Centro de Posgrado Auditoría
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Item Métodos para la medición de la eficiencia financiera. Un estudio comparativo en las cooperativas de ahorro y crédito.(2021-10-22) Muñoz Moyano, César Augusto; DT - Moreno Mejía, Mario AlbertoEl presente trabajo de investigación pretende determinar la consistencia de los métodos de medición de la eficiencia financiera de las cooperativas de ahorro y crédito del Ecuador debido a la importancia que mantiene el sector financiero en el país y su influencia en el desarrollo socio-económico. Para la consecución de este objetivo este estudio: identificará cuales son los métodos de medición e índice de eficiencia financiera de las cooperativas de ahorro y crédito del segmento uno del Ecuador en el periodo 2015-2019; establecerá un índice de eficiencia financiera de este sector cooperativista en el periodo analizado a través de los modelos de frontera paramétricos y no paramétricos: Análisis Envolvente de Datos, Frontera Estocástica e Índice de Productividad de Malmquist, bajo los enfoques de intermediación y producción, con una doble orientación input-output, los cuales ofrecen una alternativa diferente y superadora a los indicadores financieros (actualmente utilizados por la SEPS para estimar la eficiencia financiera), ya que pueden utilizar múltiples variables inputs y outputs a la vez; y, comparará los índices de la eficiencia financiera obtenidos por las cooperativas de ahorro y crédito de los años analizados a través de ratios financieros Eficiencia Financiera en relación al Activo y Eficiencia Financiera en relación al Patrimonio, con los estimados a través de los modelos estadísticos de frontera. El estudio demuestra la existencia de una homogeneidad en los índices de eficiencia financiera de las treinta y dos cooperativas de ahorro y crédito analizadas, lo cual evidencia una consistencia entre ratios financieros y los modelos de la frontera paramétricos y no paramétricos, y provee a las instituciones financieras de seguridad y certeza en su toma de decisiones, debido a que, independientemente del modelo estadístico con el cual pretendan medir la eficiencia financiera, se obtendrán resultados análogos. Esto en sí, permitirá que las cooperativas de ahorro y crédito mantengan una estabilidad económica y financiera, cuenten con una adecuada optimización de recursos, conozcan con exactitud sus niveles de eficiencia financiera y garanticen a sus socios una apropiada reinversión de su dinero.Item Los indicadores financieros y la toma de decisiones en la Cooperativa de Ahorro y Crédito Cámara de Comercio de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Salazar Portero, Diana Verónica; DT - Tobar Vasco, Guido HernánThis research is based on the common factors that may be involved in a financial institution, so that through effective information gathering consists of the following: In Chapter I approaches and analysis of research which analyzes are presented and based on the agreements of multiple criteria is encouraged to direct research framed in financial indices for decision-making, so it is a reliable under study and can generate many questions to answer in the same way narrows the grounds of the problem, the approach of the objectives and the corresponding delimitation presented in the credit union Ambato Chamber of Commerce. In Chapter II within the theoretical framework research background have served to be based on the study in question are exposed all framed the regulations that govern our country, such as the Organic Law of Popular Economy and Solidarity Financial System, International Standards accounting, General Law of the System of Financial Institutions and the Organic Financial Code Monetary., also in this chapter the merits of the problem and its graphical representations spreads, the same that they will allow a hypothesis to study and identify the research variables . With regard to Chapter III methods and tools used during the research process are established, so the mode of study and data collection plan and their respective interpretation. Also, with regard to Chapter IV and V results and interpretation of the data obtained quantitatively established, then they are related to the hypothesis which will be known if the study object is met; further comprises the general conclusions and recommendations which you reach the end of the study, among the main thing we can say is on the financial aspects for measuring the financial situation of the cooperative reflected in financial indicators are those that enable us some extent have a timely generation of decision-making, which can help to establish the real situation and consider the best options for effective change within the institution.Item La cultura del ahorro y la generación de nuevas actividades productivas en los socios de la primera Cooperativa de Ahorro y Crédito perteneciente al Segmento Uno de la ciudad de Ambato, provincia de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Saltos Alvarado, Verónica Katinka; DT - Izquierdo García, Daniel ErielThe research raised aims to generate new productive activities to the culture of savings to the partners in the OSCUS Cooperative, which belongs as the first institution in the segment one of Ambato city, Tungurahua Province during the years 2013-2015. The