Contabilidad y Auditoría
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Item La gestión asociativa del Programa Hilando el Desarrollo en la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Rivera Jordán, Vanessa Anabel; DT - Ortiz Román, Hermel DavidThe Ecuadorian Constitution, article 288 provides that the Ecuadorian economic system is social solidarity, putting the solidarity economy at the same level as the public and private economy. The aim is to promote a new development model that the Constitution calls it Sumak Kawsay-Buen Vivir This constitutional recognition is part of the effort to promote social solidarity organizations ancestral economic practices and on the other hand, have been politically mobilized for the state to recognize them as practices that contribute to a new proposal of economic, social and political development. The Social Economy and Solidarity has set as its mission to contribute to the construction of a new way of life that leads to good living, so that solidarity economy is understood as a form of coexistence between people and nature that meets the needs human, ensuring the maintenance of life with a comprehensive view. That is why the government of the citizen revolution has created programs to generate new jobs and improve the living conditions of the population. Promoting democratization and participation of artisans in the textile sector of the Social and Solidarity Economy, carries out the "Spinning Development" program through which promotes economic inclusion and social mobility of thousands of textile artisans who seek achieve economic and decent and fair living conditions. Because it can be living as a small business hardly takes a partnership as a mechanism for cooperation between small and medium enterprises where the ideal way to work is to do it together, looking for a common purpose uniting forces to achieve a well-set As for the textile workshops should define strategies which allow them to enter the competitive world one way partnership is a model of management , this is a fundamental and essential for the formation and operation of associations instrument. One of the main problems faced by associations and those who are in the process of association Highland Development Program is the lack of knowledge about the processes continue to be part of an association. As this research is intended to suggest an association management model that is simple, understandable and appropriate to provide participants with information needs .Item Caracterización de los Actores del Programa Hilando el Desarrollo en la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Morales Zúñiga, Dayana Katherine; DT - Ortiz Román, Hermel DavidThis research aims to promote the association of the involved of Hilando el Desarrollo’s Program in the Social and Solidarity Economy are engaged in school uniform program, since it is a strategy to be more competitive in the textile market which are part and where large companies operate. The Social and Solidarity Economy is based on principles of solidarity which are closely linked to the good life, which is a collective concept that always seeks to benefit the human being and ensure their fairness and partnership that seeks to articulate organizations with the same goal, that they have the same characteristics so that they can support as a company and thus grow and be strong competition. To this end the involved of Hilando el Desarrollo’s Program are opting for the association because they have managed to see all the advantages that brings be associated, such as increased bargaining power with suppliers, there are fewer intermediaries, reducing costs, higher sales and thus the value is higher, allowing them to have better living conditions, but in contrast to this there is still a large number of craft workshops that are unaware of the opportunities that can have if you get involved as a group. It is therefore necessary to promote the association that creates jobs and satisfying needs, trying to reduce poverty and increase the inclusion of people.Item Factores que limitan la asociatividad del Programa Hilando el Desarrollo en la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Caiza Rivera, Lilibeth Maricel; DT - Ortiz Román, Hermel DavidThe present project is the limiting factors of partnership program Spinning Development in the Social and Solidarity Economy (ESS), which directly influences textile artisans from different associations; since the objective of the "Spinning Development" promotes economic inclusion and social mobility of thousands of textile artisans of ESS who seek to achieve economic and living, decent and fair conditions. Taking into account that the association is the future of this program, since small contracts for one-person enterprises generate minimal profits that do not contribute to its strengthening, so if you are promoted from the National Institute of Popular Economy and Solidarity (IEPS) is the associative generation of large contracts, which enable greater production revenues amount to craftsmen. The above program is an initiative of the national government to comply with the provisions of the Constitution of Ecuador, the National Plan for Good Living and the Ten-Year Education Plan; This is in charge of the Institute of Social and Solidarity Economy to encourage artisans who are part of a project developed by the Government within the program Spinning Development are 117 participants belonging to the province of Tungurahua as a part of the textile sector. As textile mills are facing adversity within the market itself, before the financial authorities; knowing that such association’s confidence is higher against the above. Textile mills have raised their targets and maintain adequate control of their resources and personal workshops; some of the limiting factors involved as challenges by partnering are whether there is cooperation as a group, trust among members, conflict resolution group, formation of shared interests, etc. So this research aims to develop and implement a training program with the most relevant issues involved as factors limiting the association.Item Los costos y niveles de producción en las asociaciones del Programa Hilando el Desarrollo en la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Coque Ramón, Walter Iván; DT - Coba Molina, Edisson MarceloThe Social and Solidarity Economy appears in Europe in the nineteenth century and in Latin America associated with other terms, this economy creates trends due to that is a link of actions and organizations that have the principle of solidarity, by what they ask for that to be a topic of discussion among the social and economic. At present countries are adopting this type of economy, a case of these is the Ecuador that from 2007 through programs practiced the Social and Solidarity Economy; it is so that the schedule is created spinning development. This program was created with the purpose of generating job to small artisans with the manufacture of uniforms, through the economic and social inclusion which consists in the associativity. The textile workshops as they are making daily are obliged to know how much produce and what is its profit margin; this is why to these workshops is essential to know about costs, because they must analyze their costs and production levels to make decisions.Item La formalización administrativa y financiera a través de la asociatividad de los actores del Programa Hilando el Desarrollo en la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-03) Gutiérrez Robles, Gloria Tatiana; DT - Cruz Lascano, Mary ElizabethThe research work has the fundamental purpose of knowing how this affects the administrative and financial planning associations that are part of the Hilando el Desarrollo Program as one of the key words we have that more of these associations are not well structured for not having a based on your organization, this makes a lot of actors give up their idea of participating in the program, the idea of implementing a strategic planning for that participants can use it and develop it, help create change within the associations, thus improving the level of production, order fulfillment, help eliminate waste of resources or turn better control which occur frequently, the use of various indicators can help to better functioning and organization, the main contribution of this work is to help to actors Hilando el Desarrollo Program zone 3 belonging to the province of Tungurahua can function better managing each of the resources, planning each of the activities to be developed, which will be very helpful for decision making and mainly have a little clearer objectives and goals they wish to meet long-term.Item Potencial del mercado interno y externo de una asociación. Estudio del Programa Hilando el Desarrollo en la Economía Social y Solidaria del Ecuador(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-03) Calvopiña Freire, Janeth Alejandra; DT - Coba Molina, Edisson MarceloInternationally, the popular and solidarity economy has gained importance in different countries, is considered a cornerstone for developing new initiatives, projects, looking for the good life, well-being and social inclusion of economic units of popular sectors. Building on the principles of cooperation, exchange, redistribution, equality and employment, transforming the economic and social system, promotes the existence of a model of society just, egalitarian relationships with trust, transparency and respect. Governmentsupport that has economic units through development programs has been important for the growth of the same. The Government seeks to redirect and channel people into the association between actors related to a sector is promoted. By partnering people may demonstrate the competitive advantages that are presented as having improved market access, work organization, increased production and more. The Spinning Development Program is one of the programs promoted by the Government , covering the textile sector , the actors involved are craftsmen , workshops , housewives , that by working capital, available resources and help from government.