Contabilidad y Auditoria
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Item Gobierno Corporativo en las Asociaciones del Programa Hilando el Desarrollo de la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría, 2016-02) Altamirano Villegas, Alexandra Marisol; DT - Coba Molina, Edisson MarceloIn order to propose a structure of good practices of corporate governance associations of the spinning program of development, were studied and associative forms of each member was analyzed, getting to note that exists three groups: the individual sizes in the process of association and associations. The results allowed the program actors to interpret that they have remained like individual workshops for fear of losing their independence and freedom in the decisions making, however they have seen the opportunity to benefit from public procurement program promoted by the National Government, thorough the IEPS and are in the process of association. This is due to the main motivation are: Improving the incoming levels, development and associative growth and the persistence over time.At present, the ventures represent the 13.23 % of the country`s economy according to the SEPS. Therefore, an internal model of Corporative government is proposed that allows knowing the current situation to optimize the control and the administrative management for achieving the aims proposed. It is therefore recommended to implement: the general assembly, the board of directors, the management and Supervisory Board depending on the numbers of members in each association there. These internal agents will serve to safeguard the resources of the association, implement principles and/or codes aimed at achieving Social Object, Ensure the socio-economic development and ensure the generation of value for all stakeholders.Item La asociatividad como factor para el mejoramiento de ingresos y el empleo en el programa Hilando el Desarrollo de la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría, 2016-02) Alarcón Chávez, Valeria Amanda; DT - Toscano Morales, Cecilia CatalinaThe Social and Solidarity Economy has become a key tool that has provided solutions to the various problems of the capitalist crisis, it places man first, and assures particularly the fair distribution of the benefits obtained. The Partnership and income and employment are closely linked, because when working partnership basis, production is increased, improving their income, employment, among others; also with the program “Hilando el Desarrollo” have increased and improved working and production conditions in the textile sector, which have been able to increase their income and generating employment; where there are small groups of actors are associated, most of them continue their personal textile mills, they know the benefits of partnering but the barrier is the fear of competition, mistrust and unwelcome links between prospective members that could integrate. It is considered that the budget management is an essential tool for comprehensive, systematic and financially all activities that people must develop to achieve the objectives and to establish strategies in order to have greater liquidity in their associations or personal workshops to cover plan your expenses and debts.