Contabilidad y Auditoría

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Subject: search.filters.subject.SITUACIÓN ECONÓMICA

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    La situación económica del Ecuador y el riesgo crediticio en las cooperativas de ahorro y crédito de la provincia de Tungurahua
    (2017-08) Yaguachi Tzucag, Alexandra Margoth; DT - Mayorga Morales, Tito Patricio Ambato
    Given that the Ecuadorian economic situation has been affected during the last years, it has caused that the members of the cooperatives prioritize their expenses and cause delays in the days of payment of their credit obligations reason why the present research work is aimed at To analyze the impact of Ecuador's economic situation on the credit risk of savings and credit cooperatives in the province of Tungurahua. For its study, information was collected through documentary, bibliographical and field research, with a mixed approach. In addition, an econometric model with ordinary least squares was used, which consists in relating various macroeconomic factors to the non-compliance in credit portfolios. The main results were obtained through a survey applied to the managers or heads of credit of the Tungurahua COAC, which reflected that the economic situation of the country has affected to a large extent the timely payment of credits, GDP and unemployment that measure the economic situation of a country affect the increase in past due loans and delinquency rates, so it is finally recommended to carry out an administrative plan of credit risk that will allow to reinforce schemes, credit analyzes and criteria Of qualification of the partner, before granting the loans.
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    Análisis de la situación económica de las MIPYMES del cantón Salcedo del sector fabricación de alimentos después de la apertura de la E35
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2017-04) Zapata Gómez, Marcelo Javier; DT - Morales Carrasco, Lilian Victoria
    The present research work seeks to describe and analyze the impact of the opening of the E35 in MIPYMES in the food manufacturing sector, since employers have repeatedly mentioned their discomfort and nonconformity after the opening of the Mentioned road, for which CIIUs of the aforementioned sector were used, from CIIU101 to CIIU107, which were studied and investigated based on the orientation of the present study, through the present case analysis it will be possible to determine four fundamental pillars that are : Negative aspects, positive aspects, future potential and solutions. In this way the collection of information will allow us to discover the real and coherent situation that MIPYMES had in the food manufacturing sector after the opening of the E35, being an investigation that has few investigative antecedents it is necessary to carry out a survey of information including Most of them involved so that the data collected answers all the questions presented by our case analysis.