philosophical foundation of this work to establish the causes of a culture of saving limited in the OSCUS Cooperative´s partners, stablishing the microcredit as a strategy to achieve a strengthening in the aforementioned culture and thereby obtain an impact on new alternative productive or strengthening of existing ones. The legal foundation is based on current regulations established by the Superintendencia de Economía Popular y Solidaria and the OSCUS Cooperative´s legal base. Within the scientific substantiation - Theoretical conceptualization of the fundamental categories of both the dependent variable shown, this is the productive activities, productive growth and purchasing power; with respect to the independent variable savings culture, microcredit and funding is conceptualized. Each of these subordinates have been properly conceptually. It was established to consider microcredit as a savings culture strategy to contribute to the generation of new productive activities in the OSCUS Cooperative´s partners. The research methodology was applied literature, exploratory, descriptive and correlational study population were 98 partners. Among the key findings of microcredit growth of 21% is recorded; They are considered microcredits for activities such as bakery and pork; The distribution of the amounts awarded by activity, trade stands and the craft industry, services and agriculture; the highest award of the loans has fallen since the first half of the year; and the type of microcredit most accessed by members of the cooperative is " simple accumulation ", with 44 %; followed by " enterprise micro - enterprise" With the applied survey it was found that there are serious limitations by partners regarding the culture of saving, as is the lack of savings strategies paying debts being the primary concern of those who have access to microcredit.Item El desempeño financiero y la sostenibilidad de las Cooperativas de Ahorro y Crédito de los Segmentos 3 y 4 en la provincia de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Amaguaña Amaguaña, Luz Irene; DT - Mayorga Abril, César MedardoThe development of this research project are the credit union segments 3 and 4 of the province of Tungurahua, which perform financial intermediation. It is important to note that although cooperatives by their nature are governed by a social ethic, must also respond by an institutional administrative, economic and financial efficiency, which guarantees sustainability in the long term, which often overpowers the duties of solidarity which in theory should be privileged. Given its importance, it aims to design and implement strategies to control the disorganization of the administrative and financial activities in the credit union segments 3 and 4 of the province of Tungurahua with financial activity, implementing strategies to control the administrative and financial activities , in order to develop a more reliable assessment of the future and get better results in the administrative and financial operations and provide better service in the long term and provide more benefits to its partners and customers who deposited their money in unions and credit, thus provide security and ensure sustainability over time. Therefore, the overall objective proposed is to contribute to the institutional strengthening of the credit union with financial activity by designing strategies to control the disorganization of the administrative and financial activities of the financial administrative, economic performance unions credit segments 3 and 4 financial intermediation activity that allows them to operate in accordance with criteria of efficiency and sustainability over time.Item “El riesgo operativo y la rentabilidad en la Cooperativa de Ahorro y Crédito Cámara de Comercio de Ambato Ltda.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Esparza Jaya, Dolores del Carmen; DT - Salazar Mejía, Cesar AugustoThis paper considers the study and analysis of operational risk, which is caused by human error, system failures, existing policies, processes or inadequate controls and external events; by applying the process of identification, measurement, control and mitigation; resulting in the level of vulnerability of the Cooperative Ambato Chamber of Commerce Ltda.; upon the occurrence of any loss events, the risks are no longer simply to avoid dangers, but in many cases are opportunities to seize, allowing you to create value for the institution. The control system and operational risk management refers to measures to be used for mitigation process events of greater impact, resulting from the lifting of the risk matrix of the entity that is nothing but the graphical representation of probability and impact, these control activities are established to ensure the proper execution of risk responses. However for certain purposes the activities of control constitute the risk response. Having evaluated the relevant risks determined how to respond, through avoid, reduction, sharing, or accept the risk. Control activities serve to mitigate the risks of most relevant events; through establishing action plans to be executed and subsequently measured and evaluated in order to check the effectiveness of control and thus check whether the reduced risk severity; this requires the support of senior management and process