Licenciado Auditoria
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Browsing Licenciado Auditoria by Author "AMÉN CARREÑO, JOSÉ GUILLERMO"
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ItemANÁLISIS DEL RIESGO FINANCIERO DE LOS CRÉDITOS OTORGADOS EN LA COOPERATIVA DE AHORRO Y CRÉDITO CALCETA LTDA. DEL CANTÓN BOLÍVAR, DE ACUERDO A LAS REGULACIONES DE LA SUPERINTENDENCIA DE ECONOMÍA POPULAR Y SOLIDARIA EN LOS AÑOS 2016 - 2017(Universidad Técnica de Manabí, 2018) LOOR MENDOZA, ADRIANA ELIZABETH ; PLAZA ZAVALA, EDER EDISSON ; AMÉN CARREÑO, JOSÉ GUILLERMOThe realization of this case analysis was to know if "The Savings and Credit Cooperative Calceta Ltda. Bolívar Canton analyzes the financial risks under the regulations of the Superintendency of Popular and Solidarity Economy in the years 2016 and 2017. With the realization of this case analysis it was possible to determine that the Cooperativa de Ahorro y Crédito Calceta Ltda, complies with the laws and regulations determined by the Popular and Solidarity Economy Superintendency, that is why it has been in the market for 43 years. The credit portfolio is the main asset for the cooperative, since it provides four credits that are consumer, microcredit, housing and the Human Development Bond, but for the granting of these financial products, the cooperative must evaluate its financial risks constantly, not only to maintain a balanced economic situation but because they must submit monthly to the superintendence, since it is their control body, and in case their financial risks are very high the cooperative must have a strategic or contingency plan. The Savings and Credit Cooperative Calceta Ltda, during the 2016 and 2017 study years, maintained the controlled financial risks, which are credit, liquidity, market and asset laundering. The financial risks resulted in a low level, although the cooperative increased the amount of credits granted in 2017, and this is the result of following the regulations of the Superintendence of Popular and Solidarity Economy, solidifying the cooperative in the market
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ItemANÁLISIS 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 GUILLERMOThe 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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ItemLA 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 GUILLERMOAt 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
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ItemLOS COSTOS DE PRODUCCIÓN Y VENTA Y SU INCIDENCIA EN EL RENDIMIENTO FINANCIERO DE LA EMPRESA “MANALICOR S.A.” DURANTE EL PERÍODO 2017-2018(Universidad Técnica de Manabí, 2019) VERA MENDIETA, IDA AUXILIADORA ; NAVARRETE MENDOZA, MARIELA CRISTINA ; AMÉN CARREÑO, JOSÉ GUILLERMOThe present research work has as its theme, The costs of production and sale and its impact on the financial performance of the company" MANALICOR S.A. "during the period 2017-2018, being the general objective Evaluate the costs of production and sale and its impact on the financial performance of the company "MANALICOR S.A." during the period 2017-2018. The achievement of the aforementioned objective could be obtained through the application of the methodology and information collection techniques, to then perform an analysis of theoretical and financial information granted by the institution. Through the analysis of the financial statements of the company “MANALICOR S.A.” it was found that the company is being affected by a decrease in sales, which is why it is necessary to review and take into account the options of credit to customers, diversification of places of commercialization or promotions that help increase the level of sales. The company can not cover its obligations in the short term since it is not efficient in the management of its resources and does not generate the necessary profitability for the type of business as such, currently it has committed approximately 90% of its assets, although it seeks to increase its profitability