Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985

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    El análisis financiero y la toma de decisiones en la Cooperativa de Ahorro y Crédito Picaihua Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Supe Guaman, Wilma Margarita; DT - Izquierdo García, Daniel Eriel
    It is clear to indicate that the financial system plays a fundamental role in the functioning and development of the Ecuadorian economy, because "The participation of the financial entities contribute to raise the economic growth and the welfare of the population, thus promoting a healthy Development of the entire financial system."Cooperatives are in themselves autonomous associations of people who meet voluntarily to meet their economic, social and cultural needs and aspirations through a jointly owned and nonprofit management enterprise. It is for the above that the present study will be carried out in order to solve the deficient application of tools that analyze the financial statements currently present in the Cooperativa de Ahorro y CréditoPicaihua Ltda. The purpose of establishing the best tools, which facilitates decision making. The development of the research is important because the institution shows failures in the decision making process because they do not support their actions with technical tools of financial analysis. It is for this reason that the institution must opt for strategies that improve the efficiency in the management of economic resources, analyzing from different points of view the correct operability, with the objective of fully fulfilling its goals and, consequently, achieving a balance Financial solution that satisfies both its partners and customers.
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    El análisis financiero y la toma de decisiones en la Cooperativa de Ahorro y Crédito El Calvario Ltda., cantón Tisaleo
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Córdova Arcos, Freddy Fernando; DT - Mantilla Falcón, Luis Marcelo
    Taking into account the great importance of credit unions, as is the case of the Cooperativa de Ahorro y Crédito el Calvario Ltda., Tisaleo canton located in our country, which covers a broad market within economic activities And whose main objective is to raise the financial resources of people with capacity for saving and investment, according to the different activities that the citizens of Tisaleo canton realize has been necessary to carry out a financial analysis of its liquidity, economic performance and financial management of The resources, therefore, make wise decisions in the management of the same, so that the savings account or investors are not affected in the future. On the other hand the investigative work will have a positive impact since it will have sufficient time for its development, in addition will be arranged with the personnel of the Cooperative of Savings and Credit the Calvary Ltda., canton Tisaleo and will apply instruments and techniques Of research, which will provide the necessary information for the development of this study, which will be totally true. It should be noted that the research has an originality, because it is an issue that nobody has treated within the entity, finally it is inescapable to mention that any entity is financial or of any nature should make decisions according to the completion of a previous analysis or study, the same one that will allow to opt for the development and economic stability of the same one.
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    Estudio de las estrategias organizacionales aplicadas a la fábrica IMESCO de la ciudad de Ambato y los indicadores financieros
    (2017-03) Ramos Caicedo, Dolores Catherine; DT - Velasco Salazar, Rolando Xavier.
    Management in companies that guide and consolidate the implementation of organizational strategies inevitably becomes an imperative to achieve the objectives in terms of customer satisfaction, differentiation, profitability and growth; In addition to integrating in the company tools to evaluate the financial performance generates for management information that allows you to take action and decisions relevant to real signs that are detected by having an analysis of assets, liabilities, equity and investments are these favorable or adverse To strengthen or mitigate them respectively. The organization that establishes constant mechanisms that formulate strategies generating competitive advantages demands from its members a commitment to contribute with ideas and actions that reinvent the current way of doing things in a challenge of improvement allowing it to maintain itself successfully.
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    Diagnóstico financiero administrativo y plan de mejoramiento para la empresa Danivet perteneciente a la parroquia Huambalito del cantón Pelileo, provincia de Tungurahua en el año 2014
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-12) Jiménez Jima, Alex Darío; DT - Salazar Mosquera, Germán Marcelo
    The present Analysis of Case, it has the purpose of studying, which is the administrative and financial situation of the company Danivet in Pelileo's city parish Huambalito, this way obtain results that there demonstrate which are the failings that would be harming the correct functioning as for the integral part of the same one and across a deep situational study, to take advantage of the potential opportunities that the socioeconomic environment offers; in addition, in the financial part critical factors of success will be analyzed, by means of the utilization of the counterfoil foda and peyea, like that also there will be in use the methodology of the chain and Porter's diamond, , and with the result of this analysis on having applied the methodology of the picture of integral control, it will be possible propose a periodic follow-up him with the evolution of the indicators that once analyzed show the efficiency in the one that is the administration and the management of the resources, and this way generate value for the clients, suppliers and shareholders. At the same time, it will be allowed that the managers of the administration of the company, take the necessary and correct decisions, for hereby, to create an environment and suitable managing of the activities and processes that the same one supports, to give a service and to produce a qualit good.
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    Análisis financiero y estrategias empresariales, un estudio a la empresa industrial Grupo Montalvo en el primer semestre del año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-10) Martínez Gavilanes, Carolina Mercedes; DT - Álvarez Freire, Alejandro Dostoiewski
    Montalvo Group is an industrial company dedicated to the production and marketing of soles, like many companies dedicated to footwear it has been experiencing several problems in recent years, mainly the difficult economic situation in the country. This Project demonstrates the problems facing the company with respect to financial analysis and business strategies, this topic has been taken mainly only in large companies, while small businesses known as “Pymes” unknown this topics financials. The financial analysis needs to be addressed both personally and in business, a family, a person must learn to plan your finances to know how much to spend, in spending or investing. This scenario is similar to the business scenario, an organization for smaller must have a plan or financial analysis model that allows predicting or preventing future events, a plan that is the basics of proper decision making, as they set the course of the entity and lead to success. In this Project, the influenced of financial analysis in business strategies investigated, concluding that who is responsible for directing the company is the manager however their lack of preparation is one of the main causes for the company has not properly implemented financial analysis, what has brought consequences as the company would not be prepared to face times of economic instability and this in turn affects the decision making.
