Facultad de Ciencias Administrativas y Economicas

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    ACTIVIDADES DE CONTROL CONTABLE FINANCIERO IMPLEMENTADOS POR LA EMPRESA LASER DE LA CIUDAD DE PORTOVIEJO Y SU INCIDENCIA EN LA RENTABILIDAD EMPRESARIAL EN EL AÑO 2016
    (Universidad Técnica de Manabí, 2020) MOSCOSO DOMO, VIRGINA NATALY ; PICO GÓMEZ, JULIANA ALEXANDRA ; DE LA CRUZ QUINTERO, WALTER FABIÁN
    This titling work aimed to analyze the financial accounting control activities implemented by the LASER company of the city of Portoviejo and its impact on business profitability in 2016, proceeding to conduct an internal control questionnaire for the administrative, financial area and accounting, to then determine the risk, which was complemented by the analysis of the financial indicators related to the profitability of the company. Laser company has a moderate risk in the administrative and financial area, being necessary the creation of a manual of functions and procedures for the strengthening of activities. Unlike the accounting area where a high risk was obtained, due to innumerable problems in the processes they perform. The lack of organization and guidelines of these areas means that the company does not have reliable information on its financial statements, which affects profitability, so that expenses and maintenance of unproductive assets are incurred. Laser is a company that has grown in the market, but it must be complemented with processes and guidelines that allow a better organization
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    ADMINISTRACIÓN DE LAS CUENTAS POR COBRAR Y SU INCIDENCIA EN LA LIQUIDEZ DE LA IMPRENTA Y PAPELERÍA MERA, PERIODOS 2018- 2019
    (Universidad Técnica de Manabí, 2021) BERMELLO PLUA, JANNER FERNANDO ; OÑA CALAPAQUI, MÓNICA ALEXANDRA ; ACOSTA CHAVÉZ, DELIA ALINA
    Within the present investigation, I focus on analyzing how the administration of accounts receivable can affect the liquidity of the Mera Printing and Stationery, in such a way that a sequence of the problems faced by small companies was started, based on in the theoretical bases of the same. For later, through the application of a mixed methodology that covers both qualitative and quantitative aspects, to achieve a better understanding of the situation. However, it required the application of interviews to both the management and the accountant, as well as surveys of all the employees which allowed to have an overview for subsequent analysis of the financial statements of the 2018-2019 periods that were the object of study and in this way to be able to reach conclusions such as the fact that if the company manages to efficiently recover its loan portfolio, it could face short-term liquidity problems. In order to improve the management of accounts receivable, the investigation was completed with a proposal for basic credit and collection procedures that will allow Mera Printing and Stationery to improve the levels of portfolio recovery and therefore the increase of the income from resources that index in liquidity
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    ADMINISTRACIÓN DE LOS DESECHOS SÓLIDOS GENERADOS POR EL HOSPITAL DE SOLCA Y SU INCIDENCIA AL IMPACTO AMBIENTAL UBICADO EN EL SECTOR AV. DEL VALLE MANABÍ GUILLEM (PASO LATERAL) DURANTE EL PERÍODO 2016 – 2018
    (Universidad Técnica de Manabí, 2020) ALVARADO ZAMBRANO, JARITZA MARÍA ; CHINGA LOOR, WALTER ENRIQUE
    The completion of this titling work consisted of investigating the Administration of solid wastes generated by the SOLCA Hospital and its impact on the environmental impact located in the Av. Del Valle Manabí Guillen sector (lateral passage) during the period 2016 - 2018, with in order to know how the institution manages its waste in a way that does not affect the community and the environment. The execution of this work was the descriptive investigation because it focused on the observation and analysis of the solid waste management caused in Solca and how it affects the environment, so that the visit to the institution, the observation was used, and different mechanisms such as the interview and survey to learn more about the subject of study. It was concluded that the environmental impact is negative, causing pollution to the environment, because the solid waste produced is delivered to the Municipality of Portoviejo, which does not have an environmental license and applies the appropriate mechanisms for waste management, being necessary to strengthen and comply with environmental measures
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    ADOPCIÓN DE LAS NIIF Y SU INCIDENCIA EN LAS POLÍTICAS CONTABLES DE LAS PEQUEÑAS Y MEDIANAS EMPRESAS INDUSTRIALES DE PORTOVIEJO
    (Universidad Técnica de Manabí, 2021) COVEÑA RUIZ, NUBIA VALENTINA ; NARANJO MENDOZA, DIANA CAROLINA ; UBILLUS MACIAS, JESSICA MONSERRATE
