Gestión Financiera
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Item El vínculo entre las fuentes de financiamiento y los indicadores de gestión financiera de las MIPYMES del sector de elaboración de productos alimenticios en la provincia de Tungurahua(2020-01) Paucar Bombón, Nelson Ricardo; DT - Vayas López, Álvaro HernánEl financiamiento constituye un elemento vital para incrementar el desarrollo económico y social de una empresa. Por ello, el presente trabajo pretende determinar “El vínculo entre las fuentes de financiamiento y los indicadores de gestión financiera de las MIPYMES del sector de elaboración de productos alimenticios en la provincia de Tungurahua”, en el periodo 2015-2018. La metodología es de tipo descriptivo puesto que en primer lugar, se examinó la composición de las fuentes de financiación a través de indicadores de endeudamiento a corto y largo plazo; y posteriormente, se analizó el desempeño financiero desde el punto de vista de la rentabilidad económica, productividad, solvencia y eficiencia. Por otro lado, la investigación correlacional fue necesaria para relacionar las fuentes de financiamiento con la gestión financiera a través de una correlación de Pearson. Los resultados indican que la solvencia tiene una relación negativa con el endeudamiento, mientras que, con el apalancamiento es positiva; por otro lado, la liquidez esta correlacionada positivamente con el endeudamiento, en tanto, que con el apalancamiento tiene una relación positiva débil; los indicadores de rotación y productividad tienen una relación positiva con el financiamiento; y finalmente, la rentabilidad esta correlacionada positivamente con el endeudamiento a excepción del ROE.Item La inversión en la maquinaria y su impacto en la rentabilidad de las sociedades del sector calzado del cantón Ambato(2018-10) Núñez Padilla, Hilda Gabriela; DT - Margalina, Vasilica MaríaLa provincia de Tungurahua abarca el mayor número de empresas dedicadas a la producción de calzado a nivel nacional. El presente proyecto investigativo tiene como objetivo analizar la relación entre la inversión en maquinaria y la rentabilidad de las sociedades del sector calzado del cantón Ambato. La implementación de salvaguardia para proteger a la industria nacional de modo que las ventas de las sociedades a partir de su entrada en vigencia permitieron que los productores mejoren su competitividad a nivel local. Para cumplir con los objetivos se ha realizado un estudio bibliográfico y descriptivo de la información obtenida de la base de datos de la Superintendencia de Compañías, Valores y Seguros. Los resultados de las sociedades del sector calzado muestran la evolución de la inversión y la rentabilidad a nivel de la industria de calzado. Las salvaguardias permitieron que el nivel de inversión aumente en un 54% en el mismo año que entró en vigencia esta reforma implementada por Gobierno Central de la época. Del análisis de regresión sobre la inversión y rentabilidad existe una relación del 19% entre estas variables. Pero, las sociedades del sector calzado han obtenido pérdidas del ejercicio debido a que sus ventas durante los últimos años han disminuido.Item El control interno y la rentabilidad de la Empresa Granja Integral G-14”(2016-10) Chiluiza Yanchaluiza, Laura Elizabeth; DT - Mena Valencia, Francisco Javier.The internal control system of a company is constituted in the management support of the administration as this is used primarily for the purpose of protecting the assets of the Organization, generate reliable accounting records, and promote efficiency in operations.The present analysis considers the internal control and the profitability of the company Integral Farm G-14, in the work done has been observed which are the shortcomings that exist in the company and propose a solution to the points that require greater attention.Similarly it should be noted that the information was collected directly in the company, through the field research with the aim of obtaining the current situation of the company, through surveys we were able to see the main cause described in the Tree of problems, the proposal that raises the same that goes according to the needs of the company, this is aimed to the optimization of resources and inputs and obtain good results for the same. To finish is obtained conclusions referring to the results obtained as well as recommendations.Item Análisis comparativo del comportamiento financiero de los oligopolios en el Ecuador(2016-06) Ortega López, Lizbeth Patricia; DT - Morales Carrasco, Lilian VictoriaThe main purpose of this research was to create different strategies for the growth in the market in the field of comparative financial analysis of oligopolies in Ecuador. Using the Herfindahl index market concentration we measured the profitability for the indicators of Financial Statements Profitability and measuring business growth. Using an analysis of each of the areas Sales, Production, Fixed assets, Debt and Equity in conjunction with the use of horizontal analysis. The result of the research was that the presence of duopoly established within the manufacturing of food products sector in Ecuador and to also verify that the sector of processing of refining cane sugar and cane molasses, sugar beet, etc., is the stronger compared to other sectors. In conclusion in our research we found that the two sectors are concentrated thus this structures are imperfect in the market. The milk and sugar sectors as business have a growth which can be observed in the businesses sector of milk, meanwhile within the field of sugar surpasses other companies that are being part of the mayor profitable sector.Item La Planificación Financiera y su incidencia en la rentabilidad de la Empresa Medylens de la ciudad de Quito período 2014(2016-05) Barrionuevo Guerrón, Jenny Isabel; DT - Cuesta Chávez, Giovanna AlejandraThe economy of our country depends on a significant percentage by the textile industry, as this sector has created large spaces employment for many people, has helped the entry of money due to the large number of exports of these products allowing further progress at the national level. PYMES must have from the beginning of its operation with a plan to take into account each of the areas we have businesses, so they will have defined processes which must be evaluated and monitored so as not to deviate from the objectives. Many organizations do not have this planning for their activities and operations, this is one reason why many are in crisis lack of liquidity, indebtedness, lack of resources, which can lead to companies