Contabilidad y Auditoría

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Subject: search.filters.subject.GESTIÓN DE TESORERÍA

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    La gestión de tesorería y su incidencia en la liquidez del sector cooperativo rural del cantón Ambato en el año 2013.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Economía., 2014-05) Velástegui Mangui, Jenny Monserrath; DT - Molina Jimenez, Ana Graciela
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    “La gestión de cobros y su incidencia en la liquidez de la corporación automotriz Alvarado Cía. Ltda., de la ciudad de Ambato en el año 2013”
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Economía., 2014-04) Ramírez Machado, Diego Javier; DT - Romero Villacres, Washintong Humberto
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    La gestión de tesorería y la liquidez de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Martínez López, Gissela Maribel; DT - Bedoya Jara, Mayra Patricia
    This work qualification, runs on the credit union "Kullki Wasi Ltda.", In order to investigate how this affects the poor Treasury Management in the liquidity of the entity, which has become a benchmark in many entities for their future, so they have developed management models, methodologies or financial plans which manage the surpluses and available funds properly and provishion, seize the opportunity to earn income through the rotation and investment capital of institutional work, to achieve the loyalty of partners and customers of the entity; inadequate financial risk management, current issues affecting the company's profitability and sustainability, showing effects as the mishandling of funding sources, increased bad debts, liquidity and volatility increased financial and operational expenditure, because of inadequate cash management, outdated policies and processes of economic financial management, poor financial and administrative planning, the poor financial analysis of the economic resources available to the entity, situation that might anticipate possible changes in the internal and external short-, medium- and long-term conditions, you can not predict the future but if foresee figures and risks, making decisions involving the preparation of possible outcomes. The study and analysis of financial and economic information 2014 of the entity, indicate that there is vulnerability and financial volatility, in terms of liquidity and risk concerns; risk management reduces the likelihood of a loss occurring and minimizes if it occurs, so it is important to have a liquidity contingency plan that enables business continuity to avoid affecting the institutional image; through optimizing cash flows through cash flow forecasts.
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    La gestión de cobranzas y la cartera vencida del Gobierno Autónomo Descentralizado Municipal de Cevallos.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-10) Muñoz Panimboza, Fernanda Maricela; DT - Paredes Paredes, Eduardo Antonio
    Work Qualification bearing the theme "Collection management and NPLs Decentralized Autonomous Government Municipal of Cevallos" correlational research applied to determine the degree of relationship between the variables objects of study and measure their behavior and as well as the grounds for the reactions to thereby determine the situations that give rise to breach of budgetary implementation. The study presents a descriptive research because the subcategories of each variable are widely detailing a qualitative and quantitative approach where qualitative method identifies the salient features of the variables was used. Meanwhile the quantitative method allows numerically measure the relationship between variables and the different results obtained in the investigation; the type of model used was the critical propositive, since it emphasizes the objective measurement of the elements, empirical proof and generalization of the results, for the collection of information the survey and observation was applied, and subsequently A statistical analysis of the scope of the results was performed. Chi square test was performed to test the hypothesis and observe the relationship between variables with 95% confidence level. The analytical methodology was used to achieve the objectives in order to assess the relationship between the causes and effects of the research problem. The results obtained and the conclusions that could reach show the direct relationship between the management of collections and past due loans where the main findings focus on taxpayers do not cancel each year their taxes, since not possess adequate information on the value of their assets nor tax benefits of prompt payment and also their financial resources are low. The GAD has not established guidelines that allow collections obtain an effective solution to reduce the level of nonperforming loans, this is why it is proposed to develop a collection management model that supports the collection of nonperforming legally due.