    This study proposed the analysis of the ADOPTION OF IFRS AND ITS IMPACT ON THE ACCOUNTING POLICIES OF SMALL AND MEDIUM-SIZED INDUSTRIAL COMPANIES OF PORTOVIEJO, from the perspective of the accounting professional in order to know the application of these standards in the preparation of their financial statements, and how they affect changes in accounting policies, especially in the most outstanding items. In the development of the research, a descriptive non-experimental study was applied in which data were obtained in a given time using the deductive method to analyze the cause - effect relationship, through the application of a survey that yielded necessary and relevant information for the process of it. Among the results obtained, it was possible to identify that the accounting professional of small and medium-sized industrial companies in the city of Portoviejo operates under the Internal Tax Regime Law, without having a full application of IFRS SMEs to determine the reasonableness of the financial statements. Emphasizing the results towards the importance of the application of standards in companies to comply with the demands of the globalized market in the preparation and presentation of their balance sheets
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    ANALISIS COMPARATIVO DE INGRESOS DE LOS COMERCIANTES DE ABARROTES DEL MERCADO BARRIAL N° 1, EN LA CIUDAD DE PORTOVIEJO Y SU INCIDENCIA EN LA REACTIVACION EN LOS AÑOS 2015 Y 2016
    (Universidad Técnica de Manabí, 2018) MERA INTRIAGO, GEMA ANDREA ; MOLINA ALCÍVAR, ANTONIO MAXIMINO ; CAMPOS VERA, JOSÉ ANTONIO
    One of the activities most affected by the earthquake of April 16, 2016, refers to the commercial function, as many premises were destroyed or were in a dangerous situation for their occupation, so it was necessary to relocate the commercial premises, especially in neighborhood market No 1 of the city of Portoviejo. The paper presents an analysis of the impact of the April 16 earthquake on the economic reactivation of the grocery market in the No1 neighborhood market of the city of Portoviejo. A description of the problem is offered and the formulation of the scientific problem is made. The background and justification of the research are described, the human and scientific relevance of the work is exposed and reference is made to the beneficiaries of the project. It provides a conceptual analysis of the historical evolution of commercial activity. It refers to the competitive environment, and some theoretical concepts related to commercial activity are addressed. The general and specific objectives are stated and the methodology used in the work is described, which highlights the descriptive, bibliographic, empirical methods, the observation as the primary basic method, and the induction deduction, which allowed the presence from the content of the object of study, to the elaboration of own conclusions, making it possible to offer the particularities and the proposed solutions. Within the techniques, the observation and the documentary analysis, the survey and the modeling stand out. The sample was integrated by 17 merchants from the grocery market area of the No 1 neighborhood market of the city of Portoviejo. The results of the surveys are offered where a critical analysis is exposed to each of the questions that were asked. The economic analysis is provided with data in tables and graphs, which show the level of economic recovery of commercial activity in the No 1 market of the city of Portoviejo during the years 2015 and 2016. Finally, the conclusions and recommendations of the job
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    ANALISIS DE LA APLICACION DE LA NORMA TECNICA DE CONTROL INTERNO 300 - EVALUACION DEL RIESGO, Y SU INCIDENCIA EN EL LOGRO DE LOS OBJETIVOS INSTITUCIONALES DEL AUTONOMO DESCENTRALIZADO DEL CANTON OLMEDO EN EL PERIODO COMPRENDIDO DEL 1 DE ENERO HASTA EL 31 DE DICIEMBRE DEL 2014
    ( 2014) SUÁREZ GARCÍA, CÉSAR BOANERGES ; SÁNCHEZ ANDRADES, YESSICA YANINA
    El presente análisis de caso fue desarrollado en el cantón Olmedo provincia de Manabí, y el objetivo principal del mismo fue analizar la norma de control interno 300 Evaluación de Riesgo y su incidencia en el cumplimiento de los objetivos institucionales, Cabe indicar que para el desarrollo del presente trabajo se contó con colaboración y participación de los directivos de la institución sujeta a análisis así como la Tutora de nuestro trabajo. Primeramente oficiamos a la máxima autoridad institucional, para que permita analizar el cumplimiento de la norma de control interno 300 evaluaciones del riesgo, autoridad que presto la colaboración necesaria, para el cumplimiento de este trabajo de análisis de caso. Una vez obtenida la autorización se empezó aplicar los instrumentos de investigación de conformidad al diseño metodológico establecido, tomando el total de la población como sujeto de estudio, ya que son los directivos quienes deben establecer los mecanismos e instrumentos para identificar y mitigar los riesgos institucionales a las que están avocadas las actividades administrativas y financieras, que podrían derivar en el incumplimiento de los objetivos institucionales. De los resultados obtenidos se puede colegir que pese a que la institución no cuenta con un manual debidamente autorizado, por el concejo municipal a través de una ordenanza, reglamento u otro instrumento legal permitido por la ley, los directivos si toman acciones para identificar, prevenir y mitigar los riesgos que se pueden presentar para el eficaz cumplimiento de los objetivos institucionales, en los plazos y términos establecidos.
