Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023
Financial and tax planning is necessary for the operation of savings and credit cooperatives in Financial and tax planning is necessary for the operation of savings and credit cooperatives in the country, since it ensures adequate management of resources and compliance with tax obligations. This imp...
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| Médium: | bachelorThesis |
| Jazyk: | spa |
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2025
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| On-line přístup: | https://dspace.unl.edu.ec/jspui/handle/123456789/31955 |
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Přidat tag | _version_ | 1857832974017363968 |
|---|---|
| author | Carrión Briceño, Kenny María |
| author_facet | Carrión Briceño, Kenny María |
| author_role | author |
| collection | Repositorio Universidad Nacional de Loja |
| dc.contributor.none.fl_str_mv | Manchay Reyes, Gina Judith |
| dc.creator.none.fl_str_mv | Carrión Briceño, Kenny María |
| dc.date.none.fl_str_mv | 2025-02-14T16:41:41Z 2025-02-14T16:41:41Z 2025-02-14 |
| dc.format.none.fl_str_mv | 131 p. application/pdf |
| dc.identifier.none.fl_str_mv | https://dspace.unl.edu.ec/jspui/handle/123456789/31955 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Universidad Nacional de Loja |
| dc.rights.none.fl_str_mv | 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 | CONTABILIDAD FINANZAS GESTION FINANCIERIA ECUADOR |
| dc.title.none.fl_str_mv | Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023 |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | Financial and tax planning is necessary for the operation of savings and credit cooperatives in Financial and tax planning is necessary for the operation of savings and credit cooperatives in the country, since it ensures adequate management of resources and compliance with tax obligations. This improves the profitability and sustainability of the entities, and also strengthens the trust of members and the community, allowing for better strategic decision- making and adaptation to regulatory and economic changes. Complying with these aspects ensures that these entities perform better to meet the requirements of members. For this reason, this research sought to evaluate the financial and tax management of the cooperative during the period 2019-2023, for which it included a bibliographic review through the theoretical contrast of reliable sources, analysis of financial and tax data derived from the data recorded in the entity, and the application of financial indicators through vertical and horizontal analysis of the calculated ratios, as well as statistical correlation. The findings reveal inconsistencies in VAT reporting and payment, fluctuations in asset and equity profitability, and a strong statistically significant correlation between liquidity and tax compliance. The main conclusion is that the cooperative needs to improve its liquidity management and reduce its dependence on external financing to ensure more efficient and sustainable financial and tax management. Additionally, a training plan is presented aimed at providing employees and managers of the institution with the tools and knowledge necessary to improve financial efficiency and tax compliance. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UNL_a62c9ff718ba50fac23755d3eb045cb2 |
| instacron_str | UNL |
| institution | UNL |
| instname_str | Universidad Nacional de Loja |
| language | spa |
| network_acronym_str | UNL |
| network_name_str | Repositorio Universidad Nacional de Loja |
| oai_identifier_str | oai:dspace.unl.edu.ec:123456789/31955 |
| publishDate | 2025 |
| publisher.none.fl_str_mv | Universidad Nacional de Loja |
| reponame_str | Repositorio Universidad Nacional de Loja |
| repository.mail.fl_str_mv | * |
| repository.name.fl_str_mv | Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja |
| repository_id_str | 0 |
| spelling | Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023Carrión Briceño, Kenny MaríaCONTABILIDADFINANZASGESTION FINANCIERIAECUADORFinancial and tax planning is necessary for the operation of savings and credit cooperatives in Financial and tax planning is necessary for the operation of savings and credit cooperatives in the country, since it ensures adequate management of resources and compliance with tax obligations. This improves the profitability and sustainability of the entities, and also strengthens the trust of members and the community, allowing for better strategic decision- making and adaptation to regulatory and economic changes. Complying with these aspects ensures that these entities perform better to meet the requirements of members. For this reason, this research sought to evaluate the financial and tax management of the cooperative during the period 2019-2023, for which it included a bibliographic review through the theoretical contrast of reliable sources, analysis of financial and tax data derived from the data recorded in the entity, and the application of financial indicators through vertical and horizontal analysis of the calculated ratios, as well as statistical correlation. The findings reveal inconsistencies in VAT reporting and payment, fluctuations in asset and equity profitability, and a strong statistically significant correlation between liquidity and tax compliance. The main conclusion is that the cooperative needs to improve its liquidity management and reduce its dependence on external financing to ensure more efficient and sustainable financial and tax management. Additionally, a training plan is presented aimed at providing employees and managers of the institution with the tools and knowledge necessary to improve financial efficiency and tax compliance.La planificación financiera y tributaria es necesaria para el funcionamiento de las cooperativas de ahorro y crédito en el país, puesto que asegura una gestión adecuada de los recursos y cumplimiento de las obligaciones fiscales. Lo que mejora la rentabilidad y sostenibilidad de las entidades, adicional fortalece la confianza de los socios y la comunidad, permitiendo acercar de mejor forma la toma de decisiones estratégicas y de adaptación a cambios regulatorios y económicos. Cumplir con estos aspectos asegura que estas entidades se desenvuelvan de mejor manera para atender los requerimientos de los socios. Razón por la cual, esta investigación buscó evaluar la gestión financiera y tributaria de la cooperativa durante el periodo 2019-2023, para lo cual incluyó una revisión bibliográfica a través del contraste teórico de fuentes fiables, análisis de datos financieros y tributarios derivados de los datos registrados en la entidad, y la aplicación de indicadores financieros mediante análisis vertical y horizontal de los ratios calculados, así como correlación estadística. Los hallazgos revelan inconsistencias en la declaración y pago del IVA, fluctuaciones en la rentabilidad de los activos y el patrimonio, y una fuerte correlación estadística significativa entre la liquidez y el cumplimiento fiscal. La principal conclusión es que la cooperativa necesita mejorar su gestión de liquidez y reducir su dependencia del financiamiento externo para asegurar una gestión financiera y tributaria más eficiente y sostenible. Adicional se presenta un plan de capacitación orientado a proporcionar a los empleados como directivos de la institución las herramientas y conocimientos necesarios para mejorar la eficiencia financiera y el cumplimiento tributario.Universidad Nacional de LojaManchay Reyes, Gina Judith2025-02-14T16:41:41Z2025-02-14T16:41:41Z2025-02-14info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis131 p.application/pdfhttps://dspace.unl.edu.ec/jspui/handle/123456789/31955spainfo:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T14:07:49Zoai:dspace.unl.edu.ec:123456789/31955Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T14:07:49falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T14:07:49Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse |
| spellingShingle | Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023 Carrión Briceño, Kenny María CONTABILIDAD FINANZAS GESTION FINANCIERIA ECUADOR |
| status_str | publishedVersion |
| title | Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023 |
| title_full | Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023 |
| title_fullStr | Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023 |
| title_full_unstemmed | Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023 |
| title_short | Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023 |
| title_sort | Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023 |
| topic | CONTABILIDAD FINANZAS GESTION FINANCIERIA ECUADOR |
| url | https://dspace.unl.edu.ec/jspui/handle/123456789/31955 |