used to develop the study, it was determined by the literature, exploratory, descriptive and correlational findings allowed to establish that there is no relationship between the aspects investigated, meaning the offering or product portfolio for consideration by the market does not determine the reached profits, consequently the level of profitability is not related to the offer, but the most important finding of the research is the concentration that exists in the Ecuadorian insurance sector, since the investigation established that there are five companies the insurance that dominate the market. These companies, established in terms of assets, profits, size set by the amount of profits, sales revenue, given the amount of assets and net premiums, which are by far exceed the other companies in the sector that are fighting for with a share of the national market. These five groups are successful in different areas together to overcome more than one terintena companies. As profitability corresponds for example 7 companies, which constitute 23% account for 44% of the sector's profitability.
"El ciclo PDCA (programar, implantar, comprobar, aplicar) en los procesos crediticios y su impacto en la liquidez de la Cooperativa de Ahorro y Crédito P.A.I.S. Ltda. en la ciudad de Riobamba".
(2013) Pinda Guanolema, Bayron Ramiro
En el mundo competitivo, es importante generar cambios, de tal manera que el ciclo PDCA (PROGRAMAR, IMPLANTAR, COMPROBAR, APLICAR), se ha convertido en un instrumento primordial para la competitividad, y así generar liquidez empresarial y un mejor posicionamiento en el mercado, en la investigación se determinó la necesidad de generar un cambio a los procesos crediticios, el mismo que debe ser coordinado, planificado e integrado a las decisiones gerenciales, entonces la encuesta develó la importancia de mejorar el rediseño de procesos mediante la metodología PDCA, para acceder a una mejor liquidez empresarial, por tanto la propuesta está encaminada a fortalecer la gestión financiera, operativa, mediante nuevos procesos estratégicos, encaminados a generar responsabilidad y compromiso, para lograr los objetivos institucionales.
La competitividad de las Pequeñas y Medianas Empresas del Sector Manufacturero de Tungurahua y su enfoque en los Negocios Internacionales
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-01) Barragán Peñafiel, Jessica Mariela; DT - Vásconez Acuña, Lenyn Geovanny
In this research, key factors for the competitiveness of companies from the Manufacturing Sector in the province of Tungurahua have been studied, such as: an industrial Research and Development strategy for the Micro, Small and Medium-size Enterprises (MSMEs), policies and programs to support the implementation of good manufacturing practices, the business partnership, the access to technology and the Quality Standards through ISO Certification in MSMEs. These factors have major impact and become restrictions for International Business operations. Currently, in the Province of Tungurahua, 5.407 SMEs are active (INEC, 2013). It is important to mention that these companies are family businesses and, at present, new generations have assumed the management or legal representation for different reasons, either by inheritance or knowledge acquired to manage the company. The MSMEs belonging to Manufacturing Sector of Tungurahua, despite their huge efforts, have a weak competitiveness to achieve a greater presence in local and international markets. As a main disadvantage, it has been shown that not all the MSMEs have Quality Standards and ISO certifications; which points out the lack of information regarding the benefits of this certifications for the competitiveness. The poor information about markets and business opportunities; the weak integration, both vertical (in the value chain) and horizontal (cooperation and partnership with the entrepreneurs of the sector); the lack of human resources necessary for Research and Development; the problems of access to credit; and the financing cost limit their competitiveness and jeopardize their survival in the Manufacturing Industry. The results of this research show that not having Quality Standards and ISO certifications diminish the advantages for the competitiveness. Therefore, it is important for these MSMEs to adopt the new international quality standards and for public and private organizations to undertake joint and coordinated actions in order to improve the access to external markets.
Los costos de la materia prima y su incidencia en los niveles de producción de gelatina pura en Prodegel S.A.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-04) Núñez Ortiz, Vinicio Fernando; DT - Vayas López, Álvaro Hernán
The purchase management is vital because it allow us to achieve the strategic objectives of the company, get more competitive prices, make timely purchases and increase organizational productivity, It serves to guide, monitor and shown transparency the expenses and costs to make a product also. The purchases planning means defining what the organization needs, how much and when the organization needs it, in a determined period of time. In the planning potential raw material suppliers are identified and their main parameters such as price, delivery, quality, etc. This research will allow us to achieve the main objective of this work: this determinate the incidence of the cost of raw materials and their influence on production levels of pure gelatin. The resolution of this problem is feasible with the collaboration of the Company’s people, technological resources, and amount of information all that will help to complete the research in the established time. The methodology used in the investigation established the problems faced by the purchasing department direct materials within the company PRODEGEL S.A. in the development of this activities, it allows us to make a thorough analysis of the causes and consequences of the central problems for which proposed improvement alternatives. Proper procurement and supplier evaluation for this company, which will optimize resources and obtain better benefits in the level of productivity of gelatin, aims to tap the economic level of the company, installed capacity, be set unique in the market and be aligned to state schemes as regards the environment.