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    ANALISIS DE LA GESTION DE GOBIERNO DEL ING. LUCIO GUTIERREZ Y SU REPERCUCION EN LA ECONOMIA NACIONAL PERIODO 2003-2005
    (Universidad Técnica de Manabí, 2006) MOREIRA MACÍAS, KATHY ; MENDOZA MACÍAS, ANDREA ; RODRÍGUEZ, BEN HUR
    Since the 80’s of the last century the design of the economic politics in our country has been defined by the fluctuations of the economy’s outside sector. The dominant situation has been the deficit of the current account, in which the stabilization cost has affected almost all of the social groups, especially those in a weak economic situation. The economic principles that have been applied with the reform are: market priority, privatization, commercial openness and free capital flux, trying in the majority of these the elimination of the “benefactor state” and the integration of the national economy to the globalization process – the most wanted dream for North America’s homogeneous consolidation. The rejection to these policies was expressed on the elections. On January 15 2003 President Gutierrez assumed power in the middle of an acute fiscal crisis and deep indebtedness which seriously compromised the possibilities of an economic program of popular character. His government plan pretended to end corruption and renew political practices, but his political power to carry on these reforms was scarce. It was foreseeable that in a short term the new president’s popularity would begin to erode.President Gutierrez’s problems began 6 months after reaching presidency, when he saw himself obligated to fire several of his ministers whom belonged to the Pachacutik Indian Party, which resulted in the rupture of the government alliance. The Indian movement crisis was produced when President Gutierrez maintained the dollarization of the Ecuadorian Economy and came to terms with the North American government on the fight against drug trafficking and the Free Market Treaty Agreement. Since then, the president had to confront opposition from the parliament – where his party only had 7 congressmen of a total of 100 – on his privatization projects of the oil and electric, institutional reforms and the social security modification. A distancing between the president and the vice-president, Alfredo Palacio, was also produced. President Gutierrez started being accused of wrongful use of public money, bribes and felonies against State Security. For example on November 2003, president Gutierrez confronted his first crisis of this type, when it was revealed that the people controlling his electoral campaign had received a $30.000 contribution from the Fernandez Cevallos family, at the same moment when one of its members was being investigated for drug trafficking activities. On September 2004 the congress opposition sector, pretended to submit the president to a political trial when President Gutierrez allegedly had been meeting, at the beginning of that month in Panama, with Ex-President Abdalá Bucaram. But the new alliance that Gutierrez established with the PRE, led by Bucaram and PRIAM and controlled by the banana magnate Alvaro Noboa, stopped the process. This new alliance allowed the congress, based on a Constitutional transitory clause, to replace, on December of that year, 27 of the 30 Supreme Court judges. This occurrence generated a strong political and social convulsion that established the final crisis. The conflict was intensified when the new Supreme Court President, Guillermo Castro, nullified, on April 1st, the corruption trials against Ex-president Bucaram and Ex-vice-president Dahik, whom returned to Ecuador at the beginning of April. By this time surveys on the president’s popularity was only 6%. On Saturday April 16th 2005 under pressure of mobilizations, President Lucio Gutierrez appealed to the National Security Law to decree an “Emergency State”, which suspended civil rights, mobilized the Army and gave the Executive Branch the faculty to intervene in the other State Branches. In the same decree, the president ceased the questioned Supreme Court and justified himself by explaining that he had to put an end to the political crisis, using the special powers given to him by the “Emergency State”. On April 19th the disturbances started to get more violent which led, on Wednesday 20 of the same month, the unicameral parliament to cease president Gutierrez with 60 votes of the 62 present legislators, leaving Ecuador in a deep economic, social and political crisis that did not change with the passing of Colonel Gutierrez on the presidency
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    ANALISIS DE LAS ACCIONES DE REACTIVACION PRODUCTIVA-FINANCIERA CON LA ENTIDAD BANCARIA BANECUADOR Y SU INCIDENCIA EN LA SOSTENIBILIDAD ECONOMICA DE LOS PEQUENOS EMPRESARIOS DE PORTOVIEJO PERIODO MAYO - DICIEMBRE ANO 2016.
