Contabilidad y Auditoría

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Subject: search.filters.subject.CONTROL OPERATIVO

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    Control interno y operativo de los elementos del costo de producción en la empresa “Xavis Jeans” del cantón Pelileo
    (2022-05) Morales Amán, Katheryn Lizbeth; DT - Barreno Córdova, Carlos Alberto
    El siguiente proyecto integrador cuyo objetivo se basa en diseñar el control interno y operativo para la gestión de los elementos del costo de producción en la empresa “Xavis Jeans” del cantón Pelileo. Realizado durante el último semestre del año 2021. La necesidad de aplicar y desarrollar el mencionado manual de control interno y operativo de los elementos del costo, surge dado que la empresa carece de un control minucioso de los tres elementos del costo. Para la elaboración del presente proyecto integrador se utilizó el método del COSO, como implementación de una herramienta del control interno, por el mismo que se ha logrado ubicar los aspectos que constituyen debilidades y posterior a ello ir gestionando cada uno de ellos para poder modificar el comportamiento de los mismos, todo ello nos llevó a un mejoramiento en el desempeño de la ejecución de los recursos y la mano de obra, además de que al mejorar los mecanismos de control interno se puede optimizar la implementación en la gestión administrativa que refuerza los sistemas vinculados al ciclo de gasto.
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    El control operativo en la colocación de créditos y la cartera en la Cooperativa de Ahorro y Crédito Educadores de Tungurahua Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-09) Arévalo Bassante, Fabricio Daniel; DT - Vásconez Acuña, Lenyn Geovanny
    Credit risk is identified as a threat to the achievement of the Cooperative's objectives and therefore, situations that may affect the managers, investors and shareholders. Obviously the best way to avoid insolvency situations is through a good operational control, by financial institutions not to register losses and to suffer problems in the placement of credits and recovery of their portfolio, is less worrisome if the entities have resources to cover those losses. Risk behavior involves identification, prevention, monitoring and adoption of measures, models, as well as the implementation of adequate systems to avoid the uncertainty of non-compliance. The purpose of the investigation is to determine if the credit handbook details strategies for portfolio recovery, activities that must be complied with in order to reduce the past due portfolio, in order to avoid illiquidity in the financial institution. The importance of the research lies in the fact that an efficient proposal is presented to mitigate credit risk, increase control over the placement of loans and improve the liquidity of the financial institution.Credit risk is identified as a threat to the achievement of the Cooperative's objectives and therefore, situations that may affect the managers, investors and shareholders. Obviously the best way to avoid insolvency situations is through a good operational control, by financial institutions not to register losses and to suffer problems in the placement of credits and recovery of their portfolio, is less worrisome if the entities have resources to cover those losses. Risk behavior involves identification, prevention, monitoring and adoption of measures, models, as well as the implementation of adequate systems to avoid the uncertainty of non-compliance. The purpose of the investigation is to determine if the credit handbook details strategies for portfolio recovery, activities that must be complied with in order to reduce the past due portfolio, in order to avoid illiquidity in the financial institution. The importance of the research lies in the fact that an efficient proposal is presented to mitigate credit risk, increase control over the placement of loans and improve the liquidity of the financial institution.
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    Los riesgos de crédito y la rentabilidad de la empresa DISTRIVECA S.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría. Semipresencial., 2015-04) Lescano Vaca, Sheyla Maribel; DT - Romero Villacres, Washintong Humberto