Ingeniería Financiera
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Item La gestión de riesgo de crédito y su relación con la rentabilidad en la Cooperativa de Ahorro y crédito Llankak Runa Ltda., del cantón Ambato en el periodo 2012 - 2013.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 215-03) Cashabamba Culqui, Carmen Elena; DT - Coello, GladysItem La planificación estratégica financiera y su incidencia en la rentabilidad de la empresa Enpromed Cía. Ltda. de la ciudad de Ambato, provincia de Tungurahua durante el segundo semestre del año 2012.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-01) Morales Ramírez, Andrea Cristina; DT - Moreno Mejía, MarioItem Apalancamiento financiero y su impacto sobre la rentabilidad de las Pymes de la ciudad de Ambato durante el año 2013.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-03) López Gamazo, Josué Israel; DT - Sierra Moreno, MauricioItem La administración del riesgo operativo y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito CHIBULEO Ltda., en la ciudad de Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-03) Pico Salinas, Rosa Viviana; DT - Morales Carrasco, Lilian VictoriaItem El riesgo crediticio y su impacto en la rentabilidad de la mutualista Pichincha, agencia Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-03) Bombón Lascano, Cristina Maricela; DT - Llerena Cepeda, Sonnia LorenaItem El análisis financiero y la toma de decisiones en los talleres de servicio de Centralcar Chevrolet de la ciudad de Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-03) Espinoza Freire, José Luis; DT - Robalino Guadalupe, FranklinItem La gestión de cobranzas y su incidencia en la rentabilidad de la empresa comercial la GANGA de la ciudad de Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-03) Bucheli Mayorga, Priscila Monserrath; DT - Espinosa Pinos, Carlos AlbertoThis paper consists of two stages: research and proposal. The first of these starts from identifying the problem to its root causes and effects as well as the contextualization is the description macro, meso and micro issues inductively from the general to the particular, analyzing how it relates collection management to profitability in this store LA GANGA got to the formulation of research objectives derived from the behavior of each. There is also the need to create a structure of philosophical, legal and theoretical support for research has no setbacks in subsequent hypothesis testing, the same that could make the application of the chi-square estimator, Suggested investigatory processes with discrete variables whose observed sample are the workforce of the entity to which it surveyed, and their responses were analyzed with very foundations of descriptive statistics, culminating with this meeting research goals. The second stage includes the development of the technical solution from the viewpoint of knowledge of financial engineering career can be a negative situation or problem described above, this form of re structured the credit and collection process, starting from the debugging which currently has the authority, in order to increase profitability and sustainability in order to give the operations in the long term.Item La rotación de los inventarios y su relación con el costo financiero en las bodegas de la empresa Eléctrica Ambato Regional Centro Norte S.A.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-04) Jiménez Jiménez, Gladys Elizabeth; DT - Feijoó, WilmaThe following graduation research, with the name Rotation of Inventory and its Relation with the Financial Cost in the Warehouse of the Electrical Company of Ambato North Center Regional, with its proposal of the implementation of the Theory of Contains. Every organization is created to achieve a goal, and the success of it, is determined by one or many aspects that restrict its achievement on the way. If they did not exist, the benefits should be infinite. The objective of this thesis is to describe systematically the application and evaluation of the implantation of the Theory of Contains as a continuous strategic improvement tool in warehouse 1 and 2 of the Electrical Company of Ambato North Center Regional to get the cost better, in that way to reduce the loss of materials due to the poor handing of them.Item El sistema de producción y su incidencia en la rentabilidad de la empresa PROMOTEX en el primer semestre del año 2013(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-04) Guzmán Calderón, María Alejandra; DT - Romero Villacres, Washintong HumbertoItem La planificación financiera y su incidencia en la rentabilidad de la empresa “COMUNIKT”S.A., en el año 2012.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-04) Alvarez Gallo, Luis David; DT - Sierra Moreno, Colón MauricioItem El sistema de control interno en el proceso de producción y su incidencia en la rentabilidad de la empresa de calzado Marcia de la ciudad de Ambato en el periodo 2013.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-04) Arias García, Elizabeth Verónica; DT - Salazar Arroba, Jasmina De Las MercedesThe Internal Control is an indispensable tool in the companies because aid to the production control itself in the enterprise, since with the help of a control suitable internal processes improvement level of profitability, one of the tools that helps improve the performance of the production department will be the COSO and performance indicators that would improve control and increase of the production which is the key driver of the company due If there is no production the company will reduce its profitability so it is necessary to propose this tool that will help significantly to the Department, it is a revolutionary tool to mobilize people towards the full implementation of the mission. You have policies and procedures for internal control, facilitates recognition of the operations and responsibilities implicit in each process, so that it contributes not only to maintain reliable information but also the optimization of resources. However, the system of internal control based on established procedures, does not guarantee the reduction of all errors that can arise, it all depends on how you implant, is evaluated and monitored. In the development of this research work involved the staff of the aforementioned entity, which provided confidential information in order to find a solution to the issue raised. Therefore, I believe that this work will be useful in the search for possible solutions for the control in the area of production of the company's footwear Marcia.Item Introducción en el mercado del fideo enroscado Premium Bolognesa, y su incidencia en la rentabilidad de la empresa DISAMA Cía. Ltda., en la ciudad de Ambato en el año 2013.