Contabilidad y Auditoría
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Item Morosidad de cartera de crédito de las COACs de Tungurahua, segmento 1. Un análisis multivariante(2022-03) Sánchez Zúñiga, Sofía Alejandra; DT - Bermúdez Santana, Daniela JudithLa presente investigación tuvo como objetivo, determinar el impacto de la morosidad de cartera en los resultados de las cooperativas de ahorro y crédito segmento 1 de la provincia de Tungurahua, perteneciente al año 2020. Por lo tanto, el análisis de la variable morosidad es muy importante dentro de cada una de las instituciones financieras, al ser uno de los sectores más importante para la economía ecuatoriana, por su gran aporte en el otorgamiento de crédito como una fuente de financiamiento. En la metodología de la investigación se calculó el porcentaje de morosidad e indicadores financieros de las ocho organizaciones de la economía popular y solidaria. Con ello, se procedió a la aplicación de un análisis multivariante con las técnicas de regresión lineal mediante el porcentaje de morosidad, análisis por conglomerados por tipo de morosidad bruta y análisis factorial a través de indicadores financieros. Lo cual nos permitió identificar que la cartera vencida alta impactó en el riesgo de crédito de las entidades. En este sentido, se debe realizar un seguimiento a los socios antes de entregar un crédito. Además, se identificó al microcrédito como el más afectado debido que, dentro de las empresas tanto empresarios como empleados en la pandemia sufrieron una recesión en sus ingresos. Por ende, los socios no cumplían con sus compromisos a pesar de tener un acuerdo firmado a una fecha establecida. Asimismo, la morosidad crediticia impactó de manera significativa en las cooperativas de ahorro y crédito afectando a la rentabilidad, debido que los socios se encuentran en mora. Por otra parte, la liquidez y la cobertura de cartera presentaron una situación aceptable, así las instituciones pudieron contrarrestar el deterioro de las deudas.Item Gestión de recuperación de cartera y la liquidez de las cooperativas de ahorro y crédito del Segmento1 de la provincia de Tungurahua cantón Ambato, controladas por la Superintendencia de Economía Popular y Solidaria(2017-09) Trujillo Toapanta, Cristina Gabriela; DT - Bedoya Jara, Mayra PatriciaThe present work determine the relation betwen gestión of recovery management wallet and liquidity ,this topic is not very complicate but it´s fascinating as to amply improvement process, for to be able to efficient process this study focused on the segment 1 of credit cooperatives in the province of Tungurahua cantón Ambato . the opinion poll and the observation sheet was applied in the staffs whit responsabilities in consession of credits, necessary and beneficial; have become more involved in the subject, in search of an Institutional Development. portfolio recovery and accounting, as to permited a grade of knowledge about wallet recovery management, also to making financial indicators results test, for the economic status of cooperatives in the segment 1 in Ambato, in special are indicators of liquidity and slowness in paying whit this, to get quantitative data for liquidity and the delinquency indicator to obtain quantitative data on portfolio recovery management and liquidity. The results showed that there is undoubtedly a strong relationship between the variables.Item La estructura de financiamiento y la rentabilidad en las cooperativas de ahorro y crédito reguladas por la Superintendencia de Economía Popular y Solidaria del cantón Ambato segmento 1 y 2, período 2015(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Ojeda Núñez, María José; DT - Ortiz Viveros, JesúsResearch was carried out in order to determine through financial analysis of balance sheets the financial structure of credit unions. Using the rates of return on total average assets, it was evidenced that the El Sagrario and San Francisco Credit Unions lead the segment with rates of 1.67% and 1.44% respectively. These are organizations which boast more than fifty years of operation, and as such have consolidated their market position. They are followed by the Mushuc Runa and Oscus Credit unions, which have respective rates of 0.94% and 0.61%. Although the Mushuc Runa Credit Union cannot match the trajectories of its competitors, it provides the benchmark for brokering to the market segment of indigenous people, which has been long ignored by the formal banking sector. The Oscus Credit Union is a well-structured organization. The Ambato Chamber of Commerce and the Ambato Credit Unions show rates of 0.49% and 0.42%, a return on total average assets that falls below the average for the sector. Finally, the situation of the Kulki Wasi and Sac Credit Unions is more worrying, showing returns of 0.04% and 0.01%. For the most part, the Credit Unions adopt traditional financing structures, using banking institutions, private capital and brokering. Bonds are emitted only by the Oscus Credit Union, which had an overall growth in liabilities of 13% between 2015 and 2016. Its main account is public bonds, which make up 92% of this growth. The value of debts emitted through security titles remains negligible at 3%, which validates the chosen financing structure. Trading on the stock exchange presents an opportunity to all financial institutions, which can take advantage of technological advances and legal regulations which have been created to improve the stock trading system. This legal security promotes transparency in operations, and thereby security in investments. Owing to this, a model for general applicability was created for securitization of investment portfolios, which uses different scenarios to demonstrates through the difference between operating and financial costs, that this type of financing is more profitable.Item El proceso de captación y colocación de créditos y la gestión del efectivo en las Cooperativas de Ahorro Crédito del Segmento 2 de la Ciudad de Ambato(2017-07) Torres Padilla, Alexandra Jacqueline; DT - Barreno Córdova, Carlos AlbertoLa presente investigación