Contabilidad y Auditoria
Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985
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Item La Asociatividad como herramienta de mejoramiento de Ingreso y Empleo en el Programa Hilando el Desarrollo en la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría, 2016-02) Carrillo Bustos, Nadia del Rocío; DT - Díaz Córdova, Jaime FabiánThe social economy is recognized internationally, seeks better redistribution of wealth in Ecuador is implemented from the year 2008 with the aim of providing economic stability to the public, in the same year was born the program spinning the development in order to promote association which is the union of persons or organizations involved in the same economic activity, as part of an association economic and productive level is improved, partnerships are composed of people dedicated to the textile sector, for school uniform tax fiscomisionales schools, the state not only seeks the greatest increase in the economy of society, but in the lower class motivate continue their studies, these associations receive support from the state, INCOP (purchases public) are intermediaries buying manufactured uniforms and then are distributed to students across the country, the associations have given an increase in sales, leading to profit rising incomes, the same as they are distributed equitably among its participants, as there is more gain in associations they have greater openness to sources of employment.Item Los costos de producción 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) Valle Pachacama, Karla Belén; DT - Toscano Morales, Cecilia CatalinaThe following administrative work was done in order to study the costs of production of the program’s associations spinning the development. To elaborate this, different methods such library and field research have been used. Textile mills under the "Spinning Development" prepared school kits for public schools; these contracts are executed in the months from May to July in the mountain region. In the province of Tungurahua there are 136 players in the program, some of these actors independently and others and are associated consolidating 17 associations within the province. The correct determination of production costs is an extremely important aspect because through this foundation for sound decision-making will be formed. As regards the reduction of production costs, these have been reduced in participating in the program Spinning Development associations, because the list of suppliers socialized by the IEPS is the most appropriate; however delays in delivery of materials hinder the production process. It is recommended to design a system cost by orders of adequate production associations and workshops, using documents that support the internal control of the company; a cost system is of utmost importance especially for the operational management of a manufacturing company, chiefly from the practical point of view, because the lack of knowledge could create a hazard in the company.Item Factores de éxito desde la perspectiva asociativa que influye 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) Rumiguano Landa, Karen Natalí; DT - Coba Molina, Edisson MarceloThe Social Solidarity Economics (SSE) has released internationally, to be focused on improving the living conditions of people. In Ecuador the SSE, it was recognized in the Constitution of 2008 and the National Plan for Good Living 2009- 2013. The Spinning Program Development is an initiative which currently brings together 5,499 artisans in the textile sector. In Tungurahua are 117 participants between individual workshops, associations and association process. The Institute of Popular and Solidarity Economy (IPSE), motivates these workshops to work associatively, providing training and advice. Therefore the association is established as a competitive advantage, because it leads to more demanding markets, maximizing their benefits, share risks and compete in contracts with the state to larger, through the Public Procurement Portal. Textile mills and associations should define their strategies and determine their Critical Success Factors (CSF), to fulfill its mission, increase productivity, profitability and business growth. One drawback is the definition of the FCE, or determined according to their perceptions. So they are not reliable for decision-making. This project proposes a performance evaluation is performed. To measure the efficiency and effectiveness. And this report can make decisions reliably and effectively.Item El proceso de compras públicas 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) Laica Cunalata, Jéssica Maribel; DT - Mantilla Falcón, Luis MarceloThe regulations for "Ferias Inclusivas" was renovated on February 2015, then it's necessary the review of the regulations for analyzing the restructuring of the hiring process, because “Hilando el Desarrollo” program has always been done by “Feria Inclusiva”. This procedure is exclusive for members of popular and solidarity economy - AEPYS, craftsmen, MyPES, who become direct providers of the Goverment; the program generates employs which are good paid, this situation helps AEPYS to achieve an adequate quality of life. This initiative promoted by the Government has faced many difficulties which have generated development barriers for participants AEPYS. Because of these, The Institute of Popular and Solidarity Economy - IEPS promotes an associative model, showing the advantages of this model which will allow to the AEPYS to confront barriers, achieve more profits and strengthen the textile sector through coupling of entrepreneurships. This project entitled "THE PROCESS OF GOVERNMENT PROCUREMENT IN THE HILANDO EL DESARROLLO PROGRAM OF SOCIAL AND SOLIDARITY ECONOMY" was created to analyze the process of government procurement, opportunities and barriers of development, the association of the AEPYS; to achieve these objectives the methodology that applied consisted in using of polls through an xi instrument known such as questionnaire. Thanks to polls, we get first-hand information about what the AEPYS think, say or knowing about Government Procurement and associativity. In fact, the process of “Feria Inclusiva” has significantly changed, which requires the reviewing of this hiring process at all its stages. In Tungurahua province, most of members of Popular and Solidarity Economy who have participated in the “Hilando el Desarrollo” program are associated or are in association process, this situation is progressively reducing the condition of the AEPYS for being individual entrepreneurships. The Government Procurement is a development tool that generates economy for the AEPYS, it also is making the “Hilando el Desarrollo” program more dynamic.