Contabilidad y Auditoría

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Subject: search.filters.subject.INDICADORES MACROECONÓMICOS

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    La especialización económica en el comportamiento productivo del sector manufacturero en la zona 3-centro de Ecuador
    (2018-07) Carriel Nuñez, Wendy Alexandra; DT - Martínez Mesías, Juan Pablo
    En el presente trabajo investigativo tiene como objetivo analizar la especialización económica en los diferentes ritmos de crecimiento de la zona 3 centro de ecuador, las provincias que conforman este territorio es Tungurahua, Chimborazo, Cotopaxi y Pastaza durante un periodo de 4 años desde el 2012 al 2015. Para cumplir con el objetivo establecido se utiliza las técnicas de análisis regional, en este caso el índice de especialización económico donde se calcula dos coeficientes de localización que permite identificar el subsector que se destaca en cada región y la de especialización donde se visualiza el grado de diversificación que tiene cada provincia estos cálculos se realiza mediante la variable del valor agregado bruto del sector manufacturero, la misma que este indicador macroeconómico permite identificar el dinamismo y concentración que tiene cada subsector en cada territorio.
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    La situación económica del Ecuador y el riesgo crediticio en las cooperativas de ahorro y crédito de la provincia de Tungurahua
    (2017-08) Yaguachi Tzucag, Alexandra Margoth; DT - Mayorga Morales, Tito Patricio Ambato
    Given that the Ecuadorian economic situation has been affected during the last years, it has caused that the members of the cooperatives prioritize their expenses and cause delays in the days of payment of their credit obligations reason why the present research work is aimed at To analyze the impact of Ecuador's economic situation on the credit risk of savings and credit cooperatives in the province of Tungurahua. For its study, information was collected through documentary, bibliographical and field research, with a mixed approach. In addition, an econometric model with ordinary least squares was used, which consists in relating various macroeconomic factors to the non-compliance in credit portfolios. The main results were obtained through a survey applied to the managers or heads of credit of the Tungurahua COAC, which reflected that the economic situation of the country has affected to a large extent the timely payment of credits, GDP and unemployment that measure the economic situation of a country affect the increase in past due loans and delinquency rates, so it is finally recommended to carry out an administrative plan of credit risk that will allow to reinforce schemes, credit analyzes and criteria Of qualification of the partner, before granting the loans.