Contabilidad y Auditoría
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Item Políticas y procedimientos de control y los objetivos financieros de la Cooperativa de Ahorro y Crédito Kullki Wasi(2016-06) Chizaguano Vargas, Paola Elizabeth; DT - Flores Brito, Santiago XavierIn this research project entitled "Control policies and procedures and the financial objectives of the credit union Kullki Wasi", an indian financial institution that provides savings and credit, has a finality inform about the shortcomings that they found in the implementation of policies and procedures in the institution, as the staff has deficiency in the compliance processes in their activities one grant credit, which is needed from the outset comply with all documentation to the end when it recovers as granted by the state, this is not fully executed for convenience, saving time, which makes the cooperative present unreliable financial results, erroneous financial statements failing to comply with the financial objectives expected by the organization, for this reason it has been established control activities in turn the level of compliance with financial indicators also showed, this was done in order to take into consideration how indispensable is the proper implementation of policies and control procedures as to be fulfilled fully improve compliance with financial objectives and thus achieve better performance integrity staff and therefore of the cooperative.Item Los procedimientos de control de recaudaciones y los gastos de funcionamiento del Parque Acuático Morete Puyu(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Díaz Pacushca, Yajaira Lizbeth; DT - Córdova Pacheco, Ana ConsueloDecentralized Autonomous Municipal Government of Pastaza canton, has a water park resort called "MoretePuyu" which generates own revenue by using the same facilities, rates are regulated in the respective ordinance of the City Council, and within its competence as the cantonal government is encouraging tourism promotion of the canton. The financial resources generated by this activity through the collection are not addressed within a specific system of internal controls to ensure the achievement of goals and objectives; so their inappropriate administration to be established whether this service offer is self-sustaining or constitutes an expense to the company. The design and implementation of Internal Control Standards for specific procedures revenue water park, permit better control of economic resources of the entity and its financial information is reliable and reasonable. The lack of an efficient administration of economic resources between generating the water park and the costs incurred by the administration to operate under optimal conditions is the main basis for proposing the establishment of an internal control system for the collections, it tends to significantly improve processes and decisions. The implementation of this system of internal control for collection procedures MoretePuyu water park will be the responsibility of the highest authority, the Department of Tourism and servers associated with the operation of said complex, because this activity is framed in legal and administrative regulations issued by the Comptroller General, through the Organic Act, regulations and internal control standards for public sector entities and private law legal entities that have public resources.Item 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 Desarrollo de procedimientos de control interno y su incidencia en la fluidez de los procesos financieros del servicio ecuatoriano de capacitación profesional “SECAP” en el segundo semestre del año 2012.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-10) Mora Loaiza, Benigno Fernando; DT - Vasconez Acuña, Lenyn GeovannyItem El control interno y su incidencia en la gestión administrativa de la oficina matriz de la Cooperativa de Ahorro y Crédito SAN FRANCISCO Ltda., del cantón Ambato en el primer semestre del año 2013.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-08) Núñez Morales, Margarita Del Consuelo; DT - Salazar Mejia, Cesar AugustoItem Los procedimientos de control y su incidencia en la ejecución presupuestaria en la Universidad Técnica de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-01) Alulema Hinojosa, Karina Beatriz; DT - Arias Pérez, Mauricio GiovannyOne of the compromises of the Ecuadorian Government is to improve the quality of higher education which is why it has normally allocated income through different funding sources. This has allowed Technical University of Ambato to have resources to meet its obligations, such us payment of salaries, fees, purchase of goods or services – including consultancy – execution of infrastructure works, among other; according to the University’s annual planning. From 2012, expense budgetary execution at Technical University of Ambato has decreased; a situation happening mainly because there are no approved procedures for budgetary control, an absence of control on the purchase annual plan, overestimation of income from source 002, fiscal resources generated by institutions. Such situation is present in the four executive units of the University. This research constitutes an important contribution for Technical University of Ambato, which will let it increase the percentage of budgetary execution, reflecting in this way the adequate use of the total amount of resources that were allocated according to plan. The research is predominantly quantitative; data gathering was done onsite, where the subject of study is present. Its general aim has been attained: “To determine a control model for the budgetary cycle that allows an increase on the budgetary execution” Control procedures that allow achieving an improvement on the control of the budgetary cycle are proposed, letting the financial direction to have an appropriate budgetary execution. In this way, decisions will be made on time and legal requirements will be fulfilled. The direct beneficiaries will be the staff of the financial direction of Technical University of Ambato. The authorities of the institution will provide the necessary resources to apply the control procedures.Item Procedimientos de control para bienes de larga duración y su incidencia en la información financiera del departamento centralizado de idiomas de la Universidad Técnica de Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-03) Barona López, Lorena Fernanda; DT - Sanchez Herrera, Bertha JeanethItem Políticas de control de stock y su incidencia en el abastecimiento interno en la empresa OFERTAS NG, durante el año 2013.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Romero Mesa, Andrea Elizabeth; DT - Tobar Vasco, Guido HernanItem El control interno y su relevancia en el cumplimiento de objetivos institucionales en la asociación de compañías y afines de transporte terrestre interprovincial de pasajeros - A.C.A.T.I.P., de la ciudad de Ambato provincia de Tungurahua.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Zambrano López, Diana Belén; DT - Toscano Morales, Cecilia Catalina