Contabilidad y Auditoría

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End date: 2019Subject: search.filters.subject.ANÁLISIS FINANCIERO

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    El riesgo de crédito y la liquidez del sector avícola de la provincia de Tungurahua
    (2019-09) Carguacundo Nuela, Ana Cristina; DT - Salazar Mosquera, Germán Marcelo
    La presente investigación tiene como finalidad analizar el impacto del riesgo de crédito en la liquidez del sector avícola en la provincia de Tungurahua, considerando que el sector avícola ha experimentado un crecimiento significativo en los últimos años a nivel nacional con el incremento de la producción, comercialización y distribución de los productos como son la carne de pollo y los huevos marrones. Sin embargo el sector ha enfrentado un problema al momento de otorgar créditos a sus clientes en plazos muy extendidos lo que conlleva a quedarse sin liquidez para cubrir sus obligaciones a corto plazo con terceros. La administración de las empresas al implementar un sistema de gestión de riesgo de crédito se facilitará la evaluación de la capacidad crediticia de sus clientes. Por tanto en el presente trabajo de investigación se plantea un modelo para la respectiva evaluación crediticia, en el transcurso de la investigación se puntualizaron aspectos cuantitativos y cualitativos los cuales fueron consideradas para el proceso de gestión del riesgo de crédito.
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    La fluctuación de precios y el comportamiento financiero en las empresas productoras de huevo comercial de la provincia de Tungurahua
    (2019-05) Naranjo Pérez, Verónica Carolina; DT - Cuesta Chávez, Giovanna Alejandra
    El presente trabajo de investigación se enfoca en realizar un análisis sobre la relación que existe entre la fluctuación de precios de comercialización y el comportamiento financiero de las empresas de huevo comercial dentro de la provincia de Tungurahua; el sector avícola representa una actividad productiva dentro del país y de la provincia ya que genera fuentes importantes de empleo directo e indirecto y aportan a la dinamización de la economía. Para determinar la relación entre las variables de estudio se inició con el análisis de las fluctuaciones que ha sufrido el precio de la cubeta de huevo comercial durante los años 2016 y 2017 a través de un estudio de volatilidad y probabilidades; además se realizó un análisis de Herfindhal Hirschman con la finalidad de establecer el nivel de concentración dentro del sector. Con respecto al comportamiento financiero se aplicaron indicadores encaminados a determinar los niveles de eficiencia, desempeño y diagnóstico financiero de las empresas inmersas dentro del sector motivo de estudio; para concluir el análisis de datos se aplicó el método de correlación para la respectiva comprobación de la hipótesis.
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    La valoración de empresas del sector comercial como oportunidad de venta en la provincia de Cotopaxi
    (2019-02) Molina Panchi, Diego Fabián; DT - Pico Barrionuevo, Fanny Paulina
    En el presente trabajo de investigación se describe los distintos métodos de valoración de empresas. Actualmente el método más utilizado es el descuento de flujos de caja que corresponde al método dinámico, debido a que el mismo no únicamente permite conocer su estructura patrimonial, sino que permite valorar el potencial de la generación de la riqueza futura, cuya finalidad es conocer el valor intrínseco de la empresa en términos monetarios. El objetivo del presente trabajo de investigación es efectuar una valoración de empresas del sector comercial como una oportunidad de venta en la Provincia de Cotopaxi. A la vez se aplicó la técnica de la encuesta a las empresas del sector comercial de la ciudad de Latacunga que corresponden a 22 empresas evaluando dimensiones como valor, toma de decisiones, capital o patrimonio, riesgo, flujos de efectivo, tasa de descuento que son factores fundamentales dentro de la valoración de empresas. La metodología que se utilizó es cuantitativa, los resultados obtenidos se los realizó mediante la aplicación del programa SPSS, mediante las cuales se procedió al ingreso de información y la obtención de los resultados, a través del Alpha de Cronbach se determinó la fiabilidad del instrumento la cual se encuentra en 0,921 con 10 elementos determinándose que el instrumento aplicado es fiable para su aplicación y la comprobación de la hipótesis se lo efectúo a través del T Student. Finalmente, se realiza un análisis financiero y la aplicación de la parte que corresponde a la valoración de empresas se aplicó el método de flujos de caja descontados con una proyección a 15 años, las proyecciones se lo efectuaron a proyecciones logarítmicas, polinómicas y potencial que son los modelos que más se adaptan en el estudio.
