Contabilidad y Auditoría

Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/978

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Subject: search.filters.subject.POLÍTICAS GUBERNAMENTALES

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    La cartera vencida y su incidencia en la rentabilidad de la COAC Mushuc Ñan Ltda. , en la parroquia Salasaca
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2017-10) Masaquiza Masaquiza, Susana Jerónima; DT - Medina Salcedo, Héctor Rafael
    The research work is carried out in relation to the overdue portfolio of the Mushuc Ñan Ltd. Savings and Credit Cooperative, and the results thereof. For the theoretical information was used various books and data that were consulted in the different government pages about the portfolio recovery process. However, this in turn showed a problem that is: the lack of collection policies and procedures specifically in the recovery of past due loans. This problem, leads, to an increase of the delinquency rates; since delinquent clients and past due loans are two phenomena that go hand in hand and directly affect the Savings and Credit cooperatives. The implementation of process models and at the same time have regulations and manuals of credits and collections in the cooperative is synonymous with compliance and useful for the staff of the institution for effective and efficient march. For this reason, the present investigation focuses on making a manual of adequate collection policies and procedures for the recovery of past due loans, according to the analysis carried out in this area within the Cooperative, in order to reduce the high rates of overdue portfolio and improve the profitability of the institution and meet the objectives set.
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    Las Políticas Gubernamentales en el sector automotriz y las tendencias de consumo de vehículos en la ciudad de Ambato, en el año 2015
    (2016-12) Coca Medina, María Teresa; DT - Vasconez Gavilanes, Lidia Rosario
    The automotive industry is an important sector in the Ecuador's economy, which currently provides, an incredible way, to state coffers, due to tax collection and payment of duties arising from them. Besides the dynamism showing national and international level is really evident, certainly is a source of employment, however, because the balance of payments is in negative results, the government has sought strategies to balance, so it was decided for new policies, that seek to reduce imports and increase exports, encouraging the "it consume our". It is for this reason that this research focuses on the study and search for information about government policies, and consumption of vehicles. Thus knowing the assimilation of policies by the sector involved and the effects on it and vehicle demand. Among the most significant new policies have import quotas on FOB and units established in 2015 and the imposition of tariffs on vehicle imports value.