Sistema cooperativista, gestión financiera económica de la cooperativa de ahorro y crédito Educadores de Chimborazo LTDA. Propuesta de un sistema de control financiero para la institución.

The absence of a system of financial control in the Cooperative “EDUCADORES DE CHIMBORAZO” Ltda. is impedes the administration and its collaborators with the establishment of a set of rules and procedures to ensure an efficient, effective, and economical use in the resources. The lackness of a financial control system causes that the processes are carried out mostly with inadequate financial and administrative management without a description of the control method applied, so it directs the institution to an undesirable future. The project is feasible and is supported by a theoretical basis report COSO , it uses the descriptive research and has an experimental methodology which works with interviews and surveys of officials of the financial sector. The entities that do not have a financial control system, run the risk of presenting deviations from procedures, and the decisions taken will not be the appropriate for management and could even lead to an operational crisis. In order to be viable the application of the processes in the different areas; flow charts, maps, and risk assessment are described making it easy to understand so the institution must take a series of consequences that will enhance the results of the activities. In fact, it is clear that these changes can be achieved by adapting and implementing a financial control system which is capable of safeguarding and preserving the institution.

• Egile nagusia: Villarroel Maya, Angel Alberto (author)
• Formatua: masterThesis
• Hizkuntza: spa
• Argitaratua: 2011
• Gaiak: Contabilidad y Auditoría; Control financiero; Informe COSO; Cooperativa
• Sarrera elektronikoa: http://repositorio.utc.edu.ec/handle/27000/6587