    ( 2017) VINCES ÁLAVA, ALIS CRISTINA ; ZAMBRANO GILER, SASKIA MARÍA
    El presente trabajo titulado “Análisis de las acciones de reactivación productiva-financiera con la entidad bancaria BanEcuador y su incidencia en la sostenibilidad económica de los pequeños empresarios de Portoviejo periodo mayo - diciembre año 2016” fue realizado en base al planteamiento del objetivo general “Medir el grado en que las acciones de reactivación productiva-financiera con la entidad bancaria BanEcuador inciden en la sostenibilidad económica de los pequeños empresarios de Portoviejo periodo Mayo - Diciembre año 2016” mismo que se pudo cumplir mediante la investigación realizada a través de la aplicación de las técnicas de encuesta y entrevista direccionada a los pequeños comerciantes y empresarios beneficiarios del crédito de reactivación económica cuyos resultados fueron que el BanEcuador ha cumplido al colocar 963 créditos de reactivación en el cantón Portoviejo, sin embargo el 59,27 % de los beneficiarios encuestados indicaron que este crédito aun no es una adecuada herramienta que permita la sostenibilidad de los negocios, puesto que muchos de ellos perdieron todo durante el terremoto del 16 de abril y la tasa de interés del crédito es muy alta para ser con fines sociales, como es la reactivación económica luego de un desastre natural; esto también se contrasto mediante el análisis de los índices financieros TIR, VAN, beneficio/costo y tiempo de recuperación de la inversión de diez negocios beneficiarios, seleccionados de forma aleatoria; de los cuales todos ellos presentan un VAN por encima de los $5000,00 es decir, el crédito si ha fortalecido la sostenibilidad de los negocios puesto que ha permitido mayor flujo de capital para operar luego de la crisis post-terremoto; sin embardo, el crédito puede mejorar disminuyendo la tasa de interés por lo menos al 3% y con plazos de hasta 20 años y montos de hasta $50000, lo cual es viable puesto que dicho dinero procede de ayuda internacional para el desastre y puede ser cobrado por medio de la planilla de luz como se lo planteo para el plan Renova por ejemplo.
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    ANALISIS DE LAS DIFERENCIAS SALARIALES DE LOS SERVIDORES Y OBREROS DEL GOBIERNO AUTONOMO DESCENTRALIZADO DE LA PROVINCIA DE MANABI Y SU INCIDENCIA EN LA CALIDAD DE VIDA DE LOS EMPLEADOS EN LOS PERIODOS 2013 – 2014
    ( 2016) GARCIA PICO, MARIA LISETH
    La investigación titulada “ANÁLISIS DE LAS DIFERENCIAS SALARIALES DE LOS SERVIDORES Y OBREROS DEL GOBIERNO AUTÓNOMO DESCENTRALIZADO DE LA PROVINCIA DE MANABÍ Y SU INCIDENCIA EN LA CALIDAD DE VIDA DE LOS EMPLEADOS EN LOS PERIODOS 2013 – 2014”, nos presente una idea clara de las diferencias salariales existentes entre los empleados del GAD de Manabí. Está estructurada mediante un estudio bibliográfico, en donde acorde a la opinión de varios autores, conocedores de la problemática indicada, de la misma manera se determinó mediante una análisis porcentual la incidencia del nivel de ingresos y la calidad de vida de los empleados del Gobierno Autónomo Descentralizado de Manabí. A lo largo de la investigación nos podemos percatar que el sueldo que reciben los empleados incide directamente en la calidad de vida, en la forma de educación de sus hijos e incluso en sus gastos de alimentación. La legislación actual como conocemos protege tanto a los servidores públicos como a los obreros, es por tal motivo que vamos a citar ciertos artículos del código de Trabajo y de la LOSEP, que son los que los protegen.
