Repositorio UEB
Universidad Estatal de Bolívar
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Tipo de ítem:Ítem, Análisis de la morosidad y la cartera vencida en la agencia Guaranda de la Cooperativa de Ahorro y Crédito Juventud Unida, causas, impacto y estrategias de recuperación durante el período 2024.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Bayas Manobanda, Nely Alicia; Bayas Manobanda, Alicia Paca; Tanqueño Colcha, Oscar PaulThis research aimed to determine the causes and impact of overdue loans at the Guaranda branch of the Juventud Unida Ltda. savings and credit cooperative during 2024, through an analysis of strategies for the effective recovery of delinquent loans. The methodology employed was descriptive with a mixed-methods approach, combining qualitative and quantitative methods. Data collection was conducted through surveys and interviews with the institution's staff, using a questionnaire and a structured guide as instruments. The results revealed a high level of delinquency, primarily due to factors such as over-indebtedness, financial difficulties, and deficiencies in collection management. Furthermore, it was identified that current recovery strategies are not entirely effective due to their inconsistent application. As a proposal, strategies are suggested to improve collection processes, strengthen communication with members, and implement preventive and corrective measures to reduce overdue loans. In conclusion, the proper implementation of recovery strategies contributes to improving the cooperative's liquidity and financial stability.Tipo de ítem:Ítem, Evaluación del registro contable de ingresos y egresos y su impacto en la toma de decisiones financieras en la empresa Transporte Arroyo & Naranjo Transgda S.A., ubicada en Guanujo, cantón Guaranda, provincia Bolívar, en el periodo 2024.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Rumipamba Moposita, Micaela Belén; Sisa Cando, Mayra Janeth; Monar Verdezoto, Mercedes AnabelThis research aimed to evaluate the accounting records of income and expenses to determine their impact on financial decision-making and to propose an improvement program to strengthen accounting management, in order to determine whether the quality of accounting information influenced financial management. The methodology used was a mixed and descriptive approach, employing surveys of accounting staff, an interview with the manager, and documentary analysis of the financial records provided by the company. The main results showed that, although the company maintained acceptable management of accounting records, there were weaknesses related to the timely updating of information, the delayed correction of errors, and limited supervision, which affected the reliability of the accounting data and hindered timely financial decision-making. It is concluded that strengthening the processes of record-keeping, supervision, and internal control is fundamental to improving the quality of accounting information.Tipo de ítem:Ítem, Auditoría de gestión al proceso de otorgamiento de créditos de la Cooperativa de Ahorro y Crédito Juventud Unida, Agencia Guaranda período 2024(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Ailla Chacha, Alexandra Johanna; Tibanlombo Azogue, Pamela Michelle; Ortiz Chavez, Mauricio FernandoThe present research study, “Management Audit of the Credit Granting Process of the Juventud Unida Savings and Credit Cooperative, Guaranda Branch, 2024 period,” is based on verifying compliance with regulations and the transparency of information. Therefore, the following objectives were established: the general objective is to carry out a management audit of the credit granting process of the Juventud Unida Savings and Credit Cooperative, Guaranda Branch, during the 2024 period. Through the management audit report, improvements can be made to the administrative processes involved in the credit granting process of the Juventud Unida Savings and Credit Cooperative, Guaranda Branch, 2024 period. The methodology used was field research, which made it possible to understand the location and operational context of the institution; descriptive research, which allowed the identification of events and processes; and bibliographic research, based on background information, theoretical frameworks, and concepts that support the study. The management audit conducted in the credit area made it possible to identify weaknesses in the credit granting process. As a result, training activities should be implemented to establish indicators that allow the evaluation of the performance of credit personnel, such as compliance with processing times, efficiency in loan portfolio recovery, quality of credit analysis, and accuracy of documentation, thus evidencing the need to improve planning and regulatory compliance.Tipo de ítem:Ítem, Auditoría tributaria a la Empresa Placa Centro Masisa cantón Guaranda, provincia Bolívar, periodo fiscal 2024.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Rea Matavaca, Wilmer Gustavo; Arias Cevallos, Jhostin Angelo; Gavilánez Vega, Maura SusanaThis thesis aimed to conduct a tax audit of the income tax return of Placa Centro Masisa Guaranda for the 2024 fiscal year, in order to verify compliance with tax regulations and the correct calculation of the tax. The research was developed using a mixed-methods approach that combined quantitative and qualitative techniques through document review, analysis of accounting and tax records, surveys, interviews, and evaluation of internal controls. The results obtained revealed inconsistencies in the classification of deductible and nondeductible expenses, deficiencies in tax reconciliation, a lack of formal procedures, and high levels of risk in the internal control components. It was also identified that tax management depended heavily on the individual experience of the staff, which created vulnerabilities in the income tax calculation process. The findings indicate that the company needs to strengthen its internal control processes, improve its tax documentation, and ensure the correct application of tax regulations. Therefore, it is recommended that the company implement tax procedure manuals, conduct preventive audits, and promote ongoing training for accounting staff to guarantee proper compliance and reduce tax risks.Tipo de ítem:Ítem, Auditoría de gestión a los procesos administrativos en la Cooperativa de Ahorro y Crédito San Pedro LTDA., año 2024.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Poaquiza Poaquiza, Alex Johny; Tamayo Santafé, Andrés Sebastián; García López, Nelson JavierThis work consists of a management audit conducted to evaluate the administrative processes of the San Pedro Savings and Credit Cooperative Ltd. in 2024. The study focuses on analyzing the level of institutional efficiency and effectiveness, taking as a reference point the administrative functions and compliance with established internal procedures. For the development of the audit, scientific methods specific to economic and administrative sciences—inductive, deductive, analytical-synthetic, and statistical—were applied, along with information gathering techniques such as surveys, interviews, internal control questionnaires, and document review. These tools allowed for obtaining objective evidence regarding the institution's functioning, organizational structure, process management, and its alignment with strategic objectives. The report presents a technical diagnosis of the Cooperative's administrative situation, identifies the main findings and weaknesses detected in internal control, and proposes recommendations that contribute to the continuous improvement of institutional management.