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-04) González Jiménez, Paul Andrés; DT - Carvajal Larenas, Ramiro PatricioThis project of investigation is going to demonstrate how the introduction of Bolognese premium coiled noodle, as a product of Disama cía. Ltda. clearly affect the assets of this Company. This study will take place in Ambato city, during the whole 2013 year. For this research, the information is going to be taking from the balances of the year entioned at the beginning of the abstract. According to the dictaminations of the Technical University of Ambato, the students are supposed to follow a line of investigation which is distributed in some types of the real investigation. Some of the types of investigation that we are committed to; are the ones we have to make interviews to the personal of our interest; this one is named as a kind of Field, because we have to go to the place and prove the facts with the questions and the doubts of the people in charge of that department. There is also the one that we will use in this essay, which is the bibliographic-documental, due to our complete work of investigation and our conclusions will be supported on papers like the balances we will be using along all of this research.Item La captación de ahorros y su incidencia en el crecimiento empresarial de la Cooperativa de Ahorro y Crédito Migrantes del Ecuador Ltda., matriz Ambato, periodo 2012.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-04) Maliza Pandashina, Edison Isaac; DT - Barriga Lalama, Santiago OswaldoItem La administración del riesgo de crédito y su influencia en el nivel de endeudamiento de los afiliados de la asociación municipal de Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-05) Sotalín León, Andrea Elizabeth; DT - Sanchez Sanchez, Ruben MauricioItem Las herramientas financieras básicas y su incidencia en la determinación de la rentabilidad en la Funeraria Jardín Celestial.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-05) Vargas Carrera, Geovanna Guadalupe; DT - Feijoo, WilmaWhereas the administrative and financial control is an issue by the Management of the Celestial Garden Funeral Ambato since the beginning of its operations, has taken the decision to conduct this research work , in order to facilitate decision- making by management , seeking profitability and stay in the market . This theme " Basic Financial Tools and their impact on the determination of profitability," was the result of a previous analysis , since the daily transactions made by the company have no control and can be registered. The available policies , procedures and record books for the administration of financial and accounting information , facilitates recognition of the operations and responsibilities involved in each process, helping to maintain reliable and current information ; however, a system of registration does not guarantee a decrease of all errors that may arise , it all depends on how you set up, assessed and controlled. In the development of this research work staff acted entity that provided confidential information in order to find solution to the issue.Item Gestión de inventarios de productos terminados y su relación en la producción de suelas de caucho en la Fábrica Encaucho de la ciudad de Ambato en el período 2012.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-05) Tacoamán Chicaiza, Gabriela De Los Ángeles; DT - Cordova Pacheco, AnaThe research work aims to demonstrate that implement the methodology just in time is important because it is a tool of control that the factory will help Encaucho to improve production processes, control areas by applying procedures, manuals of roles and responsibilities for workers and control formats, for efficient and reliable information enabling managers to make decisions appropriate to the times of making investments to improve economic activity. Administrators know that by not having efficient records of inventories of finished products, it can bring adverse consequences for the factory, also does not control the production areas also affect not to give continuous follow-up and see where the bottleneck is generated to avoid unnecessary expenses. The Encaucho factory does not have appropriate inventory controls, resulting in not knowing what exists in warehouse of finished products to avoid overproduction of orders. Research aims to analyze the stocks of finished products, in order to decrease and obtain information on costs who causes maintain inventory periods.Item La gestión del efectivo y su relación con el proceso de otorgamiento de créditos en la Cooperativa de Ahorro y Crédito Integración Solidaria Ltda., de la ciudad, de Ambato en el periodo 2012(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-05) Sogso Toasa, Milton Daniel; DT - Cordova Pacheco, AnaThe Savings and Credit Cooperative Integration Partnership Ltd., is an institution that provides financial services, located in the city of Salcedo with agency in city of Ambato, according to the study has been determined that the main problem is at the present time is the high default, meaning the default in payment stipulated in the credit agreement. This problem has been detected with an analysis of the institution internally, using techniques such as the survey, interview and financial analysis and maintaining direct contact with people who are part of the cooperative. Considering that the main activity is the provision of credit, it has been determined that there is inadequate lending process, so it has affected the increase in nonperforming loans, which has greatly affected the level of liquidity. Therefore adequate cash management focused on reducing delinquency by restructuring processes, establish appropriate policies and procedures for granting and loan recovery, and implement strategies that will help improve the liquidity level required.Item Administración del capital de trabajo y su incidencia en la rentabilidad de la fábrica de Aluminios Hércules.