Contabilidad y Auditoria
Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/3612
Browse
11 results
Search Results
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 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 cadena de suministros en el área de comercialización y su impacto en la rentabilidad de la empresa Rectima Industry de la Ciudad de Ambato.(2017-02) Manzano Acosta, Cristina Maribel; DT - Guachimboza Villalva, Marco VinicioThe current work shows the investigation results made from the previous research, which was mainly aimed to solve the problem found in RECTIMA INDUSTRY located in Tungurahua. It also consists in developing the supply chain commercially, oriented to maximize the business profitability. The main goal of the investigation is to analyze the supply chain in the Rectima Industry commercialization area, through the processes achievements and develop the business profitability. The objective is to establish a mechanism to provide the materials and supplies that required surgery and customer demand. Minimizing the inventory of investment, obsolescence and lost sales by not having an a dequate level of inventories.Item La gestión financiera y su impacto en la rentabilidad de Farmambato Cía. Ltda.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-01) Mera Gómez, Angélica María; DT - Álvarez Jiménez, Elsy MarcelaThe companies that are dedicated to the commercialization of pharmaceutical products from their most primitive expressions to the most modern ones, have faced the problem that implies the administration of economic resources, the management of inventories and the optimization of the operative cost; All in the light of the great transformations of pharmaceutical chains, the emergence of new pharmaceutical laboratories and current pricing policies in medicine. That have given rise to the search for theories and administrative practices, that allow to obtain profitability and liquidity to the companies of the pharmaceutical sector. The company FARMAMBATO CIA LTDA looks for solutions to the problem of poor management of economic resources, because the process of economic globalization forces the company to be more competitive to be able to successfully face permanence in the market under the current conditions. The present study aims to demonstrate that an adequate financial management is a valuable tool to obtain greater profitability, which allows FARMAMBATO CIA LTDA to obtain reliable and reliable financial information; It should be noted that the pharmaceutical sector has faced drastic changes in profitability due to the uncontrolled growth of competition, policies of price regulation in medicine, which has become an opportunity to expel strategic alliances with shareholders, Advertising and publicity. So that the management makes right and timely decisions aimed at the economic development of the company, to stay in the competitive market of today. In relation to the above and as a measure to satisfy the need for FARMAMBATO CIA. LTDA., Is a company dedicated to the commercialization of pharmaceuticalproducts, for this reason the subject of this research, is called "Financial management and its impact on the profitability of Farmambato Cía.Ltda."Item Los estudios de mercado internacionales y su impacto en la rentabilidad del sector florícola de la parroquia Joseguango bajo del cantón Latacunga(2016-09) Reinoso Estrella, Jessica Paulina; Medina Salcedo, Héctor RafaelThe export of roses in Ecuador is an agricultural activity that stands out as a productive engine that contributes significantly to the economic development of the country, being a source of employment mostly female, besides being one of the main non-oil products sent abroad, occupying an important place in the international market, due to the quality of Ecuadorian rose as color intensity, larger buttons, duration and longer stems that have allowed it to gain consumer preference. For several years the growers entrepreneurs have sold their product to countries like the United States, Russia and the European Union, international destinations that are traditional sales markets, creating a strong dependency that can trigger even bankruptcy of the farms and the lack international agreements, political and economic problems of these countries. also it contributes increasing production worldwide has caused a glut triggering a price reduction farms, which is reflected in low profitability of the sector.the urgent need to find new international markets through research and studies to obtain sustainable information to renew and gain new customers in plantations and thus place the product get better prices it opens. The objective is to present studies of existing international market, if they are being useful and open the possibility that through the union of flower growers more government support is sought with respect to having specialized studies of new markets, facilitate participation in promotional events and trade agreements seek to tariff improvements that are favorable to increase income levels, because according to cost-benefit analysis carried out in this investigation, it was found that the sector is vulnerable because they have low rates and in many cases yield losses occur.Item La gestión administrativa y su impacto en la rentabilidad de la empresa Megamicro S.A. de la ciudad de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Coque Arboleda, Diana Carolina; DT - Naranjo Santamaría, JoselitoToday the administrative management within a company is regarded as a primary task to be performed and fulfilled by implementing various activities aimed at coordinating all available resources to meet the stated objectives. In this research entitled "Administrative Management and its impact on the profitability of the Company MegaMicro S.A. of the city of Ambato, general objective is to analyze the impact of administrative management in the company in order to increase their profitability through the implementation