"La determinación de costos y su incidencia en la gestión hospitalaria de la Unidad Médica del IESS de Ambato en el segundo trimestre del año 2012"
(2014) Ortíz Zaldumbide, Mariela Azucena
En el presente estudio muestra un análisis documentado sobre la necesidad de la ejecución de procedimientos para determinar el costo hospitalario para el Hospital del IESS de Ambato que servirán de referencia para todas las Unidades Médicas del Instituto Ecuatoriano de Seguridad Social. El objetivo de esta investigación es dotar de una herramienta de control que utilice la Dirección Administrativa del Hospital del IESS, para la toma de decisiones y contribuya al mejoramiento de la gestión hospitalaria, Es así, que se procedió a efectuar un diagnóstico a través del análisis de las fortalezas, oportunidades, debilidades y amenazas (FODA), que permitió formular las estrategias para los objetivos corporativos, donde se estableció que el problema central motivo de investigación es la determinación inapropiada del costo hospitalario y la incidencia de este sobre la gestión en el hospital, provocado por los procedimientos deficientes para la generación de la información, ante lo cual se plantea la adopción del Sistema de Costeo ABC. La implementación del ABC, como parte de la gestión de Costo permite lograr una mejor asignación de los costos indirectos de los servicios, logrando un mejor control y reducción de los mismos; aportando mayor información sobre las actividades que realiza las áreas del hospital del IESS, sin sacrificar valor para el afiliado.
E-commerce y su impacto en el desarrollo económico de las pequeñas y medianas empresas de la provincia de Tungurahua
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Valencia Toapanta, María Gabriela; DT - Naranjo Santamaría, Joselito Ricardo
Currently the e-commerce has continually evolved as business environment has become more demanding with regard to customer needs, which entails companies to be at the forefront of technology in order to support their defined business strategies. The research reveals that many perceptual factors that can motivate companies to enter in the world of online business can be found. According to the study performed by García López (2015), which contrasts the turnover of electronic commerce with the turnover of retail trade, there is an advantage in the growth trend for the Internet business since during the Spanish from 2007 electronic commerce had continually rising while the retail business returned to its growth path after two years. In the province of Tungurahua, SMEs could use e-commerce as a tool to strengthen its sales. For this purpose, this research aims to obtain information on xv the reasons why e-commerce has not been applied as a tool to improve sales in SMEs from the province of Tungurahua; likewise the effect of the non-application on the economic development. The results were obtained by collecting data from a survey of twenty questions to entrepreneurs of SMEs and concluded that for economic development is necessary for companies to remain in constant innovation, which today is reflected in the Internet business. Also, this study aims to obtain the degree of knowledge of entrepreneurs on electronic commerce, their criteria regarding the effect it has on the economic development of the Province of Tungurahua, experiences gained by shopping online and using networks social. In addition, it seeks to get information about businesses that want to take on the challenge of Internet sales and seeks also to know the views of a possible implementation of e-commerce in SMEs of the province, providing them with the necessary options for its realization. Finally, this paper aims to demonstrate the existence of a potential market at a provincial and national level, so that SMEs from the province of Tungurahua include e-commerce in their business, as it will increase income, upgrade their systems computer and add payment methods to cancel the good and / or service provided to the customer, thereby it will permit to promote their products through search engines, websites and social networks.
La ejecución presupuestaria y las adquisiciones de bienes y servicios a través del Portal de Compras Públicas del Centro de Investigación Científica de la Universidad Técnica de Ambato
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-01) Armas Real, María Cristina; DT - Parra Miño, Grace Lucía
The entities constituting the General State Budget are subject to the current legal framework regarding the management, sources and uses of public resources, and therefore to the purchase of goods and services being these aspects the main aim for the implementation of this study. Achieving the efficient budget implementation is a challenge for all public institutions, with the proper implementation of current regulations to which detailed requirements and controls for purchase of goods and services through public procurement portal are linked up. Procedures regarding purchase of goods and services are the result of the combination of the resources used as inputs by a production function. Thus improvement of purchase processes a crucial item due to it is considered an important support to the research, considering that the main objective of the Centre for Scientific research of the Technical University of Ambato is to advance in the ranking of research competitiveness.