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    ANALISIS DE LOS CRÉDITOS QUE OTORGA LA COOPERATIVA DE AHORRO Y CRÉDITO “SANTA ANA LTDA.” Y SU INCIDENCIA EN EL DESARROLLO SOCIOECONÓMICO DE SUS ASOCIADOS. PERIODO 2003 – 2005
    (Universidad Técnica de Manabí, 2006) VÁSQUEZ GONZÁLEZ, ZORAIDA ; CÁRDENAS PONCE, JOHANN ; GILCES SUÁREZ, LEONARDO
    The cooperatives of Saving and Credit of the Ecuador experience a considerable growth in the last years. However, all growth, if it is not harmonic and programmed it implies very big risks. In any event, if a saving cooperative and credit, are only more a financial entity in the market, vain they will have been the efforts of volunteers' thousands that have considered to the cooperativismos like a valid alternative as answer to the marginalidad phenomenons and poverty generalized in our countries. This way, March of 1977, 31 are born the Cooperative of Saving and Credit Santa Ana Ltda"., as Precooperativa of Saving and Credit Chamber of Commerce of Santa Ana Ltda. She/he begins with 37 partners with an approximate capital of thirty and seven thousand sucres. It has until the year 2005 8008 partners, of which 7338 are active and 670 inactive. This cooperative has granted credits in the period of study understood from to the year 2003 up to the 2005 for a I mount of 3´061.534,30 dollars that have benefitted 2403 partners. Credits that are of commercial type with more emphasis and of consumption. The credit politicians that it applies this cooperative, have benefitted in certain measure to the partners; the same ones that have rebounded very favorably in them. Product of it, the destination that you/they have given the partners to the credits that it has granted them this institution has been directed toward the installation and informal trade maintenance, as well as to the purchase of appliances and sembríos of short cycles especially. Year to year they have been come giving more credits, for ende the I mount in the same ones it has varied in upward form from the 2003 to the 2005. The incidence that has had the grant of credits on the part of this cooperative toward its associates is very significant, in such a way that, the same ones have rebounded in the homes of these in aspects like of stability and sustentabilidad mainly, as well as in the feeding, gear and in the business that the partners have undertaken. For it that, in general form the credits that it grants this cooperative impact significantly in the socioeconomic development of their associates
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    ANALISIS Y DISEÑO PARA EL TRATAMIENTO DE AGUAS SERVIDAS DEL RECINTO AYAMPE, PERTENECIENTE A LA COMUNA ANCESTRAL LAS TUNAS, DEL CANTON PUERTO LOPEZ, DE LA PROVINCIA DE MANABI.
    ( 2015) BRAVO MERO, MILTON GERARDO ; MOREIRA MIRABA, CARLOS JOSE
    En la comunidad de Ayampe, que pertenece a la comunidad Ancestral LAS TUNAS Cantón Puerto López se hizo este trabajo comunitario titulado: "Análisis y Diseño para el tratamiento de aguas servidas del recinto Ayampe perteneciente a la comuna ancestral Las Tunas, del Cantón Puerto López, de la provincia de Manabí, "cuyo objetivo fue analizar y diseñar un sistema de tratamiento adecuado para las aguas servidas a partir de todos los datos e información del sector para después entregar este trabajo comunitario incluyendo cálculos hidráulicos y presupuesto, y luego ser entregado por los líderes del recinto al Municipio. El enfoque del trabajo se centra en el suministro de soluciones a un problema para evitar daños al medio ambiente y los recursos naturales que poseen el sector; además de dar a conocer entre los ciudadanos de la responsabilidad que conlleva mantener un ambiente libre de riesgos que podrían afectar gravemente a las generaciones futuras. La comunidad de Ayampe invitó a la Universidad para participar en su plan de desarrollo mediante la realización de este trabajo, y esta institución a través de sus estudiantes le dio la apertura y se comprometió a cumplir esta tarea.
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    ANÁLISIS DE LA INDUSTRIA TELEFONICA EN EL ECUADOR DURANTE LOS ULTIMOS 5 AÑOS Y SU INCIDENCIA EN EL DESARROLLO ECONOMICO DEL PAIS
    (Universidad Técnica de Manabí, 2008) INTRIAGO GARCÍA, ZETTY ; MERA ZAMBRANO, PAULO CESAR ; PALMA MACIAS, GREGORIO
    In the Ecuador, the development of the sector of telecommunications has come itself producing as from the year 1996, year in than starts off the process of modernization of the sector, the present-day wave of inventions and adaptation of new technologies of information and communication that one is immersed in the province and the whole country will permit driving along the path of digital economy of the society of knowledge and. The advance of the telephonic fixed industry and motive in our the country has suffered through a series of transformations and the odd man out with no other has not been our country's province taking relating to nearby countries ( Colombia, Peru, and Venezuela ) considering that our country was one of the last few countries of Latin America in making reforms put on the right road free its market from intervening telecommunications deregulation, the introduction of new telephonic companies, EMETEL's dismemberment among others. According to last statistics and we determined polls applied in the Ecuador that the sector of telecommunications has increased the volume of lines or subscribers, so much in movable telephony like in he fixes it becoming thus a generating entity of foreign exchange, profitability and efficiency in information-technology and technological services, that to contributed in tall scale arriving to be placed the sub-sector of telecommunications with a PIB approximately of million $32,000 dollars. However, certain aspects that the sector has stayed in left behind and the one in which the state and the industryeffort will have to be concentrated in the future in the cubrimiento of services at all the national territory, the efficiency and profitability of telephonic industries that are intervening at our country and province, the optimization and reduction of basic rates exist, and digitization completes of lines as to flat telephony