of strategies to propitiate the company to have and maintain an efficient administration. The correct use of resources allows the company to have tools, processes and suitable for business strengthening and corporate improvement activities, administrative processes and competitive strategies are essential elements in the development of the company for decision -making and good management of the company. Improving a company in the market depends on the good management of the different resources and processes that apply to the development of different activities ; there are companies that have excellent facilities, qualified human talent, quality products and many other aspects, but corporate growth and improvement is not seen; it may have been neglected marketing and sales, inadequate management of financial resources, organizational structures that do not meet the needs of the company , decision making little sound or other aspects . For the progressive increase in market competition, commercial enterprises are obliged to assess the administrative management that exists within each; because as companies grow it should go to strengthen this administration to meet goals and objectives.Item Cartera de productos y rentabilidad en Empresas de Seguros(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-06) Guerrero Grijalva, María verónica; DT - Sánchez Sánchez, Rubén MauricioThis research focuses on the product portfolio variables (types of insurance offered) and profitability achieved by the insurance companies, who work in the Ecuadorian market. At home, the insurance goes hand in hand with the beginning of the republic. As insurance, an essentially economic and social institution, its development has been closely linked to the development of economic activities, especially trade. The first agents were mere recipients and messengers of foreign companies operating from EuropaEl primary objective of the study was to establish the relationship between the variables proposed, with a view to determine whether the degree of supply has an impact on the profitability achieved by the companies Ecuadorian insurance sector. The research methodology used to develop the study, it was determined by the literature, exploratory, descriptive and correlational findings allowed to establish that there is no relationship between the aspects investigated, meaning the offering or product portfolio for consideration by the market does not determine the reached profits, consequently the level of profitability is not related to the offer, but the most important finding of the research is the concentration that exists in the Ecuadorian insurance sector, since the investigation established that there are five companies the insurance that dominate the market. These companies, established in terms of assets, profits, size set by the amount of profits, sales revenue, given the amount of assets and net premiums, which are by far exceed the other companies in the sector that are fighting for with a share of the national market. These five groups are successful in different areas together to overcome more than one terintena companies. As profitability corresponds for example 7 companies, which constitute 23% account for 44% of the sector's profitability.Item "Estrategias financieras y su relación en la rentabilidad en Alvarado Ortíz Constructores Cía. Ltda."(2014) Andrade Clavijo, Juan CarlosEl entorno global y competitivo en que se desenvuelven hoy las empresas, ya no bastan con tener buenas ideas, con capitalizar una oportunidad de mercado o tratar de maximizar beneficios a corto plazo, hoy en día se caracterizan por operar procesos de mejoras continuas y de presentar flexibilidad para adaptarse a los cambios. Las decisiones operativas a corto plazo en el marco de la administración financiera, dependen del desenvolvimiento financiero de la empresa, todas estas decisiones repercuten finalmente en la liquidez de la misma, por ello es de suma importancia el conocimiento y aplicación de técnicas, métodos que tributen al manejo efectivo. Ante la necesidad de desarrollar estrategias y tomar decisiones que permitan perfeccionar la administración de los fondos de la empresa se realiza la presente investigación en Alvarado Ortiz Constructores Cía. Ltda., la cual pudiera contribuir a mejorar su credibilidad financiera entre las demás empresas de su tipo.Item "La liquidez y su incidencia en la rentabilidad del fondo complementario previsional cerrado de los docentes de la Escuela Superior Politécnica de Chimborazo"(2014) Rodríguez Ulcuango, Olga MaritzaEl Fondo Complementario Previsional Cerrado de los Docentes de la Escuela Superior Politécnica de Chimborazo, muestra un constante crecimiento del efectivo en virtud de los aportes mensuales generados por los partícipes, vinculándose al comportamiento estático reflejado en los rendimientos, por lo que, la incidencia entre liquidez y rentabilidad establecida en hipótesis es verificada a través del estimador Fisher para el periodo 2008-2012. Este análisis concluye en el limitado dinamismo en las operaciones de inversiones privativas y no privativas, siendo su nivel de riesgo altamente conservador, en virtud de ello, surge la necesidad de decidir dónde invertir para optimizar los rendimientos que permiten hacer frente a una eventual cesantía laboral, añadiendo un nivel de protección adicional al sistema general público. La esencia de esta investigación es el desarrollo de un portafolio de inversiones financieras basados en el modelo Markowitz “teoría del portafolio”, de forma que, se establece una herramienta para la toma decisiones preliminares sustentadas en el comportamiento de diferentes instrumentos de inversión a través de combinaciones óptimas que maximizan la ganancia esperada para un nivel determinado de riesgo respetando la normativa interna, mismo que es complementado con una proyección de liquidez mínima, de tal manera que afiance una solidez y fortalezca la confianza de sus partícipes.