Contabilidad y Auditoría

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Subject: search.filters.subject.COOPERATIVAS DE AHORRO Y CRÉDITO DEL SEGMENTO 2

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    Comportamiento de la cartera de crédito y su incidencia en la liquidez de las cooperativas de ahorro y crédito del Segmento 2 de la ciudad de Ambato, año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Quinatoa Agualongo, Héctor Geovanny; DT - Moscoso Córdova, Jeanette Lorena
    This research aims to identify the incidence of the behavior of the portfolio of credit in the liquidity of the cooperatives of savings and credit of segment 2 of the city of Ambato, during the year 2015-2016, the loans granted to customers must be efficient, effective therefore you will have a sound portfolio which will allow a good decision making. recovery of portfolio management, is a common problem in financial institutions. The methodology used is framed through exploratory research, researcher demonstrates concepts and definitions and "Leiva acclimatizes" with the subject or object of study and descriptive research (2002, p. 20) notes that "which examines, analyzes, or describes the present, current, reality in terms of facts, people, situations, the study sample was considered active co-operatives which correspond to 5 segment 2 of the city of Ambato. Within the main findings that prompted is there representing a relative variation of 3%, which reflects the level of liquidity of the COAC between 2015 and 2016 to show absolute variation of 1.36 a variable behaviour of the portfolio in cooperatives of study, between the year 2015 and 2016 in an average absolute variation of $1027.08 (thousands of dollars) , which is equivalent as relative variation of 5.33%. So it is necessary to propose strategies for positioning and recovery of portfolio affecting way positive in the liquidity of the cooperatives of savings and credit of segment 2 of the city of Ambato. This context is experienced by cooperatives, which presents certain aspects to improve, potentialize your growth, and improve recovery of portfolio management and liquidity of the institution.
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    Las estrategias financieras y el incremento patrimonial de las Cooperativas de Ahorro y Crédito del segmento 2 del cantón Ambato en los períodos 2014 – 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-02) Gancino Ortega, Lissette Alejandra; DT - Molina Jiménez, Ana Graciela
    In the present research the financial strategies and the patrimonial increases of the savings and credit cooperatives of segment two of the canton Ambato are analyzed, for which it was decided to study the financial strategies that obtained the greatest impact in the increase of the patrimony. In addition, financial indicators were applied to determine if the equity increased during the year 2015. This problem is affected in the profitability of cooperatives, thus reducing their competitiveness and ability to stay in the cooperative market. One of the most important indicators is the patrimonial sufficiency that relates the technical patrimony constituted and the assets and contingents weighted by risk, in which the law requires a minimum of 9% of this indicator to be maintained to support the institution's current and future operations. It was also analyzed whether the cooperatives comply with the regulations established by the Monetary and Financial Organic Code and the Law of Popular and Solidarity Economy for the strengthening of patrimony, utilities and irreparable legal reserve fund. In the end it is possible to propose an operational model for the financial strategies and the increment of the patrimony that will allow to fulfill all the objectives established by each cooperative entity.