tuvo como finalidad analizar el proceso de captación y colocación de créditos en las Cooperativas de Ahorro y Crédito del Segmento 2 de la ciudad de Ambato para el establecimiento de la relación con la gestión del efectivo, la metodología que se aplicó fue bibliográfica – documental porque se apoyó de fuentes de consulta de primer y segundo nivel, en este caso se utilizará libros, internet y los documentos propios de la empresa de estudio y descriptivo que busca únicamente describir situaciones o acontecimientos; básicamente no está interesado en comprobar explicaciones, ni en probar determinadas hipótesis, la población de estudio fue los involucrados en el área de crédito y cobranza de las cooperativas de ahorro y crédito del segmento 2 de la ciudad de Ambato así como sus directivos. Dentro de los principales hallazgos que se tienen es que las cooperativas de estudio cuentan con políticas establecidas pero no aplican en su totalidad y los procesos no se encuentran definidos lo que afecta directamente en la colocación de créditos al escoger inadecuadamente al socio, afectando en la liquidez de las cooperativas de ahorro y crédito, considerando que la captación, como su nombre lo indica, es captar o recolectar dinero de las personas u organizaciones, dependiendo del tipo de cuenta que tenga una persona y la colocación es lo contrario a la captación.Item Comportamiento de la cartera de crédito y su incidencia en la liquidez de las cooperativas de ahorro y crédito del Segmento 2 de la ciudad de Ambato, año 2015(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Quinatoa Agualongo, Héctor Geovanny; DT - Moscoso Córdova, Jeanette LorenaThis research aims to identify the incidence of the behavior of the portfolio of credit in the liquidity of the cooperatives of savings and credit of segment 2 of the city of Ambato, during the year 2015-2016, the loans granted to customers must be efficient, effective therefore you will have a sound portfolio which will allow a good decision making. recovery of portfolio management, is a common problem in financial institutions. The methodology used is framed through exploratory research, researcher demonstrates concepts and definitions and "Leiva acclimatizes" with the subject or object of study and descriptive research (2002, p. 20) notes that "which examines, analyzes, or describes the present, current, reality in terms of facts, people, situations, the study sample was considered active co-operatives which correspond to 5 segment 2 of the city of Ambato. Within the main findings that prompted is there representing a relative variation of 3%, which reflects the level of liquidity of the COAC between 2015 and 2016 to show absolute variation of 1.36 a variable behaviour of the portfolio in cooperatives of study, between the year 2015 and 2016 in an average absolute variation of $1027.08 (thousands of dollars) , which is equivalent as relative variation of 5.33%. So it is necessary to propose strategies for positioning and recovery of portfolio affecting way positive in the liquidity of the cooperatives of savings and credit of segment 2 of the city of Ambato. This context is experienced by cooperatives, which presents certain aspects to improve, potentialize your growth, and improve recovery of portfolio management and liquidity of the institution.Item El nivel de morosidad y las provisiones de la cartera de créditos en las Cooperativas de Ahorro y Crédito reguladas por la Superintendencia de Economía Popular y Solidaria Segmento 2(2017-04) Arias Cortez, Mauricio Fernando; DT - Molina Jiménez, Ana GracielaThis research work entitled "The level of delinquency and provisions of the loan portfolio in credit unions regulated by the Superintendency of People's Economy and Solidary Segment 2", focuses on the analysis of the indicators of the level of delinquency And provisions of the loan portfolio of the savings and credit cooperatives of segment 2 at the national level, a sector where there is a common problem which is a very high level of non-performing loans with a low percentage of loan portfolio coverage at risk of Mainly due to the failure to implement an adequate portfolio management and management model. The cooperative sector in Ecuador has become an important engine of the popular and solidarity economy, providing support to small and medium entrepreneurs in order to develop and boost their economic activities, making it very important to find and implement tools which allow it to achieve an adequate efficiency of its credit and collection processes.Item La Auditoría Social y Solidaria, en las organizaciones bajo control de la Superintendencia de Economía Popular y Solidaria-SEPS(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-05) Yanchatipán Suárez, Jenny Lorena; DT - Díaz Córdova, Jaime FabiánThis work arises like a necessity to show social and solidarity audit, a topic that in our country isn´t socialized altogether, so we have the necessity to create a document as source of knowledge. This kind of audit is being applied in many countries of America, giving excellent results; this audit is like an exam focus in the social, environmental and economic scope where audit is used. This audit focus its studies the Social Balance which is the enclose document that organizations must present in the social accounting, where specifies all projects and actions has done in favor of the society, following Responsible Social Business, which is the commitment or duty that the organizations have. Measure if their decisions affect positive or negatively to the society as group. So, the importance of the implementation and socialization of the social audit, which helps to get social objectives proposed by the organizations under control of the Superintendence of Popular Economy and Solidarity.Item La ley de economía popular y solidaria y su influencia en la información financiera de la Cooperativa de Ahorro y Crédito “COCIQ” de la parroquia Quisapincha, cantón Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-04) Tibanlombo Collay, Sandra Lucila; DT - Jimenez Estrella, Patricia Paola