managers who areItem Gestión financiera para reducir la morosidad en la Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza Ltda. CACPE Pastaza(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-04) Lalama Ochoa, María SoledadItem El riesgo operativo y su impacto en el estado de resultados de las Cooperativas de Ahorro y Crédito - Segmento Uno (con casa matriz en la provincia de Tungurahua)(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Ortega Romero, Diana Priscila; DT - Vásconez Acuña, Lenyn GeovannyThe risk arises from the uncertainty and the inability to predict the future. An everyday act can produce a negative result due to the adverse circumstances that arose at a particular time. Risk management has become one of the biggest challenges of Credit Unions. These institutions face a variety of financial risks, such as credit risk, liquidity, market, legal, reputational and operational; the last one it’s one of the most important, but perhaps the less managed. Processes, technology, people and even external things can generate events that cause significant monetary losses. Operational risk is inherent in the institution and can not always be removed, however, you can work on it to reduce its effects. Due to increasing competition financial institutions have no choice but to venture into risk management, a process focused on the detection and treatment of the facts that impact an organization. Through it, you can redefine strategies, modify techniques or engage appropriate controls. Thereby achieving the effects and minimize therefore possible losses. The success of a cooperative financial institution will depend heavily on its ability to control operational risk, determining mechanisms enabling it to lessen the impact and ensure the achievement of the objectives. Risk management includes the identification, measurement, mitigation and monitoring of repetitive factors and is not a process that has an end date, but is permanent. This research defines risks matrix, and the mechanism for the development of risk map and finally key risk indicators that allow to take decisions opportunely.Item La cartera de créditos y rentabilidad de las Cooperativas de Ahorro y Crédito del Segmento Dos de la ciudad de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Bedón Mayorga, Gladys Alexandra; DT - Mayorga Abril, César MedardoThe present research is focused on demonstrating the importance of analyzing the loan portfolio of the Savings and Credit Cooperatives "Segment two in the city of Ambato" the same that allow you to have an overview on the situation of the financial sector and its internal and external effects. The main interest is to reduce NPLs Segment and improve collection management process, because in the last year has increased and is of great concern over the slow return of cash so you can put more loans in different sectors Sierra Center. Liquidity directly affects the profitability of any institution and if corrective actions for the case of Credit Unions Segment two is taken, can lead to a very high-performing loans since the rotation of the accounts receivables of the company are not being sequential or periodic because customers are canceling their obligations to the expiration date causing economic gaps which directly affects the liquidity of the company and hence profitability, thus promoting non-performing assets and arrears. One of the significant weaknesses which are reflected in this type of cooperatives, is the lack of an institutional culture towards risk assessing the likelihood and impact when it refers to the process of credit management, so it is important to have Management model collection that allows financial institutions to keep tabs on late in order to make timely decisions to maintain an image of productivity and competitiveness, allowing to increase the degree of customer loyalty and reduced financial risk. The originality of this research is based on the diverse diagnostic indices and indicators obtained through primary and secondary information for the development of a management tool to improve the collection process.Item Colocación de productos financieros y sobreendeudamiento en los socios de la Cooperativa de Ahorro y Crédito Riobamba Ltda. agencia Cumandá(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Márquez, Mariela Alejandrina; DT - Álvarez Jiménez, Elsy MarcelaThis research is executed in the credit union Riobamba Ltda. Cumandá Agency, in the province of Chimborazo, in order to provide direct solutions to reduce indebtedness, which will solve the deterioration in domestic economy that has incurred high delinquency, the aim is to raise awareness to these partners to minimize payment delays, and propose the implementation of an administration of financial products based on strategies against the overhang of non-performing partners in the credit union Riobamba Ltda., Cumandá Agency during the period 2014. The proper management of financial products will help design strategies for financial education, for credit officers, to help early detection of a possible future indebtedness of the partners who apply for loans. Therefore the proposed management model will reduce the financial problems currently facing the organization, and implement strategies for meeting the goals and objectives set by the financial institution