Contabilidad y Auditoría

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Has files: YesSubject: search.filters.subject.PROCESO DE CRÉDITO

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Now showing 1 - 9 of 9
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    El riesgo de crédito y su impacto en la rentabilidad de la cooperativa de ahorro y crédito Llanganates del cantón Píllaro provincia de Tungurahua
    (2016-06) Viteri Fonseca, Rosana Cecilia; DT - Moscoso Córdova, Jeanette Lorena
    This research paper presents the following variables: Credit Risk and its impact on the profitability of the Cooperative Credit Union Llanganates Ltd., the Píllaro Canton province of Tungurahua, which processes credit is assessed that the financial institution uses in credit analysis to its customers to reduce credit risk, presenting shortcomings in almost all administrative processes; in this sense, the credit risk is very high which affects several business areas. rates of return and horizontal and vertical analysis where it was known that there is a considerable decrease in revenue from 2014 till 2015 also applies well; that the accounts of group 14 are not analyzed, there is no portfolio diversification, accounts or obligations were paid with public without planning, possibly made decrease cash accounts as are cash - banks and funds available; This particular analysis established that the institution at the present time is experiencing an economic crisis.
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    La morosidad de la cartera de microcrédito y su incidencia en los ingresos financieros de la cooperativa de ahorro y crédito CACPECO CIA. LTDA
    (2016-05) Masapanta Mena, Mónica Jeanett; DT - Izquierdo García, Daniel Eriel
    This following research is executed in the "CACPECO SAVINGS AND CREDIT COOPERATIVE LTD" small company from Cotopaxi, located in Latacunga city , Its main business asset is the credit portfolio, in order to identify the main causes that generate the increase of delinquencies especially in microcredit, An analysis of various mechanisms was executed, among them geographical coverage, financial structure, portfolio maturity, accounting treatment on interest loan portfolio, rate application of certain provisions determined by Monetary Policy and Financial Board, classification of overdue portfolio, that does not accrue interest nor overdue, portfolio analysis in lawsuit, off portfolio, likewise, analysis of quantitative data by linear regression model application with statistical student´s-t, it allows to project and know the future of variables, analysis of financial indicators, conducting surveys, interviews to institution officials and analysis of endogenous and exogenous factors
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    Estandarización de procesos y su relación con el rendimiento del personal del departamento de créditos de la Cooperativa de Ahorro y Crédito CHIBULEO Ltda., de la ciudad de Ambato en el año 2013.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-08) Ojeda Lozada, Andrea Carolina; DT - Cordova Pacheco, Ana
    Agreement with the current situation of the cooperative system in Ambato city has been the need to perform an analysis in the Savings and Credit Cooperative Chibuleo Ltda, specifically in the Loan Department with the reason to detect the shortcomings in the performance of the staff that obstructs the efficient and effective performance of the activities. For the development of the research began with the collection of real information provided directly by the personnel that work in this area, with the objective to learn about the important features that are part of the day to day running of the organization. The techniques used as the survey to all staff that are part of the credit department of the Cooperative Chibuleo and direct observation on the basis of the information obtained it was possible to know the real-world scene in which they are located, as well its weaknesses. The standardization of processes will be of great help to the cooperative, since by means of the recommendations implemented in this project, the Head of Credits may provide solutions to the shortcomings encountered and apply Strategies for improving the performance of the credit staff, in order to achieve their growth and remain on the market.
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    La concesión de créditos y la morosidad en la empresa Casa Musical Núñez.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría. Semipresencial., 2014-10) Clavijo Morán, Catalina Elizabeth; DT - Manzano Martinez, Maria Cristina
    This research is about providing credit that is affected by late payments in the company Casa Musical Núñez, many companies offer loans but few manage this process properly. In the present study the extent of lending to non-performing loans, the impact of granting a right to payment of the debt was handled also the actions to take for this process and what is the degree of delinquency each customer was identified Musical House on the company Núñez. The proposal is aimed at sales and collections department of the company Casa Musical Nunez and serves to implement better processes and policies in lending and customer default of the company decreases.
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    El proceso de crédito y la liquidez de la empresa PROMOTEX.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2015-12) Galarza Amancha, Alexandra Carolina; DT - Jimenez Estrella, Patricia Paola
    All credit granted becomes an account receivable generated collection costs and usually are not taken into account by the employer who seeks to place its product on the market often without considering the financial risk that the operations inadequate credit and collection could generate for the company. Without a risk assessment to identify likelihood and impact of a long-term loan granted at a time and not related to accounts payable in the short term, it ends up generating uncertainty and a low level of trust from suppliers and creditors. Information about liquidity and solvency of a company's ability to predict an organization like PROMOTEX, It has to meet its financial commitments as these fall due. Characterizing the credit policies, rules and procedures will prevent defaults customers have delayed financial transactions and bad customers primarily causing economic losses. Characterizing the credit policies, rules and procedures will prevent defaults customers have delayed financial transactions and bad customers primarily causing economic losses. Still important to have a high level of turnover; collect more primary is held for sale, since it may have a loss for the full cost of product sold. It is recommended that companies whose credit sales factor implement an active receivables management as a principle of financial policy to economic growth.
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    Procesos de crédito y cartera vencida de la Cooperativa de Ahorro Crédito Ambato Ltda. agencia Cevallos
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-05) Gavilanes Toapanta, Martha Rebeca; DT - Sánchez Sánchez, Rubén Mauricio
    Cooperative of Saving and Credit Ambato was born in the community of San Alfonso Chibuleo by an organizational, social, economic process. In 2004 they expanded its services to the canton Cevallos, in order to contribute to poverty reduction and improving the living conditions of the population by granting credit. To develop this research was to determine the incidence of credit processes and nonperforming loans, plus a field research with the actors interacting in Ambato Cooperative Ltda considered. Agency Cevallos., As it was necessary to know the real situation A literature search was also used - documentary, in order to compare and deepen and deducting different approaches and criteria of different authors on the research topic. Strategic plan to prevent and recover the portfolio is used as a contingency plan to control NPLs and also the proper application process and in the granting of credit, to potentiate the institutional growth.
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    La gestión empresarial del departamento de créditos y la situación financiera de la Cooperativa de Ahorro y Crédito PRODUACTIVA Cía. Ltda. Matriz Quero, período 2013.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Pallo Punina, Fátima Paola; DT - Vasconez Acuña, Lenyn Geovanny
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    Análisis del proceso de crédito y su incidencia en la morosidad de la Cooperativa de Ahorro y Crédito Cámara de Comercio de Ambato Ltda., periodo 2012
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-05) Moreta Meneses, Cristina Alexandra; DT - Manzano Martinez, Maria Cristina
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    El proceso de crédito y la cartera vencida de la cooperativa de ahorro y crédito PILAHUÍN Ltda. en el año 2013.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-02) Jaramillo Tiban, Andrea Gabriela; DT - Llerena Cepeda, Sonnia Lorena