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    Modelo de efectos olvidados y análisis financiero en el sector cooperativo
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-09) Navarrete López, Paúl Norberto; DT - Díaz Córdova, Jaime Fabián
    This research on the topic "Model of effects forgotten and financial analysis the cooperative sector” aimed at the problem that has arisen in recent years with the closure of the financial institutions of the People's Solidarity Economy whose main objective is to make a analysis from a new perspective study whose methodology theory of forgotten effects and fuzzy logic which is to give incidence values ranging from 0 to 1 with their respective linguistic assessment, allowing transform percentage terms of the indicators vague terms, the process of transformation is done in matrices previously established ranges which have the standard method applied as the midpoint to the accompanying five values approaching optimal levels and five values that deviate from the standard and approach to risk levels, once obtained fuzzy terms are subject to maximization processes that allow us to know the status of cooperatives studied by this subject. Applied this theory can conclude that there will always be synonymous with strength when the values are in the top ranks, it all depends on the perspective you look at it for our study acquired information is control purposes which could translate into manipulation of information to avoid controls by the supervisory body.
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    El análisis financiero y la toma de decisiones de la empresa Dental Bonilla en la ciudad de Ambato durante el año 2014
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-08) Valarezo Prado, Verónica Alexandra; DT - Mantilla Falcón, Luis Marcelo
    This research makes a financial analysis and decision making of the company Dental Bonilla in the city of Ambato during 2014 where the incidence of financial analysis is determined in decision-making in the DENTAL BONILLA Company, city of Ambato during 2014, for the evaluation of the structure of the sources and uses of funds. It also performs a diagnosis of the financial indicators of the company for analysis of accounting information, same as most are moderately satisfied and with a decrease in these indicators by 2015. Finally, make an assessment of the decisions by DENTAL BONILLA, to the knowledge of the environment, advantages and disadvantages that are handled in financial management, as well as also the risk to which it is exposed, in this regard the direct relationship between the financial analysis and decision making is demonstrated. So, research through the methodology, reached important results, which disclosed the problem that is investigated to look for a solution to the same one and thereby achieve proposing a periodic financial analysis to improve decision - making, at this point highlights four phases: Analysis, evaluation, decision-making and feedback; each of these has different activities that help solve the problem to investigate and contribute to economic and financial development of the company DENTAL BONILLA .
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    Control Interno y la Rentabilidad de la Distribuidora San Francisco del cantón Patate, provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-06) Molina Peralvo, María José; DT - Arias Pérez, Mauricio Giovanny
    To be able to accomplish the research on the topic "INTERNAL CONTROL AND PROFITABILITY OF THE DISTRIBUTOR SAN FRANCISCO FROM PATATE, TUNGURAHUA PROVINCE" it was necessary to analyze the internal control and profitability, the same that was developed with the purpose of evaluating the degree of compliance of the efficiency and effectiveness of staff in the different activities, both administrative and financial. By providing a report of internal control, it facilitates the recognition of the operations and responsibilities designated to each employee, this process not only helps to maintain reliable information but also gets the most benefits with minimal costs; however, the internal control system supported by established procedures and targets guarantee to decrease the amount of errors that can occur. We must seek to minimize the risk, achieving balance will allow the company to take competitive advantage in the markets in which it operates. The objectives of this research are: Identify the internal control and profitability, find possibly existing errors in the internal control, determine the degree of profitability and propose necessary recommendations through the Report. During the research, agency staff provided confidential information, which helped to provide a solution to the problem identified and be able to help and give suggestions for the company in order to accomplish a better performance with staff and grow economically. We must seek to minimize the risk but without forgetting that "there is no profitability without risk"; the achievement of balance in this equation will allow the company to take competitive advantage in the markets in which it operates.
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    La gestión financiera y la rentabilidad del comercial Peñapaz Cía. Ltda
    (2016-06) Paredes Jerez, Cristina Alexandra; DT - Vayas López, Álvaro Hernán
    The main objective of this investigation project is the analysis of the existing relationship between financial management and profitability of Peñapaz Company. To sustain the investigation theories and investigations have been considered according to the subject of this investigation. This project fits as a bibliographic and field research because a survey was used as method to collect information about the financial analysis of the evolution of profits from the company. The information was collected directly from Peñapaz Company. It was used horizontal and vertical analysis, also the application of financial indexes, whereby, important results were obtained about the actual status of the company in this moment, also it was revealed the impact of financial applied management and profitability obtained. To finish, a list of conclusions and recommendations will be presented to guide the managers of Peñapaz Company in a suitable management of current assets, so the objectives planed may be achieved.
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    Las políticas y procedimiento de inventarios y la toma de decisiones en la empresa V&V ORIENTDIST CIA. LTDA.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-11) Pesantes Díaz, Wilson Xavier; DT - Benítez Gaibor, Marcela Karina