Contabilidad y Auditoria
Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/3612
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Item La administración financiera y la toma de decisiones en la empresa Promepel S.A.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) López Núñez, Henry Robert; DT - Lascano Aimacaña, Nelson RodrigoFinancial administration is one of the traditional functional areas of administration, found in any organization, competing with the analysis, decisions and actions related to the financial means necessary to the activity of said organization. Thus, the financial function integrates all the tasks related to the achievement, use and control of financial resources. Financial management is responsible for efficient management of working capital within a balance of risk and profitability criteria; In addition to guiding the financial strategy to guarantee the availability of sources of financing and to provide due registration of operations as control tools. The objective of the Financial Administration is the optimal management of human, financial and physical resources that are part of the company through the areas of Accounting, Budget and Treasury, Administrative Services and Human Resources The Financial Administration is a fundamental part in the development and economic growth of the companies, since today the companies that continue to operate are the ones that adapt better to the changes and make the right decisions. In the present research, a financial management model will be made adapted to the current needs of the companies, so that the company under study can know its current situation in internal and external aspects of the company and in this way to be able to make decisions In the present and to project to improve in the future.Item Estrategias financieras para el mejoramiento de la rentabilidad en la empresa BGP CO S.A.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) Chasipanta Nieves, Ángela Mirela; DT - Córdova Pacheco, Ana ConsueloThis research aims to establish a tool to improve profitability through the use of financial strategies because companies dedicated to providing services to oil companies are experiencing a difficult economic situation. For its execution financial analysis of the balance sheets of the last four years of the company was carried out which allowed to detect the applied strategies as well as the projection of four years later with suggestion of strategies that could help the improvement and it was possible to establish the conclusions and recommendations . Due to the economic situation of our country and the measures being taken in relation to the suspension of new projects to extract the oil creates the need to look for options to improve somehow the profitability since obviously the companies do not want to disappear If not stay in the market until they improve the situation. Because of this, companies that provide services to oil companies such as BGP Ecuador work dependent on the financial situation of the countries since who is their main client is the State and are subject to the payments and conditions that they establish themselves Must take into account to maintain in some way since they are a great source of employment and, in addition to income, they are part of a circle of economic growth. For this reason, the present work contributes to improving the profitability of the company despite the fact that sales declined in order to maintain the business and thus help the social and economic welfare of the country, for which it is proposed "Design of a Model of Strategy to improve the profitability of the company BGP Ecuador COSA "the same that will become a support for the financial area and the improvement of the company.Item El impuesto a la salida de divisas y su relación en la liquidez de las empresas de producción de balanceado del sector avícola de la provincia de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) Lascano Castro, Sandra Verónica; DT - Mera Bozano, Edgar FabiánThis research aims to establish a tax reform that allows the use of the Tax on the Exit of Foreign Exchange as tax credit in the payment of any tax administered by the Internal Revenue Service, in a way that helps to improve the liquidity of the Companies that import raw material to be included in productive processes, a situation that has become a latent problem. The research work was carried out based on the collection of the information requested from the Servicio de Rentas Internas, regarding the balance-producing taxpayers in the province of Tungurahua, the imports they made, the values paid for Tax Exit Currency, and the amounts returned by this tax, which allowed to analyze the situation and could establish the conclusions and recommendations of the present work. The current tax regulations, applicable to the Exit Tax, have made companies that transfer money abroad in the course of their business, pay an additional fee of 5% for this tax, causing them to decrease Their liquidity and can not meet the payment of their obligations contracted in the short term and are forced to contract financing from financial institutions, causing additional financial expenses. In order to contribute to a solution that helps companies to improve their level of liquidity and to meet short-term obligations, it is proposed to carry out "Tax Reform applicable to the use of the Exit Tax as a tax credit For the payment of monthly taxes administered by the Internal Revenue Service, "which allows the use of the values paid by the Tax on the Exit of Currencies for tax payments managed by the Internal Revenue Service and not only for the payment of the Income Tax , In order to improve liquidity.Item El proceso de la devolución del IVA y su impacto en la liquidez de las empresas exportadoras de Flores de la Zonal 3 del servicio de Rentas Internas(2017-05) Medina Dueñas, Leonardo Bladimir; DT - Mera Bozano, Edgar FabiánLack of liquidity is one of the factors that prevent flower exporting companies from achieving higher levels of competitiveness, which is caused by factors such as oversupply, or the devaluation of other countries, which makes negotiation for the floricultural sector is complicated in the international market. To this is added the payment of indirect taxes as is the case of the VAT that is generated in their purchases and that can not be compensated in their sales, because the exports go to the world market free of all internal tax burden, so that their prices correspond only to production costs in our country. With the aim of boosting the export sector, the Ecuadorian State established the VAT refund process, which allows exporters to recover the tax paid on their purchases and imports destined for the production and commercialization of properties destined for foreign trade, through two mechanisms established in our tax regulations: manual and internet.Item La cadena de suministro como un factor determinante de la rentabilidad en la fábrica el Troje de la Ciudad de Ambato(2017-05) García Vásquez, Eliana Paola; DT - Martínez Mesías, Juan PabloThe present research work aims to establish a model that helps in the first instance to optimize the supply chain, thus increasing the profitability of the company given that in recent years the company has come to stagnate in a way that growth is very