Contabilidad y Auditoría

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Subject: search.filters.subject.KULLKI WASI

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    Cartera vencida y liquidez en la COAC Kullki Wasi en tiempo de covid-19
    (2022-09) Chango Supe, Karina de los Ángeles; DT - Mayorga Abril, César Medardo
    El presente análisis de caso tuvo como objetivo describir el índice de cartera vencida desde el periodo 2020 y 2021, los cuales fueron los años en el que se produjo la pandemia, del mismo modo la liquidez presentada en estos años además de dar conocer la relación existente entre la cartera vencida con el indicador de liquidez, mediante una correlación de Pearson y posterior regresión lineal simple. La metodología aplicada paraesta investigación fue de tipo bibliográfica puesto que se tomó datos de fuentes secundarias haciendo uso de documentos proporcionados por la institución. Para efectosdel análisis se utilizó el balance general. En la realización del análisis financiero de los resultados obtenidosse pudo identificarlasrepercusiones de la cartera vencida en relacióncon la liquidez. Finalmente se llega a una conclusión general en el que el declive económico ha sido un determinante para la mora de los socios en sus obligaciones crediticias.
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    La planificación financiera y la liquidez en la Cooperativa de Ahorro y Crédito KULLKI WASI. Ltda. de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-11) Caizabanda Masaquiza, Sixto Baltazar; DT - Moscoso Córdova, Jeanette Lorena
    The development of the financial market has established innovation processes to stay in the environment, so financial planning becomes the tool of economic management that allows potentiate economic and organizational development of the credit union KULLKI WASI. Ltda. Of the city of Ambato, in this context the absence of this instrument has generated stagnation and therefore can not generate a high liquidity management affect the service that is generated in the environment, in the methodological process, research field is determined that it is necessary to establish a framework for planning in order to remain on the market and thus meet internal and external requirements, the same as through effective liquidity generate financial sustainability, the results allowed to establish that the design planning through a financial budget will promote the liquidity necessary to generate organizational efficiency and thus access customer loyalty and user. Therefore it is vital to generate a change to the financial addressing, based on the structure of a budget allowing evenly distribute the financial resources to access and then change the institutional profile.
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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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    Modelo de gestión financiera para el desarrollo competitivo de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Martínez López, Maritza Alexandra; DT - Coello Gómez, Gladys Gimena
    This research is executed in the Cooperative Savings and Credit "Kullki Wasi Ltda.", in order to investigate how the financial management affects the competitive development of the company, which makes the application process management, administration, management and control of cash flows and financial capital; leading to an attractive but overly competitive market, where the supply of financial products and services and nonfinancial vary in expertise and innovation, becoming boosters factors of economic financial management and competitiveness, differentiating on quality, quantity and cost maintaining a balance between them, directing the efforts of all those who make up its organizational architecture to generate an added value that involves setting priorities, allocating resources and defining goals and measures of success, without neglecting the normal regulation and supervision of the different entities of control. The design can shape and guide the growth pattern of the entity only if it is integrated into a long-term vision, so the implementation of a financial management model for the competitive development for the credit union "Kullki Wasi Ltda . "It will define strategies to improve financial and economic results through timely and appropriate decisions in the present that will allow in the future grow economicamante but sustainable over time which ensures its permanence in the competitive market and in the financial system; by the above it is important to consider that one of the main objectives of financial management and the competitive development of credit unions is to achieve the planned results in their strategies and goals, maintaining adequate levels of profitability and financial sustainability minimizing risks as reflected in its financial indicators and management.
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    La gestión del riesgo de crédito y su incidencia en los resultados financieros de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda. del cantón Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-04) Tiche Baltazar, Luz María; DT - Izquierdo, Daniel
    Cooperative of Saving and Credit Kullki Wasi Ltda., is a financial institution that provides financial services to the marginal rural and urban population, and is present in the central part of the country, in order to contribute to the reduction of poverty, migration and to improve the living conditions of the population. Cooperative of Saving and Credit Ltda. Wasi Kullki, from 2011 it is controlled by the Superintendence of Popular economy and solidarity, to the demand for new credit products to the needs of customers, the cooperative gives amounts high enabling the partner to grow from the hand of the institution. To develop the present research was to determine the incidence of the risk management of credit in the financial results, to reduce the nonperforming loans so it was necessary to work with the financial statements to determine, also considered a field investigation with actors that interact in the Cooperative of Saving and Credit Kullki Wasi Ltda., since it was necessary to know the real situation of the incidence of the risk management in the financial results. Also resorted to the bibliographical research - documentary, in order to compare and to deepen and to infer different approaches and criteria of different authors on the subject of research. Credit risk policy manual is used as a contingency plan to control the nonperforming loans and at the same time the process and application in the granting of credit, to potentialize the institutional growth.