Contabilidad y Auditoría
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Item Análisis de la gestión financiera de la Avícola Puntzan del cantón Baños(2021-08) Mariño Garcés, Janeth Carolina; DT - Gómez Romo, María del CarmenEl presente proyecto integrador atiende la necesidad de la Avícola Puntzan de realizar un análisis de su gestión financiera. Se realizó un análisis de la gestión financiera de la empresa con la finalidad de medir y mejorar la toma de decisiones de la Avícola Puntzan. En primera instancia se aplicó un cuestionario a los directivos de la empresa, esto permitió diagnosticar las herramientas de gestión financiera que se utilizan en la Avícola Puntzan. Una vez que se establecieron los instrumentos de gestión financiera que se utilizaron se procedió a realizar los análisis vertical y horizontal de los estados financieros para el período 2017-2020. A continuación, se aplicó la matriz de indicadores financieros que permitió interpretar y cuantificar la gestión financiera de la empresa, esto finalizó con el análisis Du-Pont. A continuación, se aplicó un análisis PESTEL y FODA para realizar la matriz de estrategias de la empresa que tienen como objetivo mejorar la gestión financiera de la Avícola Puntzan. Finalmente, se construyó el modelo de gestión financiera, para lo cual se explicó cada uno de sus elementos y su forma de interrelacionarse. La conclusión principal de la investigación es la necesidad de la empresa de aplicar de manera inmediata las estrategias propuestas para mejorar su toma de decisiones y su gestión financiera.Item Modelo de gestión financiera con un enfoque de maximización de utilidades en la empresa Connecta Services(2021-02) Chasiluisa Vargas, Karen Daniela; DT - Pico Barrionuevo, Fanny PaulinaEl presente proyecto integrador es un proyecto que se desarrolla dentro de la empresa Connecta Services ubicada en la ciudad de Ambato de la provincia Tungurahua, el cual propone la implementación de un Modelo De Gestión Financiera con un enfoque de maximización de utilidades, esta empresa se dedica al desarrollo web y sistemas informáticos cumpliendo las expectativas de sus clientes finales, logrando desde sus inicios tener una amplia cartera de clientes a nivel nacional dentro de la zona de la provincia como alrededor del país. Es importante destacar que para el desarrollo del modelo de gestión se realizó un análisis tanto interno y externo para conocer la situación actual la empresa, construyendo una matriz FODA, donde se conocerá las fortalezas, oportunidades, amenazas y oportunidades que atraviesa la empresa, además incluimos el desarrollo y análisis vertical y horizontal de los estados financieros de los años 2016 – 2019 ocasionando un estudio del futuro de las cinco razones financieras más relevantes con el fin de determinar las estrategias que se tomaran en cuenta para el desarrollo del modelo de gestión financiera. Por otra parte, para el desarrollo del modelo se realizaron diferentes modelos de proyecciones según las tendencias de las cuentas, el modelo esta desarrollado con variables de entrada y salida para los años 2020- 2024 con sus respectivos análisis.Item La administración financiera y la toma de decisiones en la empresa Promepel S.A.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) López Núñez, Henry Robert; DT - Lascano Aimacaña, Nelson RodrigoFinancial administration is one of the traditional functional areas of administration, found in any organization, competing with the analysis, decisions and actions related to the financial means necessary to the activity of said organization. Thus, the financial function integrates all the tasks related to the achievement, use and control of financial resources. Financial management is responsible for efficient management of working capital within a balance of risk and profitability criteria; In addition to guiding the financial strategy to guarantee the availability of sources of financing and to provide due registration of operations as control tools. The objective of the Financial Administration is the optimal management of human, financial and physical resources that are part of the company through the areas of Accounting, Budget and Treasury, Administrative Services and Human Resources The Financial Administration is a fundamental part in the development and economic growth of the companies, since today the companies that continue to operate are the ones that adapt better to the changes and make the right decisions. In the present research, a financial management model will be made adapted to the current needs of the companies, so that the company under study can know its current situation in internal and external aspects of the company and in this way to be able to make decisions In the present and to project to improve in the future.Item El plan operativo anual y la información financiera de la Junta Administradora de Agua Potable Canchagua Saquisili - Cotopaxi(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Tipantaxi Chanatasi, Alexandra Maribel; DT - Molina Jiménez, Ana GracielaThe purpose of this research is to provide a solution to the problems detected within the institution, which will respond to: "The deficiency in administrative and financial planning, which causes inconsistencies in the generation of financial information in the Management Board of Canchagua drinking water, "in the institution to propose short-term goals that leads to the correct management of resources and the proper management of the budget previously prepared, is important to comply with the activities that demand as an organization formed to serve a society. Within this context, the elaboration of an annual operational plan in which strategies and activities for the fulfillment of objectives are delineated, will be focused on obtaining timely financial information for the institution, which would contribute a very important value, contributing to the Management and resources. They will also be held responsibly in their obligations to regulators, thereby avoiding unnecessary expenses for payment of fines and penalties. One tool that will contribute to the fulfillment of the proposal will be the DAFO analysis, oriented to determine the strengths and weaknesses with which the institution is seen in an organizational panorama, seeking to improve and take advantage of each circumstance for the growth of the same in all its aspects. With the firm objective of serving the community in which its activities are carried out, demonstrating that, above all, the quality of the service must be prioritized and the firm foundations for the administration of resources to benefit each and every member of the institution.Item Los estudios de mercado internacionales y su impacto en la rentabilidad del sector florícola de la parroquia Joseguango bajo del cantón Latacunga(2016-09) Reinoso Estrella, Jessica Paulina; Medina Salcedo, Héctor RafaelThe export of roses in Ecuador is an agricultural activity that stands out as a productive engine that contributes significantly to the economic development of the country, being a source of employment mostly female, besides being one of the main non-oil products sent abroad, occupying an important place in the international market, due to the quality of Ecuadorian rose as color intensity, larger buttons, duration and longer stems that have allowed it to gain consumer preference. For several years the growers entrepreneurs have sold their product to countries like the United States, Russia and the European Union, international destinations that are traditional sales markets, creating a strong dependency that can trigger even bankruptcy of the farms and the lack international agreements, political and economic problems of these countries. also it contributes increasing production worldwide has caused a glut triggering a price reduction farms, which is reflected in low profitability of the sector.the urgent need to find new international markets through research and studies to obtain sustainable information to renew and gain new customers in plantations and thus place the product get better prices it opens. The objective is to present studies of existing international market, if they are being useful and open the possibility that through the union of flower growers more government support is sought with respect to having specialized studies of new markets, facilitate participation in promotional events and trade agreements seek to tariff improvements that are favorable to increase income levels, because according to cost-benefit analysis carried out in this investigation, it was found that the sector is vulnerable because they have low rates and in many cases yield losses occur.Item El cuadro de mando integral y su incidencia en los procesos estratégicos de la empresa SEMAUTO molina de la ciudad de Latacunga, año 2013.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-01) Molina Perez, Magali Victoria; DT - Rubio Sanchez, Mario Cristobal