Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.

Referring to the first specific goal: Make a horizontal and vertical analysis to analyze the financial status of the fund in a particular order to which the entity can make correct decisions in the years 2012-2013, with the application of vertical analysis period economic-financial structure was known where most of its, these assets represented by investments custodial representing 91.58% and 98.76% liabilities with the assets of 1.24%. Horizontal analysis of the rise and fall that has taken place in this economic period, the most representative changes the custodial investments with 60% percent on the liabilities we payables with 177.32% and finally determined heritage that capital has been increased by 39.73%. Referring to the first specific goal: Make a horizontal and vertical analysis to analyze the financial status of the fund in a particular order to which the entity can make correct decisions in the years 2012-2013, with the application of vertical analysis period the economic and financial structure where its current assets show the, noncurrent assets are met. Liabilities, and equity. Horizontal analysis of the rise and fall that has taken place in this economic period, the most representative changes the custodial investments with 60% percent on the liabilities we payables with 177.32% and finally determined heritage that capital has been increased by 39.73%. The second specific objective is to: Apply financial indicators to assess what liquidity, profitability and debt that the company in the years 2012-2013, where the indicators according to the nature of the economic activity of the entity were applied by deducting that count in 2013 with 99.93% of its assets. The third specific objective is to: determine the financial and operating leverage in this way to know the extent to which the entity uses fixed assets, fixed costs and financial use, and maximize net profits. 5 Following forecasts of income and expenditure was conducted, all of which were developed through the application of financial tools to determine resource requirements in advance taking into account positive and negative aspects of the fund. Concluding with the specific objective bigger financial statements pro forma results sewed in the state which shows an estimate of revenue and expenses that the fund will generate in the future, and the statement of financial position that indicates the expected financial position presented namely; EQUITY FUNDS same for the period 2014-2015 which were developed taking into account data for the year 2013. Finally, collusion and recommendation were based on the financial assessment, determined that in 2013 in the Supplementary Fund Pension has its stability and liquidity at a normal level, so there are accounts receivable which prevents better presented administrative, financial and development would be essential that a reform will make credit policies in order to provide greater liquidity to the fund.

• Autor principal: Idrovo Silva, Alexandra Carina (author)
• Formato: bachelorThesis
• Publicado em: 2016
• Assuntos: Banca y Finanzas; Aplicaciòn de procedimientos y tècnicas financiera en el Fondo Complementario Previsional Cerrado de los Empledos Administrativos Universidad Nacional de Loja.
• Acesso em linha: http://dspace.unl.edu.ec/jspui/handle/123456789/10260