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    ANÁLISIS A LOS ESTADOS FINANCIEROS DE LA COOPERATIVA DE TAXIS VICENTE AMADOR FLOR CEDEÑO, PERÍODO 2019-2020
    (Universidad Técnica de Manabí, 2022) ALCÍVAR REYES, YESSENIA ELIZABETH ; ZAMBRANO MENDOZA, MARLICE MONSERRATE ; ZAMBRANO INTRIAGO, MARJORIE
    The purpose of this research is the analysis of the Financial Statements of the Vicente Amador Flor Cedeño cooperative for the periods 2019 - 2020. For this, an investigation was carried out with a quantitative field and documentary methodology, following a non-experimental design with a descriptive scope. and explanatory. We worked with the entire population, so sampling was not necessary. Techniques were used to collect information, documentary observation, individual interview and surveys. Among the main results, it is evident that in the Horizontal Analysis of the Statement of Financial Position corresponding to the periods 2019 - 2020, the following quantitative and percentage variations can be seen: in the Total Assets account, for the year 2019 with an absolute value of 110,669.78 and 2020 of 90,714.62, which shows a decrease of 18%. This is due to the decrease in cash with a decrease of 48% in Total Current Assets; Applying the Vertical Analysis of the Statement of Financial Position, for the year 2019 current assets represented 38% and in the period 2020 it represented 24%; the most representative item was Available Assets with 37% in 2019 and 22% in 2020, and it is concluded that the cooperative makes strategic decisions to improve the financial status, without considering the monthly financial statements, which can generate weaknesses in liquidity, management and profitability
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    ANÁLISIS COMPARATIVO DE LA RECAUDACIÓN TRIBUTARIA CORRESPONDIENTE AL IMPUESTO AL VALOR AGREGADO E IMPUESTO A LA RENTA DE LOS AÑOS 2015, 2016, Y PRIMER SEMESTRE DEL 2017 DE LAS COMPAÑIAS CONSTRUCTORAS INMOBILIARIAS RADICADAS EN LA CIUDAD DE PORTOVIEJO
    (Universidad Técnica de Manabí, 2018) MOREIRA COBEÑA, EVELYN MILENKA ; SALAZAR ZAMBRANO, NICOLE STEPHANY ; ZAMBRANO ZAMBRANO, JUVERLY
    This investigation was of an analytical and descriptive type because the methodology was designed to perform the comparative analysis of the tax collection corresponding to the value added tax and income tax for the years 2015, 2016, and first half of 2017 of the companies real estate developers based in the city of Portoviejo, which established, that the tax collection in the construction sector has increased by the advantages, structures and determining factors established by the Internal Revenue Service due to the payment during 5 years as a help to This productive sector, for its breadth in the acquisition of direct and indirect materials and is one of the main sectors that drive the development of the national economy and has a significant participation in the Gross Domestic Product and contributes to the generation of employment and was determined that one of the main factors is related It refers to the active referral, which is usually used by the companies in development of their operational activities
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    ANÁLISIS COMPARATIVO DE LOS COSTOS DE OPERACIÓN DE LOS SERVICIOS QUE BRINDAN LAS COOPERATIVAS DE AHORRO Y CRÉDITO DEL CANTÓN PORTOVIEJO, Y SU REPERCUSIÓN EN LA ECONOMÍA DE SUS SOCIOS Y CLIENTES, (CASO ESPECIFICO COOPERATIVA “15 DE ABRIL LTDA.” Y COOPERATIVA “COMERCIO LTDA.”), PERIODO 2003-2005
    (Universidad Técnica de Manabí, 2006) CEDEÑO GARCIA, BRENDA ELIZABETH ; MACIAS GARCIA, JESSENIA ELIZABETH ; VILLAPRADO, BENITO
    The costs of services that perceive the financial institutions are at the present time a little high, this is determined according to the Institution and many times they are not regulated in form adapted by the Superintendence of Banks and it is for it that some institutions get paid more than other and it should not be since all they should be this way standard for the clients' benefits. In the first part we carry out a brief explanation of our project where we determine the antecedents, the justification, the problem and the objectives of our grade thesis. In the second part we carry out a total description of the comparative analysis of the costs of operation of the services that you/they offer the saving cooperatives and credit of the canton Portoviejo, and their repercussion in the economy of their partners and clients, (I marry I specify Cooperative "April 15 Ltda.. " and Cooperative "I Trade Ltda.. ") and the theoretical bases that served like base to be been worth in appealing of our investigation. We also detail the concepts of the technical words used in this part. In the Third part we develop in methodological design in which we describe the investigation techniques that we use as well as people to which we carry out them the surveys and interviews for then to be tabulated and graficadas in statistical squares. In the fourth part we carry out the representation of the results that we made it by means of charts he/she stops then to carry out the respective analysis where we exposed the reality of our investigation. To conclude our investigation work we give to know our conclusions and of each one of them allows ourselves to give the recommendations.
