Browsing by Author "Zaldumbide Villalba, María Belén"

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    La gestión de cartera extranjera y la perspectiva financiera en las empresas familiares del sector floricultor de la provincia de Cotopaxi
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2018-03) Zaldumbide Villalba, María Belén; DT - Naranjo Santamaría, Joselito Ricardo
    The purpose of this research project is to propose an internal control management model that allows regulating the management of the portfolio in order to observe in the best form the financial perspective and contribute to the continuous improvement of processes, all this focused on the family businesses of the floriculture sector of the province of Cotopaxi. For the development of the project, surveys were carried out to the administrative staff to be able to evaluate the reality of the business, which allowed at the end to get conclusions and recommendations, for the development of the proposal. Observing the current situation of the country, the floriculture sector is obliged to analyze the flexibility of credits, technical analysis for the granting of credits, as well as in the lifting of policies that contribute to the recovery of the portfolio in the established times. For this it must rely on key performance indicators to take the correct decisions, avoiding the generation of financial problems on time. Not having a real vision of the financial situation of the companies, could be cause of financial problems that would lead to the immediate search of external sources of financing accepting the conditions that the market proposes, with the purpose that the companies do not stop their operation and continue working in a normal way. To contribute with the floriculture sector in the solution of its problem, the implementation of a tool called "integral control" is proposed, which is supported in the proposed model in KPIs (key performance indicators), which will be the traffic lights of the behavior of the companies and they will give signals to make improvements along the way, mainly involving the portfolio area and also related areas; so that what is pursued is that the portfolio management and the financial perspective are improving at the same time.
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    El impuesto a la salida de divisas y su impacto en la toma de decisiones en PLASTICAUCHO INDUSTRIAL S.A., del cantón Ambato.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-10) Zaldumbide Villalba, María Belén; DT - Medina Guerra, Remigio Antonio