Contabilidad y Auditoría

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    El control interno y la cartera vencida de la cooperativa de ahorro y crédito Oscus Ltda. de Ambato durante el primer semestre del año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-06) Verdesoto Valencia, Silvia Natalia; DT - Benítez Gaibor, Marcela Karina
    The Savings and Credit Cooperative Oscus Ltda., is a private financial entity, its array is located in Ambato, which supports the progress of the partners offering efficient financial products. It is one of the savings and credit cooperatives oldest in the country, has a length of half a century, OSCUS has progressed in different localities where has its agencies and branches, to fulfill the dreams of proposed the members of the cooperative leading to an improvement of quality of life. This present work of research focuses on analyzing the internal control in relation to the information from the credit department, so as to determine the efficiency of operations and also verify the respective compliance with laws in accordance with the agreement, so as to ensure the safety of the partners. The processes, technology, and the external elements are important factors in this investigation already causing a high delinquency, so that it would take measures to help decrease overdue portfolio. The cooperative competitiveness in recent years has grown, so you must enter to the management of risks, so redesign strategies or establish appropriate controls, reducing the risk or future losses. In the present investigation i approach to design and analyze a schema solution to mitigate credit risk with the assessment of internal control, COSO III, will allow the cooperative to improve the process of granting credit, effective assessment to the new partners that request credit, the implementation of appropriate policies to mitigate the credit risk, the carrying out of the work of the organizational structure, review the case files of credit, for in this way take timely decisions in regard to the granting of the same.
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    La planificación financiera y la toma de decisiones en la Cooperativa de Ahorro y Crédito Oscus Cía. Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-08) Mera Barragán, Paula Nathaly; DT - Molina Jiménez, Ana Graciela
    Financial planning is an important tool for organizations and defining the direction they need to take to achieve their strategic objectives through economic balance at all levels of the institution; processing, socialization and implementation is important for decision-making. However, before taking the appropriate decision, you must first analyze the current situation, determine the problem and investigate indicators of liquidity, solvency, probability and evaluate each goal in order to reduce the likelihood of loss for the year and increase profits by providing excellent services and care for society. With the implementation of this proposal breaches the CREDIT UNION OSCUS Ltda., has on its financial planning, annual operating plan, internal policies are discussed even on Strategic Planning, in order to establish financial readjustments minimize the above breaches and to provide to the institution sufficient to achieve its objectives in terms of profitability and social responsibility margin. The presentation of the adjustments includes increased financial resources to implement strategies that result in the loyalty of their partners and customers; and considering the economic situation that the country is currently throughing as is the drop in oil prices, ill-founded rumors, arrests, among others. As mentioned above, financial planning should be always present in any organization because thanks to this, uncertainty about what decisions to make in order to achieve compliance with strategic objectives is lost.
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    El sistema de gestión de calidad y los resultados financieros de la Cooperativa de Ahorro y Crédito Oscus Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría, 2015-03) Celi Portero, Chrystiam David; DT - Salazar Mejía, César Augusto
    The research topic The Quality Management System and Financial Results of the Cooperative Savings and Credit OSCUS Ltda, aims to study the impact that the system has had since its implementation in achieving the financial results of the institution, this in order to verify the developments that have suffered financial results from the implementation of the system and even more after three consecutive years of maintain certification Standards ISO 9001: 2008. With the work performed can conclude that the system of quality management has contributed significantly to the results that the Cooperative maintains to the date, locating it among the five most efficient Cooperatives, in the ranking of national cooperative system, however is required provide the system a measurement methodology that allows to obtain timely data to determine their impact on the financial results of the Cooperative.