Contabilidad y Auditoría

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Author: search.filters.author.Gancino Ortega, Lissette AlejandraSubject: search.filters.subject.COOPERATIVAS DE AHORRO Y CRÉDITO DEL SEGMENTO 2

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    Las estrategias financieras y el incremento patrimonial de las Cooperativas de Ahorro y Crédito del segmento 2 del cantón Ambato en los períodos 2014 – 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-02) Gancino Ortega, Lissette Alejandra; DT - Molina Jiménez, Ana Graciela
    In the present research the financial strategies and the patrimonial increases of the savings and credit cooperatives of segment two of the canton Ambato are analyzed, for which it was decided to study the financial strategies that obtained the greatest impact in the increase of the patrimony. In addition, financial indicators were applied to determine if the equity increased during the year 2015. This problem is affected in the profitability of cooperatives, thus reducing their competitiveness and ability to stay in the cooperative market. One of the most important indicators is the patrimonial sufficiency that relates the technical patrimony constituted and the assets and contingents weighted by risk, in which the law requires a minimum of 9% of this indicator to be maintained to support the institution's current and future operations. It was also analyzed whether the cooperatives comply with the regulations established by the Monetary and Financial Organic Code and the Law of Popular and Solidarity Economy for the strengthening of patrimony, utilities and irreparable legal reserve fund. In the end it is possible to propose an operational model for the financial strategies and the increment of the patrimony that will allow to fulfill all the objectives established by each cooperative entity.