complete their life commercial and cease activities. The ability of the company to improve its position, how constantly measures and evaluates its costs and expenses is a basic tool for internal company analysis and decision making successful that generate competitive advantages over their environment to maintain economic, financial and operational stabilityItem Control interno de la cartera de créditos y la morosidad de la cooperativa de ahorro y crédito Minga Ltda(2016-05) Zavala Oña, Susana Piedad; DT - Molina Jiménez, Ana GracielaThe internal control in the credit union regulated by the Superintendency of Popular Economy and Solidarity, is an integrated process, which must be developed from managers to other personnel to provide reasonable assurance regarding the achievement of objectives and mitigate the risk inherent in the business. As the credit union Minga Ltda., A financial intermediary, where the placement of the loan portfolio is one of the main business activities, the loan portfolio is an asset that has a greater stake in their financial structure, and it is the main revenue generator for the company, through the interest received, so it is necessary to evaluate the internal control system of the credit portfolio and its impact on the delinquency indicator, it is the axis of other indicators such as liquidity, profitability, asset quality, asset protection at risk, solvency.Item La importancia de la planificación financiera en la elaboración de los planes de negocios y la rentabilidad de las cooperativas de ahorro y crédito caso: Kullki Wasi, San Alfonso, Mi Tierra de la ciudad de Ambato(2016-04) Portero Donoso, Estefanía Carolina; DT - Manzano Martínez, María CristinaThe present investigative project has as principal aim establish the seven failings in the financial planning of business plan and the profitability of the Cooperatives of saving and credit cases: Kullki Wasi, San Alfonso and My Land of Ambato city in the period 2013-2015. The methodology that was in use in this project was the explanatory field investigation, bibliographical, experimental, exploratory, and the association of variables also the approach of this investigation was cuali-quantitative. To evaluate the level of fulfillment of the failings in the financial planning was use like a work paper for measuring the profitability of the institutions. It was done through the levels of economic and financial profitability. Getting to the conclusion that the cooperatives of saving and credit that were an object of study do not possess a financial planning adapted in their business plans what it causes a deficient assignment of the resources, preventing this way the maximization of the profitability of these cooperatives. The contribution of this investigation is that it is a way of research for the academic area and for the futures enterprising allowing them to have in this investigation a tool to confront one uncertainly future and for to take the right decisions.Item La planificación financiera y la rentabilidad de la empresa PLASTICAUCHO Industrial.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Gestión Financiera., 2015-02) Ayala Pacheco, Andrés Eduardo; DT - Salazar Mejia, Cesar AugustoToday organizations worldwide plans determine short-, medium and long term, one of them is to be competitive, improving production processes, reducing costs, optimizing resources and identifying growth opportunities. The increased of demand for the products and the requirements of the characteristics thereof by consumers to businesses requires that they determine continuous improvement processes and generating new alternatives when offering their products, this added to organizations must make investments and expand its business lines, production facilities, operational infrastructure, administrative. From there part the need to conduct a study on the influence of Financial Planning in Profitability of the company PLASTICAUCHO SA Currently the financial planning process has as main objective to develop and grow within the company to assess prior periods and make proper projection for the following. The methodology with mixed approach: quantitative and qualitative possible to verify, through an analysis of numerical data and use of statistics, the hypothesis; the use of research techniques: survey, interview and observation data in the enterprise system (SAP). Conclusions and recommendations were established, and within these the development of a design pattern Financial Planning to optimize physical and financial resources that can support profitability, this will allow the company to continue offering their products on the market and maintained as leader in production and sales in the sector.Item El riesgo de crédito y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito “Mushuc Ñan” Ltda., en la matriz y oficinas operativas, año 2012(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-02) Freire Córdova, Jimena Alexandra; DT - Saltos Cruz, Carlos AlbertoItem Manejo de las inversiones y su incidencia en el crecimiento de la rentabilidad de la fábrica de brasieres Boleyn de la ciudad de Ambato durante el año 2013(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-01) Salguero Aguila, Nancy Marlene; DT - Guevara Uvidia, Pilar Del RocioThis research is the inadequate management of assets which the factory Bras Boleyn according to performance so you need a change in decision-making in administrative and financial areas as regards the management of their financial resources, allowing profitability increase, and find weaknesses and resolve them, where it has been determined that the main problem is the inadequate management of investments by generating a drop in profitability which has prevented the growth of the factory grounds of poor financial and administrative management, overdue financial statements presented difficulties for some time ago. Therefore it is proposed to make a financial strategic plan aimed at profitable growth to help them regulate the difficulties that has been taking so far, it will help regulate the expenditure and revenue and take dediciones also wise to maintain a favorable balance that way better organization will take and generate higher returns Through financial strategic plan better organization and planning will have within it as it is one of the important factors to organize to grow. Finally it is concluded that a financial strategic plan will allow the factory to improve productivity and hence product quality, safety, customer satisfaction, through the commitment of each to make the factory.