Contabilidad y Auditoría
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Item Los créditos Quirografarios a corto plazo y su incidencia en los indicadores de liquidez en la Cooperativa de Ahorro y Crédito de Indígenas de Ecuador de la ciudad de Ambato otorgados en el primer semestre del año 2015(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-05) Torres Núñez, Lorena Alexandra; DT - Tobar Vasco, Guido HernánThe investigative work has the fundamental purpose of responding to the problem detected which is: "The short-term unsecured credits and their impact on the liquidity indicators in the Ecuador Indigenous Savings and Credit Cooperative of the city of Ambato granted in The first half of 2015 "one of the key points in this area is strategic planning for lack of procedures and goals to be met in the department's credit department, personnel turnover in that department, lack of support in credits Attachments of the credits issued and the less interest in the agility of delivery of the product offered in the entity and in which it is reflected in the financial statements and therefore in the analyzes to know if it affects in the indicators of liquidity and all this includes The bad decisions made by the Management; Which proposes a method of solution that is the following Creation of internal procedures manual for granting of credits, which set goals, proposals for personnel trained in the area, with the approach of the solution is to avoid the rotation of personnel And that there is commitment with the company to meet goals and thus be able to reach a competitive level at Provincial Level and demonstrating those goals that may be reflected in the Institutional Financial Reports