Contabilidad y Auditoria

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Browsing Contabilidad y Auditoria by Author "AMÉN CARREÑO, JOSÉ GUILLERMO"
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    ANÁLISIS FINANCIERO Y SU INCIDENCIA EN LA TOMA DE DECISIONES EN LA GASOLINERA EL ROCÍO PERÍODO 2019
    (Universidad Técnica de Manabí, 2022) KAREN KARINA, PEÑAFIEL BRAVO ; LIDIA JAMILETH, PIN PAZMIÑO ; AMÉN CARREÑO, JOSÉ GUILLERMO
    The present research work was carried out to study the financial analysis that is carried out at the "El Rocío" gas station and its incidence in decision-making, in the problematic situation the absence of the financial tools for said analysis is reflected, as well such as making decisions empirically, without prior financial studies. Therefore, a methodology with a mixed approach was used, where financial information was collected, as well as interviews. Among the main findings, it was possible to verify that financial analyzes are not carried out at the gas station, decision-making is made only based on the manager's perspective prior to a quick observation of the financial statements, an acceptable management for payment is not recorded. from third parties, including financial institutions. It is concluded that the company has scarce available resources (current assets), with fixed assets being its highest percentage, however, these assets are owed to third parties and the incorrect application or lack of application of operational and financial policies that define o outline the correct actions to obtain acceptable and beneficial results for the company. Based on these results, a proposal is presented to implement the financial analysis and in this way decisions can be made to achieve the goals of the company and optimize its development.
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    LA GESTIÓN ADMINISTRATIVA Y FINANCIERA Y SU INCIDENCIA EN EL CRECIMIENTO Y DESARROLLO EN LA COOPERATIVA DE AHORRO Y CRÉDITO MAGISTERIO MANABITA LTDA. EN EL PERIODO 01 DE ENERO AL 31 DE DICIEMBRE 2018
    (Universidad Técnica de Manabí, 2020) PISCO ARCENTALES, GABRIELA BEATRIZ ; POSLIGUA LOOR, LISBETH ALEJANDRA ; AMÉN CARREÑO, JOSÉ GUILLERMO
    At the present time in Ecuador due to the multiple changes in the regulations of the sector of the popular and solidarity economy, it is necessary that the entities of the financial sector adapt to them, that is why financial administrative management is essential within them, since it is intended to carry out periodic evaluations to verify the fulfillment of objectives and plans, and analyze the achievement of strategies for planning and control of resources. It is also responsible for providing an efficient service in each of the departments in order to direct the financial and also administrative strategies to guarantee the availability of sources of financing and provide the proper registration of operations as control tools, with the purpose of achieve sustainability in the financial market. Finally, this management has a direct relationship with the growth and development of the cooperative since it is a fundamental part because in effective control it implies that its services continue over time and this is demonstrable through the application of indicators that allow measuring its development and growth compared to other financial institutions within the same segment. However, it is essential for the Savings and Credit Cooperative Magisterio Manabita Ltda. That it begins with changes in the financial administrative management model that they have been implementing, since they will benefit the members and employees of the same, and in turn allow Verify the fulfillment of each of the objectives in a given time