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    ANÁLISIS COMPARATIVO DEL SERVICIO TÉCNICO BRINDADO POR UNILEVER ANDINA S. A. REGIONAL PORTOVIEJO Y SU IMPACTO EN LA RENTABILIDAD DE LA EMPRESA DURANTE LOS AÑOS 2015 – 2016
    (Universidad Técnica de Manabí, 2018) PALACIO MACÍAS, GISSELL ANTONELLA ; TOALA PÉREZ, ANAÍZ ANTONELLA ; RIVADENEIRA ASTUDILLO, JORGE
    This work is an investigation relating to the theme of: Comparative analysis of the technical services offered by UNILEVER ANDINA S.A. Portoviejo Region and their impact on the profitability of the company for the years of 2015-2016. The general objective of this investigation is to develop a comparative analysis of technical services to discover “How” and “How much” they have impacted the profitability of the Unilever Company Andina S.A. The purpose is to sustain the work that is focused on in this investigation and to diagnose the actual situation of the company, observing the weak areas where the company must focus their attention and create a possible solution. It’s important to note that the primary data was gathered from within UNILEVER ANDINA S.A., originating from field work, with a goal of obtaining a diagnostic of the situation, using surveys from sales clients, this information will be used in the investigation also. An interview was conducted with the manager of “Cold Chain”, Mr. Oscar Leyton, to calculate and analyze the financial ratios which helped to prove the principal objective of this investigation: their impact on the profitability of the company and to find a correct method using the recommendations to optimize resources, hopefully increasing profitability
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    ANÁLISIS DE GESTIÓN DE LAS CUENTAS POR COBRAR Y SU IMPACTO EN LA LIQUIDEZ DE LA EMPRESA COMERSAN DURANTE LOS PERÍODOS 2016-2017
    (Universidad Técnica de Manabí, 2018) PIN TEJENA, GÉNESIS ANNABEL ; YÉPEZ DAZA, ALICE LISBETH ; UBILLÚS MACÍAS, JESSICA MONSERRATE
    The objective of the present investigation was to analyze the management of accounts receivable and its impact on the liquidity of the Comersan company during the 2016-2017 periods, for which the manager and financial director were visited and interviewed; the accounting-financial area, the sales area and the company's clients, to which they were surveyed in order to know if a correct management of the uncollectible accounts is carried out. When analyzing their management, it was known that they only charge the customer money when the company needs to make an emergency payment, that is, if they need to pay for tomorrow about two days before, they just look for the customer that they should not have. has the money to pay the company to its suppliers; however, it is essential to mention that this analysis of accounts receivable must be made in a constant manner in order to have that money to meet needs; since many times the customer is not located quickly and collection is difficult, so much so that these accounts would become uncollectible accounts. The company Comersan when making the purchase of merchandise to its suppliers, makes the payment in cash, it is for this reason that the payment of the credit that Comersan provides to its clients is not so long, it is of a maximum of 3 months and that is depending on the material that it acquires; if the customer is old, if he has made his previous payments in a timely manner, and if the data provided by the client such as address, telephone number, etc. agree; there he would already be a trusted client and the term was extended a bit. The collection and credit department must be managed by two different people to prevent any risk, such as the cancellation of a debt that has not been made. Knowing the strategy of the management of accounts receivable within the company Comersan, this allowed to determine that it must implement and improve methodologies such as collection in a timely manner and timely notification, and also that these are communicated to all the staff, so that at the moment the client is taking merchandise, he can be informed if he has credit how long he has to cancel it, so that he does not exceed materials and then does not have the resources to pay. Sellers could inform the clients, likewise they should know the modalities of payments accepted by the company, to be able to manifest or suggest to the client according to their purchase amount, since they can pay with credit cards and defer it to the months they wish with or without interest, as required. The company does have the necessary liquidity and financial solvency that is to say that it has the capacity to fulfill all its obligations regardless of its term, for which the financial and results statements of the 2016 and 2017 periods were analyzed, as well as the portfolio of the accounts uncollectible of the same years to verify the reasons why it is difficult to collect the accounts
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    ANÁLISIS DE LA ACTIVIDAD CREDITICIA DEL BANCO PRODUBANCO S.A. Y SU INCIDENCIA ECONÓMICA EN EL DESARROLLO DE LOS SECTORES PRODUCTIVOS DE LA PROVINCIA DE MANABÍ. PERÍODO 2003-2007.