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    Los activos fijos y la rentabilidad en las curtidurías de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2018-01) Heredia Albuja, Andrea Johanna; DT - Manjarrés Vásquez, Myrian del Rocío.
    During periods of boom in the economy, companies tend to increase their investment levels against positive market expectations, however, a precipitous prelude could mean losses to the productive sectors in general; therefore it is necessary to identify the actions taken in this scenario from a financial perspective. The present study aims to analyze the behavior of the fixed assets of tanneries in the province of Tungurahua, to diagnose the profitability conditions of the companies and to determine the relationship between the fixed assets of the sector with respect to their levels of profitability. We proceeded to estimate the correlation coefficient between the variables: fixed assets and net margin of profitability. This coefficient was applied a statistical test according to a student t distribution, under the null hypothesis that the variables do not present correlation. From this statistical test it was possible to determine if the variables subject to research are related, that is, if the investment in fixed assets has generated an increase in the profitability of companies engaged in leather tanning. The results showed a strong correlation between the fixed assets and the profitability of the companies, in addition to an inverse relationship between them, this would be related to the recessive process experienced by the economy of Ecuador in the middle of the period under study.
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    Las estrategias financieras y la rentabilidad de la nueva sucursal de la Cooperativa de Ahorro y Crédito Migrantes del Ecuador en el Mercado Mayorista de la ciudad de Ambato en el período 2016 – 2017
    (2017-06) Acosta Acosta, Katherine Lissette; DT - Bedoya Jara, Mayra Patricia
    Cooperativism in Ecuador guarantees to society a different way of producing wealth and redistributing it among its associates with the production, marketing, consumption of products, goods and services with popular and solidarity public financial intermediation, improving quality and life expectancy, increased Capacities and potential of the population; According to the statistical data published by the SEPS in October 2015, Ecuador registers a total of 887 credit unions, being the second country, by number in Latin America, therefore the present case analysis has as purpose to know the impact of The financial strategies in the profitability of the Migrant Savings and Credit Cooperative of Ecuador in the city of Ambato, for it is done a review of different theories on labor variables, which leads to the application of the survey and observation sheets ; It also consists of a profitability analysis of the last three years. Within the research, there are important results in which it can be seen that the financial strategies used in the Cooperative are not adequate and some are being poorly managed and therefore have an impact on profitability, since it presents a significant decrease in Three years.
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    La gestión financiera y las importaciones en la empresa Automekano Cía. Ltda de la Ciudad de Ambato
    (2017-04) Romero Cárdenas, Javier Enrique; DT - Ruiz Guajala, Mery Esperanza
    The productive scope of the country is based on several pillars, a sector that supports production, construction and employment generation is the importing sector of heavy machinery and spare parts, offering products with cutting-edge technology, currently in the world by the Internationalization of business is possible to get many goods that are marketed globally, hence the growth of import companies and brand representatives with worldwide recognition, it is important that the staff of companies have solid accounting, financial, Administrative, operational, must master the techniques of negotiation, logistics and supply chain, who know how to seize the opportunities and learn from the threats of the activity in which they are routed. The present research work contributes to improve the financial management and the import process of the company Automekano Cía. Ltda, Research techniques will be used to process the information provided by the company, the results obtained will be interpreted to recommend a financial management model that strengthens the area of imports and thus contributes to consolidate all areas of the company. Activities must be in accordance with the policies and plans in the medium and long term provided by the management of the company.
