Contabilidad y Auditoria

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Browsing Contabilidad y Auditoria by Subject "análisis"
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    EL CONTROL ADMINISTRATIVO - FINANCIEROS Y SU INCIDENCIA EN LAS CUENTAS POR COBRAR DE LA COOPERATIVA DE TRANSPORTE INTRAPROVINCIAL 5 DE MAYO DURANTE EL PERIODO 2016-2017
    (Universidad Técnica de Manabí, 2019) BRAVO MACÍAS, RAÚL EDUARDO ; PALMA VERA, CRISTHINA JOSÉ ; UBILLUS MACÍAS, JESSICA MONSERRATE
    The administrative and financial control in any organization, regardless of its size, activity or whether it is profit or non-profit, it is essential that these controls are carried out in an appropriate manner and structure in order to grow within the environment. This investigation was based on the administrative and financial control of the Cooperativa de Transporte Intraprovincial 5 de Mayo in the affectation of accounts receivable in 2016 and 2017, since it was only seen that they are high values in the two years of studies. The cooperative does not have a good financial and administrative structure, which is why it presents a risk especially in the liquidity of the same, since month after month they present constant tension in their treasury. It must be carried out immediately a restructuring of the cooperative for its proper functioning, in addition to its control body, being the Superintendence of Popular and Solidarity Economy, does not execute an adequate control of the general form of the same caused that its activities are not evident with transparency
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    MODELO DE GESTIÓN FINANCIERA Y SU INCIDENCIA EN LA MOROSIDAD DE LAS CUENTAS POR COBRAR DE INDUSTRIAS MASTER INDUMASTER S.A DE LA CIUDAD DE MANTA EN EL PERIODO 2018
    (Universidad Técnica de Manabí, 2019) BRAVO ANDRADE, ANA ELIZABETH ; BERMÚDEZ CEDEÑO, YELITZA JOSEFA ; PALMA MACÍAS, GREGORIO
    The realization of this financial management model was executed in Industrias Master Indumaster SA, focused on the delinquency of accounts receivable in 2018, using a non-experimental design, with survey and interview methods carried out on personnel immersed in the subject, in addition of the execution of the use of different financial tools that allowed to know the situation of the company. Indumaster has serious problems in its client portfolio, due to its large monetary amount, which has caused liquidity problems and losses in 2018, being necessary to carry out a financial management model, whose content is administrative planning, financial budget of the area in question and everything related to it. It is necessary that this model be applied continuously and updated according to the needs and activities of the company, for its growth and continuous improvement