Contabilidad y Auditoría

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Subject: search.filters.subject.RESULTADOS FINANCIEROS

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Now showing 1 - 9 of 9
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    Morosidad y resultados financieros en tiempos de COVID-19 en la Cooperativa Nuevo Amanecer
    (2022-09) Sánchez Pico, Paula Dayana; DT - Salazar Mosquera, German Marcelo
    La morosidad es un factor relevante para las instituciones financieras, permite saber el porcentaje de cartera vencida que tienen las instituciones y que alternativa pueden aplicar para recuperarla, evitando una posible crisis financiera. Para la realización de este análisis de caso se considera la Cooperativa Nuevo Amanecer de la parroquia Santa Rosa de la ciudad de Ambato la cual nos facilitó con la información requerida y sus estados financieros. En donde se aplicó el sistema de monitoreo PERLAS conocido también como sistema de alerta rápida, el análisis horizontal y el análisis de regresión para saber en cuanto varió la morosidad y su rentabilidad. Se identificó que los créditos de la institución financiera han disminuido considerablemente y su morosidad ha tenido un aumento del uno por ciento en el período 2019-2021, debido a la crisis sanitaria que se vive a nivel mundial por COVID-19, por lo que gerencia empezó a refinanciar los préstamos concedidos para recuperación de los mismos.
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    Los aranceles y los resultados financieros de la Fábrica de Calzado Misshell
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-02) Vergara Castillo, Silvia Eugenia; DT - Villa Muñoz, Julio César
    In the country footwear, companies are currently in a constant growth and development so it is necessary to know what taxes affect this development, which is why in the shoe factory MISSHELL, we will analyze the effect of tariffs in the sector footwear and the changes that it produces in the financial results of the company. The footwear industry is very important within the country; the company under study develops a product with raw material purchased abroad and raw material produced in the country, so it is important to determine the impact of tariffs within the industry. Footwear, which is in a state of growth within the country. The country has created several incentives to promote the production and consumption of domestic products, in the footwear sector has also benefited from these measures so its strength is progressive over this time, but can be ensured that the measure has been able to help this sector significantly by imposing tariffs on imports of footwear products. All this represents a great opportunity for the company to grow in the local market and strengthen within it. However, because of the increase in tariffs, the company suffers from a stagnation; that is to say, the production of footwear is very low and loses competitiveness in the market and the desired commercial expansion that needs to be achieved, affecting the financial results and with it the Company's profits.
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    Plan estratégico de negocios para la agencia de publicidad RDMUSIK y su repercusión en los resultados financieros.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Economía., 2014-10) Calero Velasco, Roberto David; DT - Medina Salcedo, Hector Rafael
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    La facturación electrónica y los resultados financieros de los contribuyentes especiales, estudio de casos.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-12) Bombón Mayorga, Adriana Belén; DT - Diaz Córdova, Jaime Fabian
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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.
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    Gestión de cobro y los resultados financieros en Mercantil Makamba en el periodo de enero 2013 a julio 2014
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría Semipresencial, 2015-08) Zamora Castillo, María Fernanda; DT - Vásconez Gavilánes, Lidia Rosario
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    Control interno de inventarios y su incidencia en los resultados financieros de SERVIPLASTIC.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Cardenas Paltan, Ruth Estefania; DT - Medina Guerra, Remigio Antonio
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    La ejecución de los procesos contables y los resultados financieros en la empresa ANDELAS Cía. Ltda., de la ciudad de Ambato.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Sánchez Heredia, Pamela Sofía; DT - Pilco, Wilma
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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.