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    El análisis financiero y la toma de decisiones en la Cooperativa de Ahorro y Crédito Picaihua Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Supe Guaman, Wilma Margarita; DT - Izquierdo García, Daniel Eriel
    It is clear to indicate that the financial system plays a fundamental role in the functioning and development of the Ecuadorian economy, because "The participation of the financial entities contribute to raise the economic growth and the welfare of the population, thus promoting a healthy Development of the entire financial system."Cooperatives are in themselves autonomous associations of people who meet voluntarily to meet their economic, social and cultural needs and aspirations through a jointly owned and nonprofit management enterprise. It is for the above that the present study will be carried out in order to solve the deficient application of tools that analyze the financial statements currently present in the Cooperativa de Ahorro y CréditoPicaihua Ltda. The purpose of establishing the best tools, which facilitates decision making. The development of the research is important because the institution shows failures in the decision making process because they do not support their actions with technical tools of financial analysis. It is for this reason that the institution must opt for strategies that improve the efficiency in the management of economic resources, analyzing from different points of view the correct operability, with the objective of fully fulfilling its goals and, consequently, achieving a balance Financial solution that satisfies both its partners and customers.
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    El análisis financiero y la toma de decisiones en la Cooperativa de Ahorro y Crédito El Calvario Ltda., cantón Tisaleo
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Córdova Arcos, Freddy Fernando; DT - Mantilla Falcón, Luis Marcelo
    Taking into account the great importance of credit unions, as is the case of the Cooperativa de Ahorro y Crédito el Calvario Ltda., Tisaleo canton located in our country, which covers a broad market within economic activities And whose main objective is to raise the financial resources of people with capacity for saving and investment, according to the different activities that the citizens of Tisaleo canton realize has been necessary to carry out a financial analysis of its liquidity, economic performance and financial management of The resources, therefore, make wise decisions in the management of the same, so that the savings account or investors are not affected in the future. On the other hand the investigative work will have a positive impact since it will have sufficient time for its development, in addition will be arranged with the personnel of the Cooperative of Savings and Credit the Calvary Ltda., canton Tisaleo and will apply instruments and techniques Of research, which will provide the necessary information for the development of this study, which will be totally true. It should be noted that the research has an originality, because it is an issue that nobody has treated within the entity, finally it is inescapable to mention that any entity is financial or of any nature should make decisions according to the completion of a previous analysis or study, the same one that will allow to opt for the development and economic stability of the same one.
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    Estudio de las estrategias organizacionales aplicadas a la fábrica IMESCO de la ciudad de Ambato y los indicadores financieros
    (2017-03) Ramos Caicedo, Dolores Catherine; DT - Velasco Salazar, Rolando Xavier.
    Management in companies that guide and consolidate the implementation of organizational strategies inevitably becomes an imperative to achieve the objectives in terms of customer satisfaction, differentiation, profitability and growth; In addition to integrating in the company tools to evaluate the financial performance generates for management information that allows you to take action and decisions relevant to real signs that are detected by having an analysis of assets, liabilities, equity and investments are these favorable or adverse To strengthen or mitigate them respectively. The organization that establishes constant mechanisms that formulate strategies generating competitive advantages demands from its members a commitment to contribute with ideas and actions that reinvent the current way of doing things in a challenge of improvement allowing it to maintain itself successfully.
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    Producción agrícola y desarrollo económico de los productores agrícolas de la parroquia El Rosario del cantón Pelileo
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2017-01) Masaquiza Masaquiza, Luis Javier; DT - Álvarez Jiménez, Elsy Marcela
    This research project aims to study the influence of the agricultural production in the economic development of the parish El Rosario Canton Pelileo, for which the quali-quantitative approach was applied as this allows you to collect and analyze information so of primary and secondary sources to establish the link between the variables. To others, this approach implies from the problem statement to the combined use of inductive and deductive logic to analyze the problem posed. So that information from books, magazines and websites to be analyzed and described in the report was compiled by providing theoretical basis for research. Moreover, a survey of farmers in the area to determine what products they grow are, what are the factors limiting production, yield per production unit was applied; and productivity is the ratio of products obtained by a production system. In conclusion, it was to determine that a partnership model is the mechanism that will encourage production in the area.