    (Universidad Técnica de Manabí, 2008) GARCÍA ALVARADO, ALBA LOURDES ; MENDOZA JIMÉNEZ, MARÍA MONSERRATE ; ROMERO, MARISOL
    The Bank of the Production CORP. PRODUBANCO, contributes to the community with the execution of solidary programs and it supports to the domestic economic development through a sure and efficient administration of the captured resources. He/she works to be a financial group with presence in strategic markets and with international projection. He/she is leader for the trust generated in the solidity of the results in the long term, the technological development and the deep knowledge of their clients. This private financial entity constitutes an organized system that has as purpose an action or politics with the purpose of motivating the regional development and national, treating insofar as possible to maintain certain stability in its rates asset and equity to achieve the balance for partners savers and partners that carry out loans. Their operation and financing you norm for dispositions of the Law, their articles of association, regulations and regulations and their credit policy is guided of conformity with the plans and programs of economic and social development. The bylaw is directed by the Council of Administration, in use of the attributions that confers him the article 33 of the regulation of the Law of Banks and its literal ones (to) and (and), it dictates the present administration bylaw and services. The credits that it grants this bank entity are oriented to the creation and invigoration of activities productive singular, of the family nucleus and through the micro, small and medium company. Inside this context, this financial institution has been known how to maintain, achieving variations in its credits, which have been hold on demand. But in the current moments, he/she has like goal to improve the commercial covering in Manabí and it is even planned to establish more branches
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    ANÁLISIS DE LA CONCESIÓN Y RECUPERACIÓN DE CRÉDITO Y SU INCIDENCIA EN LA SITUACIÓN FINANCIERA DE LA COOPERATIVA DE AHORRO Y CRÉDITO DE LOS PROFESORES, EMPLEADOS Y TRABAJADORES DE LA UNIVERSIDAD TÉCNICA DE MANABÍ. PERÍODO 2017-2018
    (Universidad Técnica de Manabí, 2020) Quijije Mera, Juliana Monserrate ; Zambrano Alcívar, Leonardo Javier ; VÉLIZ VALENCIA, MERCEDES
    The COAC of the UTM is a closed entity, which in some way gives certain advantages in the development of the granting of credit to its members, because the link it has with the aforementioned higher education center, allows it to make preliminary An analysis of the ability to pay through the payment roles, in addition to that, in addition, information from the credit bureaus is used to make a better decision regarding the granting or not of the credit, a condition that has allowed it to have a adequate liquidity (approximately 20% for 2017). However, the main results of this titling work reveal limitations regarding the low growth of its loan portfolio, which determines certain limits on the amounts delivered, which is derived from the little increase in the number of partners (condition focused on its closed condition), and therefore of the catchments. The aforementioned is also complemented by the poor satisfaction of its partners, regarding the conditions of supply of credit products and services, which is due to the non-use of segmentation as an instance of its credit administration. On the other hand, the recovery of the funds from the COAC of the UTM, has as main ally the discount of the installments of the credits through role of payments, which also implies, to the little use of other mechanisms of collections for Recover borrowed monetary resources. This last aspect has allowed the entity in question to have low delinquency levels (1.34% for 2017), but nevertheless, profitability is not in adequate terms (1.5% for 2017); This condition is the last one that finds correspondence between this reality (also evidenced in a diagnosis) with what is exposed by the current literature in relation to the subject, since a real influence of the processes of granting and recovering credit on financial efficiency indicators such as the late payment and profitability. Based on all of the above, the main conclusions are that the lack of monetary resources becomes a clear limitation to improve levels of financial efficiency in terms of profitability indicators and credit portfolio growth; In addition, it does not comply with complete processes and recommended by the current literature, regarding the granting and recovery of credit. Regarding the research design, methods such as statistical, field and synthetic were used. For the first of those mentioned, based on priority information issued by the Superintendence of Banks and Insurance of Ecuador as well as the entity itself subject to this investigation, more than anything related to the financial efficiency of it. The field information made it possible to know the reality for granting and credit recovery processes for the COAC of the UTM, which led to the use of primary collection techniques such as the survey of the partners and interview with the manager of the entity, Finally, the synthetic method was essential to analyze and demonstrate the most relevant conditions about the literature around the subject of this degree work