Contabilidad y Auditoria
Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985
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Item Caracterización de los Actores del Programa Hilando el Desarrollo en la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Morales Zúñiga, Dayana Katherine; DT - Ortiz Román, Hermel DavidThis research aims to promote the association of the involved of Hilando el Desarrollo’s Program in the Social and Solidarity Economy are engaged in school uniform program, since it is a strategy to be more competitive in the textile market which are part and where large companies operate. The Social and Solidarity Economy is based on principles of solidarity which are closely linked to the good life, which is a collective concept that always seeks to benefit the human being and ensure their fairness and partnership that seeks to articulate organizations with the same goal, that they have the same characteristics so that they can support as a company and thus grow and be strong competition. To this end the involved of Hilando el Desarrollo’s Program are opting for the association because they have managed to see all the advantages that brings be associated, such as increased bargaining power with suppliers, there are fewer intermediaries, reducing costs, higher sales and thus the value is higher, allowing them to have better living conditions, but in contrast to this there is still a large number of craft workshops that are unaware of the opportunities that can have if you get involved as a group. It is therefore necessary to promote the association that creates jobs and satisfying needs, trying to reduce poverty and increase the inclusion of people.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.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.