Centro de Posgrado Auditoría

Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/979

Browse

Subject: search.filters.subject.TUNGURAHUA

Search Results

Now showing 1 - 3 of 3
  • No Thumbnail Available
    Item
    El gobierno corporativo y la rentabilidad de las ooperativas del segmento 2 de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2018-01) Tubón Quinfia, Sandra Margoth; DT - Mayorga Abril, César Medardo
    The present work develops a study of corporate governance and the profitability of the cooperatives of segment 2 of the province of Tungurahua; identifying that the institutional structure in which they perform considers it of vital importance and that it is in accordance with the current reality; Therefore, it is determined that the management of corporate governance is at acceptable levels, although there are aspects that should be improved, considering that for decision-making, personnel who are immersed in the management of the proper functioning of the company are included. cooperative this as a result of which they were routed starting from the socialization with the entities involved within the Corporate Government. It is worth mentioning that the level of experience and professionalism should prevail as fundamental aspects for an adequate management and making the right decisions for the benefit of the organization. This is because the financial intermediation cooperatives must be accountable to their associates who have placed trust in the institution. Likewise, the profitability indicators of the cooperatives of segment 2 of the province of Tungurahua were analyzed, finding in the first instance that the profitability on the segment 2 patrimony at national level, maintains an acceptable indicator, but consequent when making the comparison with the cooperatives studied in the province of Tungurahua, do not meet the desired expectation in relation to the group and evidence problems in their patrimonial profitability; while the return on the assets that they present at the level of the whole country in segment 2 is higher than the institutions analyzed, so it could be mentioned that they present a weak management in terms of the performance of their assets, and although their indicators are positive, these are below the general average presented. Based on the data obtained from the study, strategies were developed to achieve an adequate management of the Surveillance Council in the Cooperatives of segment 2 of the province of Tungurahua.
  • No Thumbnail Available
    Item
    E-commerce y su impacto en el desarrollo económico de las pequeñas y medianas empresas de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Valencia Toapanta, María Gabriela; DT - Naranjo Santamaría, Joselito Ricardo
    Currently the e-commerce has continually evolved as business environment has become more demanding with regard to customer needs, which entails companies to be at the forefront of technology in order to support their defined business strategies. The research reveals that many perceptual factors that can motivate companies to enter in the world of online business can be found. According to the study performed by García López (2015), which contrasts the turnover of electronic commerce with the turnover of retail trade, there is an advantage in the growth trend for the Internet business since during the Spanish from 2007 electronic commerce had continually rising while the retail business returned to its growth path after two years. In the province of Tungurahua, SMEs could use e-commerce as a tool to strengthen its sales. For this purpose, this research aims to obtain information on xv the reasons why e-commerce has not been applied as a tool to improve sales in SMEs from the province of Tungurahua; likewise the effect of the non-application on the economic development. The results were obtained by collecting data from a survey of twenty questions to entrepreneurs of SMEs and concluded that for economic development is necessary for companies to remain in constant innovation, which today is reflected in the Internet business. Also, this study aims to obtain the degree of knowledge of entrepreneurs on electronic commerce, their criteria regarding the effect it has on the economic development of the Province of Tungurahua, experiences gained by shopping online and using networks social. In addition, it seeks to get information about businesses that want to take on the challenge of Internet sales and seeks also to know the views of a possible implementation of e-commerce in SMEs of the province, providing them with the necessary options for its realization. Finally, this paper aims to demonstrate the existence of a potential market at a provincial and national level, so that SMEs from the province of Tungurahua include e-commerce in their business, as it will increase income, upgrade their systems computer and add payment methods to cancel the good and / or service provided to the customer, thereby it will permit to promote their products through search engines, websites and social networks.
  • No Thumbnail Available
    Item
    "La planificación tributaria y las obligaciones fiscales en las empresas del sector de la curtiembre de la provincia del Tungurahua y Cotopaxi".
    (2014) Pichucho Salazar, Elizabeth del Carmen
    La planeación tributaria como herramienta de gestión gerencial busca el aprovechamiento racional de las ventajas y oportunidades de negocios así como la fijación de políticas para la toma de decisiones. La presente investigación tiene como propósito la adopción de un modelo de planificación tributaria debido a que la mayoría de las empresas del sector de la curtiembre no cuentan con una herramienta financiera que cubra las necesidades del entorno, que ayude a mejorar el control tributario, se parte, de que esto se logrará con la toma de decisiones optimizando los recursos de las empresas que adopten una planificación tributaria con el correcto cumplimiento de las obligaciones fiscales de las empresas del sector de la curtiembre, para que puedan contar con una herramienta que ofrezca una guía donde especifique la manera correcta de realizar cada una de las tareas propias del departamento evitando incurrir en ilícitos tributarios.