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-06) Peñafiel Malán, Janneth Maricela; DT - Lozada Vasconez, Hector DaniloThe investigation presents the solution to the difficulties in managing working capital in “Aluminios Hercules” factory and results in the decrease in profitability. Following a descriptive methodology and documentary and financial analysis, it was determined that the company does not carry efficiently their operations in the management of working capital and cash and there are also rules and procedures are not met, as is the use and evaluation of financial indicators for business performance , which directly affects the management of current assets. Company doesn’t maintain an acceptable level of working capital as a result this leads to long-term risk of falling into a state of insolvency and even more, may be forced to declare bankruptcy. Consequently, the research aims to analyze first asset accounts and liabilities, are the same as working capital and thereby provide practical tools for financial management. For effective control of asset accounts and liabilities circulating provides financial strategies, which are encompassed within a financial planning model, this model will allow to increase the profitability of the company.Item Las microfinanzas y su incidencia en el marco de la financiación del desarrollo microempresarial en la federación provincial de artesanos profesionales de Tungurahua ubicada en la ciudad de Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-06) Balarezo Jerez, Byron Marcelo; DT - Luzuriaga Jaramillo, Hector AlbertoThis research entitled "MICROFINANCE AND ITS IMPACT IN THE CONTEXT OF THE FINANCING OF MICROENTERPRISE DEVELOPMENT IN THE FEDERACIÓN PROVINCIAL DE ARTESANOS PROFESIONALES FROM TUNGURAHUA LOCATED IN THE CITY OF AMBATO" general objective is to test the relationship of microfinance and its impact on connection with the financing of microenterprise development in the Federación Provincial de Artesanos Profesionales from Tungurahua, for structuring financial strategies for increasing profitability in the microenterprise sector. This issue arises from the need for strategies that facilitate the integration of microfinance through increased profitability in the craft industry for efficient and sustainable development. This research is based on the theoretical framework, based on the critical paradigm - purposeful, as well as the epistemological foundations, ontological and axiological research and contextualization of each of the variables analyzed. The evaluation parameters used is the list of questions to be applied in the organization as a means of gathering information. To test the hypothesis the Chi-square statistic is used as the most suitable for this case study.Item Políticas de concesión de créditos y su incidencia en la cartera de crédito vencida en la Cooperativa de Ahorro y Crédito CACPE PALORA en el año 2012.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-06) Jara Llivichuzhca, Alexandra Marili; DT - Salazar Arroba, Jasmina De Las MercedesThis research seeks to demonstrate the need and importance of policies and appropiate procedures as well as management indicators in granting credit and their incidence on past due loans of Cooperative CACPE Palora, whose company is dedicated to the placement and fundraising. Through the research conducted it was determined that the cooperative lacked policies, in other words it had inefficient and incomplete processes which caused the company to not form defined policies and in written form within the institution taking into account that the growth and development of a cooperative is based on correct administration which would provide better results . The absence of policies in CACPE Palora has caused a high delinquency rate, negatively influencing the account of past due loans and therefore the liquidity of the company due to the lack of analysis , reduced personnel involved in the credit department and little experience raised the possibility that loans can not be recovered economically consequently impacting the Cooperative . With an inadequate lending processes the risks of losses increases and affect the portfolio of the Cooperative, therefore it can be mentioned that the interest generated by the granting of credits and security and accountability of payments by the debtor depend on the stability of the company . In this manner the need to obtain relevant information from the research variables such as policies for granting credit and past due loans are detailed in the theoretical framework of the project in order to make decisions to improve the lending process and to implement policies. The data obtained in the investigation concludes that continuing with the process of credits that currently manages CACPE Palora the performing loans will remain representative and affect it’s management due to the lack of useful information that could lead into the making of good decisions. Finally a solution is proposed to the problem found , which involves the design of policies, improve the lending process and management indicators that help mitigate risks in the credit department in order to decide using cost-effective tools to control different activities that will ultimetly lead to business success.