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 kno...

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1. autor: Idrovo Silva, Alexandra Carina (author)
Format: bachelorThesis
Wydane: 2016
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Dostęp online:http://dspace.unl.edu.ec/jspui/handle/123456789/10260
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author Idrovo Silva, Alexandra Carina
author_facet Idrovo Silva, Alexandra Carina
author_role author
collection Repositorio Universidad Nacional de Loja
dc.contributor.none.fl_str_mv Gonzàlez, Fanny Yolanda
dc.creator.none.fl_str_mv Idrovo Silva, Alexandra Carina
dc.date.none.fl_str_mv 2016-04-11T20:39:58Z
2016-04-11T20:39:58Z
2016
dc.format.none.fl_str_mv 189 p.
application/pdf
dc.identifier.none.fl_str_mv http://dspace.unl.edu.ec/jspui/handle/123456789/10260
dc.publisher.none.fl_str_mv Loja
dc.rights.none.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/3.0/ec/
info:eu-repo/semantics/openAccess
dc.source.none.fl_str_mv reponame:Repositorio Universidad Nacional de Loja
instname:Universidad Nacional de Loja
instacron:UNL
dc.subject.none.fl_str_mv Banca y Finanzas
Aplicaciòn de procedimientos y tècnicas financiera en el Fondo Complementario Previsional Cerrado de los Empledos Administrativos Universidad Nacional de Loja.
dc.title.none.fl_str_mv Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/bachelorThesis
description 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.
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repository.name.fl_str_mv Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja
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spelling Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.Idrovo Silva, Alexandra CarinaBanca y FinanzasAplicaciòn de procedimientos y tècnicas financiera en el Fondo Complementario Previsional Cerrado de los Empledos Administrativos 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.El trabajo de tesis titulado “APLICACIÓN DE PROCEDIMIENTOS Y TÉCNICAS DE ADMINISTRACIÓN FINANCIERA EN EL FONDO COMPLEMENTARIO PREVISIONAL CERRADO DE LOS EMPLEADOS ADMINISTRATIVOS DE LA UNIVERSIDAD NACIONAL DE LOJA” se realizó con el propósito de optar el título de ingeniera en Banca y Finanzas que fue ejecutado de acuerdo al Reglamento de Régimen Académico de la Universidad Nacional de Loja y para dar a conocer el desarrollo económico financiero del citado fondo , y que servirá como base para tomar decisiones futuras correctas que lleven buen funcionamiento administrativo de la misma para lo cual se desarrolló en base a los objetivos tantos generales como específicos. El trabajo incluye un análisis horizontal y vertical que analiza la situación financiera de la entidad financiera para los periodos 2012-2013. La aplicación del análisis vertical detalla la estructura económica-financiera, en donde la mayor parte de los activos estos representados por las inversiones privativas que representa el 91.67%, el pasivo con 0,15% y finalmente un patrimonio de 99,85%. El análisis horizontal se determinó el aumento y disminución de las diferentes cuentas durante el periodo analizado. Siendo las variaciones más representativas la inversiones no privativas con un 60%, en el pasivo las cuentas por pagar con 221,21% y por último dentro del patrimonio el capital ha sufrido un incremento de 2,88%%. Asimismo, la tesis incluye la aplicación de los indicadores financieros que permiten conocer: la liquidez, rentabilidad y endeudamiento que cuenta la organización para los años 2012-2013. Igualmente dentro del trabajo se determinó el apalancamiento financiero y operativo para conocer de esta manera el alcance con que la entidad 3 utilizó los activos fijos, costos fijos y la utilización financiera, y maximizar las utilidades netas. Seguidamente, se detalla los pronósticos de ingreso y egresos, elaborados mediante la aplicación de herramientas financieras con que se determinó necesidades de recursos en forma anticipada tomando en cuenta aspectos positivos y negativos del fondo. Adicionalmente se incluye los estados financiero pro-forma el cual muestra un estimado de los ingresos y gastos que el fondo generara en el futuro, y el estado de situación financiera que indica la posición financiera esperada es decir; activo pasivo y capital para el periodo 2014-2015 mismos que fueron elaborados tomando en cuenta datos del año 2013. Finalmente, se concluye que en año 2013 en el Fondo Complementario Previsional tiene su estabilidad y liquidez en un nivel normal, así también que existen cuentas pendientes de cobro lo cual impide un mejor desarrollo administrativo, financiero y seria indispensable que se realice una reforma a las políticas crédito con el fin de darle mayor liquidez al fondo.LojaGonzàlez, Fanny Yolanda2016-04-11T20:39:58Z2016-04-11T20:39:58Z2016info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis189 p.application/pdfhttp://dspace.unl.edu.ec/jspui/handle/123456789/10260http://creativecommons.org/licenses/by-nc-sa/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T18:43:22Zoai:dspace.unl.edu.ec:123456789/10260Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-07-27T14:03:47.223722trueInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-07-27T14:03:47.223722Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojatrue
spellingShingle Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.
Idrovo Silva, Alexandra Carina
Banca y Finanzas
Aplicaciòn de procedimientos y tècnicas financiera en el Fondo Complementario Previsional Cerrado de los Empledos Administrativos Universidad Nacional de Loja.
status_str publishedVersion
title Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.
title_full Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.
title_fullStr Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.
title_full_unstemmed Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.
title_short Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.
title_sort Aplicaciòn de procedimientos y tècnicas de administraciòn Financiera en el Fondo Complementario Previsional cerrado de los empleados administrativos de la Universidad Nacional de Loja.
topic Banca y Finanzas
Aplicaciòn de procedimientos y tècnicas financiera en el Fondo Complementario Previsional Cerrado de los Empledos Administrativos Universidad Nacional de Loja.
url http://dspace.unl.edu.ec/jspui/handle/123456789/10260