Contabilidad y Auditoría

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Author: search.filters.author.Zambrano Saldarriaga, Evelyn DayanaSubject: search.filters.subject.SEGMENTO UNO

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    La situación financiera de las Cooperativas de Ahorro y Crédito del segmento uno y los principios de Economía Popular y Solidaria en la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-09) Zambrano Saldarriaga, Evelyn Dayana; DT - Sánchez Sánchez, Rubén Mauricio
    The credit union at the national level are controlled by the Superintendency of Popular and Solidarity Economy, organizations of this sector are guided by principles which set the LOEPS in art. 4 to belong to this sector, the credit union should use these principles as these they are the basis for the correct functioning of the same, so it is essential to know the financial situation of the credit union, within the criteria measuring the financial situation we profitability that is nothing more than the profit from operations carried out, which is why we will focus on this issue and establish whether the profitableness in the credit union involved in the implementation of the principles of popular and solidarity economy. In researching can view definitions of the financial position, profitableness and the principles of popular and solidarity economy, the data obtained allow to establish that some cooperatives employ us fully the principles of popular and solidarity economy, research ends with a series of conclusions refer to the results obtained in accordance with the objectives set, then recommendations that will allow proper application of the principles of popular economy and solidarity were made.