Estrategias comerciales y su impacto en la rentabilidad de las medianas empresas del sector de calzado de la ciudad de Ambato
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) Martínez Yacelga, Amanda Patricia; DT - Martínez Mesías, Juan Pablo
The increasing demands of the client make companies independent of the sector to which they belong, develop diverse strategies to differentiate their products from the competition and increase their market share. Not unlike this, the footwear sector of the city of Ambato must be aware of the requirements of the consumer to try to satisfy them quickly and with excellence. The rationale of most companies is to generate profits, which depends directly on the level of sales achieved. However, in a highly competitive world, it becomes increasingly complex to differentiate itself from the competition. Thus, effective implementation of strategies becomes a vital mechanism to achieve the objectives, and especially to increase the profitability of an entity. The footwear sector is one of the most relevant in the economy of Ambato city, and at the same time, one of those with the largest number of suppliers. That is why each of these should focus on defining the actions necessary to meet the goals set in the different areas, which will materialize in quality products. The aim of this research is to design commercial strategies for the sales management of Ambato's medium-sized footwear companies, in order to market the product more effectively and maintain an acceptable sales volume, allow it to increase its market share and development.
Estrategias financieras para el mejoramiento de la rentabilidad en la empresa BGP CO S.A.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) Chasipanta Nieves, Ángela Mirela; DT - Córdova Pacheco, Ana Consuelo
This research aims to establish a tool to improve profitability through the use of financial strategies because companies dedicated to providing services to oil companies are experiencing a difficult economic situation. For its execution financial analysis of the balance sheets of the last four years of the company was carried out which allowed to detect the applied strategies as well as the projection of four years later with suggestion of strategies that could help the improvement and it was possible to establish the conclusions and recommendations . Due to the economic situation of our country and the measures being taken in relation to the suspension of new projects to extract the oil creates the need to look for options to improve somehow the profitability since obviously the companies do not want to disappear If not stay in the market until they improve the situation. Because of this, companies that provide services to oil companies such as BGP Ecuador work dependent on the financial situation of the countries since who is their main client is the State and are subject to the payments and conditions that they establish themselves Must take into account to maintain in some way since they are a great source of employment and, in addition to income, they are part of a circle of economic growth. For this reason, the present work contributes to improving the profitability of the company despite the fact that sales declined in order to maintain the business and thus help the social and economic welfare of the country, for which it is proposed "Design of a Model of Strategy to improve the profitability of the company BGP Ecuador COSA "the same that will become a support for the financial area and the improvement of the company.
"Estrategias financieras para implantar la cultura de creación de valor y su incidencia en la gestión gerencial de la empresa Dipor S. A."
(2014) Calero López, Enma Karina
La globalización ha obligado a los empresarios a hacer las cosas de una manera diferente para seguir siendo competitivos y poder sobrevivir en el mercado actual, considerando que cualquier negocio gira en torno a la satisfacción de las necesidades de los clientes y consumidores cada vez más exigentes, la competitividad ha llevado a que diferentes actores de la economía desarrollen procesos de cambio continuos, cuyo objetivo es la realización de ajustes en los procesos de la gestión administrativa y gerencial, así como también en la cultura organizacional. La Gerencia basada en valor rompe con todos los paradigmas, es decir, obliga a la empresa a desarrollar estrategias innovadoras para aumentar el valor de los accionistas, promueve el bienestar de sus empleados a través de programas de incentivos o en algunos casos la fijación de la remuneración en base a logro de objetivos, busca la coordinación y reciprocidad con sus proveedores, se interesa por conocer íntimamente a sus clientes y hacer todo lo posible por satisfacer sus necesidades específicas; en conclusión, trata de armonizar todas éstas relaciones con el propósito de ofrecer a sus accionistas una mayor rentabilidad con respecto a su inversión, mejorar el ambiente laboral y en general lograr la sinergia de todos los entes relacionados para la creación, sostenimiento o incremento de valor. El fin de cualquier empresa es buscar el incremento de su valor a través de la maximización de la riqueza de los accionistas, del equilibrio entre el pasivo y el patrimonio a fin de minimizar los niveles de riesgo y tener una liquidez adecuada para cubrir sus obligaciones a corto plazo, la expectativa de rentabilidad de los propietarios se descompone en la compensación esperada por el riesgo financiero y por el riesgo operativo, es decir, las solas utilidades no son suficientes para los resultados de una empresa, porque al compararlas con los activos utilizados para generarlas deben mostrar una atractiva rentabilidad, es necesario determinar si la empresa crea valor, si el retorno sobre la inversión es mayor que el costo de capital, ya que de lo contrario se está destruyendo valor y la herramienta que permite hacer éste análisis es el Valor Económico Agregado (EVA).