Contabilidad y Auditoría

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    El financiamiento como factor de la rentabilidad de las microempresas de las asociaciones de productores de calzado Juan Cajas de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2017-05) Castro Navarrete, Sandra Elizabeth; DT - Sánchez Sánchez, Rubén Mauricio
    The present investigation project is based on analyzing the effect that the financing has on the effectiveness of the footwear sector of the Shopping Center Juan Cajas; the key points of this research were to determine the sources that these micro entrepreneurs use to finance and measure the level of profitability, these people belong to a competitive market for this reason the price of footwear does not vary too much. It is not sufficient to get the money from external sources for financing; it depends significantly on how each of the proprietors of these businesses manages and uses it. This is why most people do not have a collection margin established, as a result of this, they obtain illiquidity and because they do not have a record of their expenses and a financial structure, they do not know the level of profitability. The profitability of the sector depends on how they manage the money financed; the profits are not high so some of these people resort to long-term financing with financial institutions, which shows a high cost. The purpose of this investigation is to improve the profitability of the footwear production sector of the Juan Cajas association, applying an aggressive financing strategy model, and also to improve the level of liquidity of these micro entrepreneurs.