Contabilidad y Auditoría
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Item Análisis del proceso de concesión de microcrédito de la Cooperativa de Ahorro y Crédito Coop Centro Ltda. en el año 2018(2019-10) Luna Torres, Cynthia Carolina; DT - Lascano Aimacaña, Nelson RodrigoEl presente estudio busca analizar el proceso de concesión de microcrédito de la Cooperativa de Ahorro y Crédito Coop Centro Ltda., también se pretende realizar una descripción de la situación actual de la institución a través de métodos e instrumentos de recolección de información primaria y secundaria del entorno interno y externo. Lo cual, se trata de evaluar la concesión de microcréditos, así como también se busca relatar dicho proceso fundamentado en su base teórica. Se efectuó un diagnóstico financiero general a la organización mediante un análisis horizontal y vertical de la rentabilidad, vulnerabilidad patrimonial y de la liquidez en los últimos dos años de actividad de la cooperativa. Posteriormente se procedió a realizar un checklist a los folders de créditos otorgados por parte de la cooperativa en la línea de microcrédito durante el año 2018. Finalmente se realizó un cuestionario a los socios de la institución con el propósito de identificar su nivel de satisfacción con el servicio otorgado y se aplicó un check list a los asesores de crédito. Se apreció que la situación de la cooperativa es buena, dado que no se registraron valores preocupantes de rentabilidad, ni de vulnerabilidad patrimonial; sin embargo, su liquidez registró una disminución durante el año 2018. En lo que respecta a la satisfacción de los clientes y socios, se reconoció su satisfacción con la mayor parte de servicios ofertados por la cooperativa.Item Medición y control del riesgo financiero y la concesión de créditos a los socios de la Cooperativa de Ahorro y Crédito Policía Nacional de la ciudad de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2016-12) Izurieta Panchana, Silvia Valeria; DT - Medina Salcedo, Héctor RafaelThe work has as its reference point to consider the relationship of measurement and control of financial risk in the granting of credits to the partners of the Savings and Credit Cooperative National Police of the city of Ambato in different areas such as transport, consumption, trade among others driving the financial management toward the population of sectors and development of appropriate products, by what has been expected to implement policies of control and recovery of credits with the aim of reducing the financial risk by inadequate policies and procedures of the cooperative institution, in the development of the project has used a methodology with the modalities of field, documentary or for the process bibliographic The inquiry and information to be projected. A manual of policies and procedures for the control of financial risk and the granting of credits will solve the problem; this main contribution of this work is to help promote the financial growth of the Savings and Credit Cooperative National Police of the city of Ambato.Item Aplicación de una auditoría de gestión al proceso de concesión de créditos y su impacto en la liquidez de la Cooperativa de Ahorro y Crédito 9 de Octubre agencia Latacunga en el primer semestre del 2015(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-05) Rodríguez López, Katherin Yesenia; DT - Tobar Vasco, Guido HernánThis research project entitled "Application of a management audit to the process of concession and its impact on the liquidity of the credit union October 9 agency Latacunga in the first semester of 2015" has to inform and socialize on the different findings in the process of granting loans, in order to establish the impact on the liquidity of the institution and to identify the existing failings and to propose possible solutions within the area of credits which may increase the level of confidence in the users and human talent. By the results of research on the process of lending and its impact on liquidity, it has detected the lack of planning management audit considering as a weak point for the institution, and also the lack of continual trainings and that the administration does not promote teamwork specifically on the placement part and fundraising. In the current project has developed the main conclusions and recommendations about the research topic and additionally an operational methodology of the proposal has been developed which shows a management audit that is reflected in the process of granting loans in the Cooperative Oct. 9, in order to have proper management in the area of credit and so for having an optimal liquidity and achieving efficiency as an institution within the financial market.Item Los procesos de concesión de créditos y la liquidez en la Cooperativa Minga Ltda.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Guerrero Palacios, Ana Belén; DT - Vásconez Gavilánez, Lidia RosarioCredit Unions in Ecuador have had a great evolution thanks to the control that has exercised the Superintendency of Popular and Solidarity Economy, because of the lack of monitoring of the Control Agencies in previous years, has resulted in the implementation of procedures for granting of credits that are not substantiated or regulated, which resulted in many of the institutions high delinquency rates by the difficulties that occur when running the recovery process, due to the absence of legal documents that argue, support and can sustain the credit, which makes complex collection pre judiciary and judicial. This set of factors that complicate the collection make the cooperative leave to earn income and receive necessary resources for the implementation of their normal daily activities such as the fulfilment of one of its objectives is to promote the productive sector through the placement of resources through the delivery of microcredit, on the other hand does not allow it to cover the demand for withdrawals from savings and investments of its partners and the fulfilment of its obligations with suppliers. These processes in which determine the deposits of cash by the institution for the analysis and distribution of resources, are called management of liquidity risk and is based primarily on the study of all the odds and sources that has the institution to receive resources and the destinations that are going to give you, taking into account the demand for withdrawals from savings and investments of its partners, the activities carried out and the obligations that we generate their implementation in order to calculate the liquidity of the institution in which it seeks to ensure that all short-term liabilities are covered by current assets that are immediately processed in cash. This work analyzes the process of granting of credits that runs the Cooperative Minga Ltda., and the influence they have on the Liquidity indicators that presents the institution.Item Análisis del proceso de concesión de créditos y la liquidez en la Asociación Mutualista Ambato para la determinación de su eficiencia.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-10) Barona López, María Gabriela; DT - Zamora Sánchez, Ruth ArmeniaItem Concesión de créditos y su incidencia en los índices de morosidad, en la Pastoral Social Caritas Ambato, durante el año 2013.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-04) Núñez Villacís, Maritza Paola; DT - Altamirano Naranjo, Marco OswaldoItem La concesión de créditos y su incidencia en la rentabilidad de la empresa MIAUTO en el año 2014.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Pazmiño Vargas, Fabricio Israel; DT - Altamirano Naranjo, Marco Oswaldo