Contabilidad y Auditoría
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Item EL proceso de créditos y la liquidez de las Cooperativas de Ahorro y Crédito del segmento 2 zona 3, en el año 2015(2017-06) Pomboza Teneta, María Belén; DT - Vásconez Acuña, Lenyn GeovannyThe present research work aims to respond to the problem: "the Credit Process and the Liquidity of Cooperatives of Saving and Credit of the segment 2 zone 3 during the year 2015". The credit demand has grown last years in Ecuador, besides the creation of financial business to satisfy the necessity of circulating. In fact, more Credit and Savings Cooperatives are Indigenous and thanks to them, the rural section is spreading out and transforming in a developed zone. Nevertheless, there is deficiency in lending, as this causes inconvenience when manage and retrieve them no longer allowing compliance with policies and procedures framed in the credit manual; at the same time, they are exposed to different types of risks, which is why an analysis was made of the credit process and liquidity. For its own study, it had picked informative of 4 cooperatives, conducting of field and documentary research through annual bulletins of the 2015 of the Superintendence of Popular and solidary economy, same ones that helped to calculate the indicators in which it was possible to determine that the organization has good economic conditions, but there is a high overdue loan portfolio for which it is recommended to apply Credit Scoring Model and it is used for small financial companies to decrease the risk without the necessity of invest in a big quantity of resources.Item El control interno de las políticas y procedimientos crediticios en la colocación de créditos en la empresa Intertexas de la ciudad de Pelileo en el año 2015(2017-01) Naranjo Perrazo, María Cristina; DT - Tamayo Vásquez, Fausto MauricioAt present any organization has the need to rely on a system of internal control that it should allow him to evaluate the efficiency and effectiveness of the processes, as well as also to safeguard his interests and to avoid mistakes, frauds, risks. The lack of a manual of policies and procedures of credit and the ignorance of the same one on the part of the personnel gives step to which the company doesn´t achieve his aims and planned goals. Before this previous analysis, the present work called: “The internal control of policies and credit procedures in the credit placement in the company Intertexas of Pelileo´s city in the year 2015”, it´s born of the problematic identified since it´s the inadequate internal control of the policies and credit procedures; for which it considers to solve the described problem due to the fact that this one will be of great utility in order that the company Intertexas possesses an efficient system of internal control with the aim to provide reasonable safety as for the efficiency and effectiveness of the operations of grant, authorization and recovery of portfolio; with the principal aim to generate major income and liquidity, for which has developed the respective methodological study it brings over of the internal control of the policies and credit proceduresItem Los procedimientos para la colocación de créditos y su incidencia en la rentabilidad de la cooperativa Universitaria Ltda., de la ciudad de Ambato, en el año 2012.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría. Semipresencial., 2014-01) Chacha Palate, Álvaro Marcelo; DT - Flores Brito, Santiago XavierItem Las políticas de crédito y su incidencia en la liquidez de la cooperativa de vivienda Villaflora en la ciudad de Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Economía., 2014-11) Aleaga Del Salto, Ana Cristina; DT - Ruiz Guajala, Mery EsperanzaItem El sistema de gestión de crédito y su incidencia en la rentabilidad de INSOTEC agencia Ambato durante el año 2013(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Economía., 2014-04) Fiallos Nauñay, Jeannette Fernanda; DT - Saltos, CarlosItem La evaluación crediticia y su impacto en la liquidez de la Cooperativa de Ahorro y Crédito KULLKI WASI, cantón Ambato, provincia de Tungurahua.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-11) Freire Guevara, María Belén; DT - Manzano Martínez, María CristinaItem Políticas de crédito del almacén agrícola “La Mano Amiga” y su incidencia en el crecimiento financiero.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-05) Leones Alquinga, Nathaly Gabriela; DT - Barriga Lalama, Santiago OswaldoItem Las políticas de crédito y la rentabilidad de la Cooperativa de Ahorro y Crédito Financredi del cantón Ambato periodo 2014(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2016-02) Ayala Baño, Gabriela Fernanda; DT - Medina Salcedo, Héctor RafaelThe research work has the fundamental purpose of responding to the problem detected is the same as “How credit policies affect the performance in the credit union Financredi city of Ambato.” The main contribution of this work is to identify credit policy and how it affects the profitability of the credit union Financredi, the same which is controlled by the Superintendency of Popular and Solidarity Economy, located in the segment 4. For this job research methodology easy to understand was used by the problem tree, questions were raised and through this the objectives were formulated, it is supported by different legal sources and consultation to support research to identify and analyze the different variables in order to hypothesize. It was used as a support tool, observation files and interviews to learn the process when granting credit, also lifting the process is performed using a flow chart, which is able to identify weaknesses in the credit policies. It will be helpful for decision-making that made the top management of the cooperative.Item El proceso de otorgamiento de crédito y su incidencia en la cartera vencida en la empresa CENTRAL CAR S.A.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2016-01) Fiallos Lema, Fernando Rodrigo; DT - Toscano Guerrero, Francisco EduardoIt is an important company in the automotive sector for the country's central area, with the need to update their credit sales processes. Company in order to increase their income level remains an attractive credit line that goes from zero to five years to the consumer. Being an important part of corporate success successful collection management that meets effectiveness and efficiency performing loans becomes valid ongoing training, renewal of forms, approved revision of information and proper communication to the customer from the sales consultant on credit. In the study the internal organization towards work and business flow of business to be established regarding the delinquency and portfolio risks and the importance of ongoing monitoring and evaluation of actions and reactions that are managed accounts is reviewed revised portfolio turnover and the level of accounts receivable only in this way ensures success, growth and development of the automotive dealer.Item La calificación de créditos y la liquidez en la Cooperativa de Ahorro y Crédito Visión de los Andes VISANDES, del cantón salcedo.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-12) Velasco Avilés, Ana Lucía; DT - Toscano Guerrero, Francisco Eduardo