slow. In order to determine and confirm the problem, information was collected through both vertical and horizontal financial analysis to analyze the variable profitability. On the other hand, a series of questions was designed through the checklist technique to analyze the areas and processes that They incurred, which allowed to accept the hypothesis raised and confirm the incidence of the supply chain in the profitability under quantitative parameters as in this case factor z, to proceed to establish the conclusions and recommendations.Item Estrategias comerciales y su impacto en la rentabilidad de las medianas empresas del sector de calzado de la ciudad de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) Martínez Yacelga, Amanda Patricia; DT - Martínez Mesías, Juan PabloThe increasing demands of the client make companies independent of the sector to which they belong, develop diverse strategies to differentiate their products from the competition and increase their market share. Not unlike this, the footwear sector of the city of Ambato must be aware of the requirements of the consumer to try to satisfy them quickly and with excellence. The rationale of most companies is to generate profits, which depends directly on the level of sales achieved. However, in a highly competitive world, it becomes increasingly complex to differentiate itself from the competition. Thus, effective implementation of strategies becomes a vital mechanism to achieve the objectives, and especially to increase the profitability of an entity. The footwear sector is one of the most relevant in the economy of Ambato city, and at the same time, one of those with the largest number of suppliers. That is why each of these should focus on defining the actions necessary to meet the goals set in the different areas, which will materialize in quality products. The aim of this research is to design commercial strategies for the sales management of Ambato's medium-sized footwear companies, in order to market the product more effectively and maintain an acceptable sales volume, allow it to increase its market share and development.Item El posicionamiento de marca y la creación de valor de JEAN UP en el Ecuador(2017-05) Llerena Villacis, Oswaldo Rodrigo; DT - Lascano Aimacaña, Nelson RodrigoThis research aims to analyze how brand positioning affects the creation of value of Jean Up in Ecuador, as the brand currently has limited economic and financial growth due to several reasons. The research approach was based on the qualitative and quantitative modality, supported also by a bibliographical and field research, where the population under study was conformed by the customers of the Jean Up brand that according to the company's internal register has a Total of 15,000 people nationwide, who were given a structured survey to know the reality regarding the variables being studied, an interview was also applied to the general manager of the company in order to gather information for the structuring of the Present investigative work. Under this background and according to field research made it can be said that Studio F is the preferred brand of people because of the benefits offered by the product, quality, design and price, however, the brand Jean Up is the second in the Preference list above other brands like Kancan and Stage. Finally, a strategic adjustment to the supply chain was designed as a method to create value for the Jean Up brand, Within which an operational model was made with a diagnosis of the current situation of the supply chain to analyze the value activities that are currently performing.Item Gestión de cartera y liquidez de la empresa textil El Peral Cia. Ltda(2017-05) Barriga Toscano, Gioconda Karina; DT - Bedoya Jara, Mayra PatriciaThis research aims to establish a tool to regulate the portfolio management by sales on credit with the purpose of increasing the liquidity of the company that has become a latent problem. It was carried out on the basis of the collection of information through surveys, interviews and an internal control observation list of company personnel, which allowed the evaluation of the situation, the conclusions and recommendations could be established. The current situation in the country has forced the textile sector to flexibilize credit time without a technical analysis for its concession and to take hasty decisions that have led to the recovery of the portfolio extends in more days than agreed making companies enter into liquidity problems, and that in order to reactivate themselves economically they are forced to seek sources of external financing by accepting the credit conditions imposed, in order that the company does not stop and continue with its normal activity.Item La gestión financiera y la liquidez en las sociedades comercializadoras de repuestos automotrices de la ciudad de Ambato en el año 2015(2017-05) López Reinoso, Juan Carlos; DT - Moscoso Córdova, Jeanette LorenaThe main objective of the present investigation is to study the impact of financial management on the liquidity of the automotive spare parts companies in the city of Ambato in the year 2015, considering that this market constitutes an important factor for the economy of Ambato city and its surroundings. An analysis of the financial management that the companies trading in spare parts was handled, and its impact on the liquidity of the same, reaching to determine management failures, involving financial, accounting and marketing aspects, indispensable for the generation of timely and truthful information for top management decision making. In order to verify the hypothesis raised, surveys are carried out directed to the monetary resources management personnel of the spare parts entities in Ambato, gathering important information with which the alternative hypothesis raised is verified, applying the statistical distribution of the chi-square.Item La gestión financiera y las importaciones en la empresa Automekano Cía. Ltda de la Ciudad de Ambato(2017-04) Romero Cárdenas, Javier Enrique; DT - Ruiz Guajala, Mery EsperanzaThe productive scope of the country is based on several pillars, a sector that supports production, construction and employment generation is the importing sector of heavy machinery and spare parts, offering products with cutting-edge technology, currently in the world by the Internationalization of business is possible to get many goods that are marketed globally, hence the growth of import companies and brand representatives with worldwide recognition, it is important that the staff of companies have solid accounting, financial, Administrative, operational, must master the techniques of negotiation, logistics and supply chain, who know how to seize the opportunities and learn from the threats of the activity in which they are routed. The present research work contributes to improve the financial management and the import process of the company Automekano Cía. Ltda, Research techniques will be used to process the information provided by the company, the results obtained will be interpreted to recommend a financial management model that strengthens the area of imports and thus contributes to consolidate all areas of the company. Activities must be in accordance with the policies and plans in the medium and long term provided by the management of the company.