Browsing by Author "Rivera Ochoa, Blanca Catalina"

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Administración de reisgos para los procesos de captación y otorgamiento de recursos en la Cooperativa de Ahorro y Crédito Jardín Azuayo, aplicando el método Risicar
(2012) Matute Mendoza, Martha Maribel; Sangurima Zambrano, Ana Elizabeth; Rivera Ochoa, Blanca Catalina
Análisis de la administración de riesgo crediticio de la cartera de consumo en la COAC "Señor de Girón", año 2008
(2010) Tigre Guncay, Nancy Rocío; Iñiguez Iñiguez, Jorge Mauricio; Rivera Ochoa, Blanca Catalina
Análisis de la administración de riesgo en la cartera de microcrédito de la Cooperativa de Ahorro y Crédito Integral Ltda. a junio 2012
(2012) Landi Lazo, Nelsón Saúl; Sanmartín Sandoval, Iván Vinicio; Rivera Ochoa, Blanca Catalina
Análisis de la colocación de la cartera de consumo en las instituciones bancarias privadas de la ciudad de Cuenca: riesgo de crédito y requerimiento de provisiones. Período 2019-2023
(Universidad de Cuenca, 2025-02-10) Moreno Mendieta, Daniela Lisbeth; Quintuña Guaman, Jennifer Paulina; Rivera Ochoa, Blanca Catalina
Between 2019 and 2023, private banks in the city of Cuenca have experienced a significant increase in the share of consumer-loans portfolio , which are primarily allocated to personal use activities. This growth, although positive in terms of credit expansion, has been accompanied by a rise in delinquency rate, leading to difficulties in borrowers' ability to repay. This study explores how delinquency is related, either inversely or directly, to various independent variables through a multiple linear regression model. Additionally, it conducts a seasonal analysis of consumer loan placements in the private banking sector in relation to delinquency. The results highlight the significance of the private sector unemployment growth rate, the growth rate of average private income, and the average effective active interest rate, while underscoring the importance of financial relief as a key strategy to mitigate credit risk and prevent an increase in bad debts.
Análisis financiero de una estación de servicio local y su impacto en el crecimiento de la empresa, período 2008-2012
(2013) Alvarez Bonilla, Katherine Maricela; Morocho Lituma, Sandra Patricia; Rivera Ochoa, Blanca Catalina
This study is meant to analyze through financial analysis methods, the information shown in the financial statements of “Estación de Servicios del Ausstro Cía. Ltda.” during the period 2008 -2012, in order to determine the efficiency level in the operations of the business and therefore contribute in the decision making process. Once the vertical, horizontal and financial ratios techniques were applied on the financial statements, it is advisable to pay major attention on the cash flow, because of the reduced margin of coverage of the current assets facing short term obligations. The reduced profit is a result of high operational and financial expenses and especially high debt level of the business. These factors increase the risk of “Estación de Servicios del Ausstro Cía. Ltda.” among others in the same area. Up to 2012 the debt level is 87% while the average in this industry is 55%. Since most of the debt comes from the partners of the business, it is advisable to capitalize these obligations, in order to reduce the debt reaching 54%, and improving substantially the solvency ratio, the efficiency of the operational management and the results and achieve in this way the sustainable growth of the business in the long term.
Aplicación del modelo de valoración de bienes inmuebles, emitido por la Superintendencia de Economía Popular y Solidaria, a los bienes de propiedad planta y equipo de la Cooperativa de ahorro y crédito Señor de Girón, en el período 2022.
(Universidad de Cuenca, 2024-03-22) Tapia Gonzales, Ariel Santiago; Domínguez Prado, Fernanda Salomé; Rivera Ochoa, Blanca Catalina
The purpose of this integrative project is to determine the level of compliance with the regulations for the valuation of fixed assets in the presentation of the financial statements of the Cooperativa de Ahorro y Crédito Señor de Girón in the period 2022, within the framework of the importance it has the disclosure of reliable information attached to the real situation of the institution in the decision-making of interested parties. The regulatory framework constitutes the “NORMA DE CONTROL PARA LA VALORACIÓN DE LOS BIENES INMUEBLES DE PROPIEDAD DE LAS ENTIDADES DEL SECTOR FINANCIERO POPULAR Y SOLIDARIO” issued by the Superintendencia de Economía Popular y Solidaria (SEPS) in 2020. In addition, use was made of the instructions for the application of the Standard for the valuation of properties of Financial Sector Entities issued by the same control entity. A quantitative investigation was carried out in relation to the values of fixed assets in the financial statements of the institution. To obtain information, a review of records and accounting books was carried out, as well as the fixed assets section of the cooperative. In this context, it is intended to respond to the following concern: Has the Cooperativa de Ahorro y Crédito Señor de Girón applied the revaluation model of Property, Plant and Equipment provided by the SEPS, in the year 2022, observing all the regulatory criteria and the objective market conditions of the national economy? It is determined that the Cooperativa has not fully applied the regulatory provision, although the effect on the faithful presentation of the financial statements submitted to the supervision of the SEPS is not compromised.
Auditoría de gestión al sistema de crédito educativo en el Instituto Ecuatoriano de Crédito Educativo y Becas IECE, período 2010
(2011) Tenecora Gagui, Luis Roberto; Rivera Ochoa, Blanca Catalina
Diseño de un modelo administrativo y financiero para la creación de cajas de ahorro y crédito comunitarias
(2013) Ruilova Astudillo, Juan Pablo; Paguay Paguay, Segundo Aurelio; Rivera Ochoa, Blanca Catalina
This paper focuses on the elaboration of a guide of administrative and financial procedures and processes to implement a project of community cases of credit, based on the proper use of the existing legal framework and the support of basic management tools that may be helpful for this type of organizations, and that they are very easy to use. The work began with a situational analysis, based on surveys to partners and non-partners of the CAC's and responsible for savings banks and credit in the canton Suscal, province of Canar, interviews with community leaders, technicians of institutions working in support to development projects in the provinces of Azuay and Cañar and own personal experience in the matter. With the support of legislation and financial administrative apparatus acquired during the race was structured a document that aims to help guide new undertakings and certain evidence that the incorporation of technical criteria can help to give sustainability to community credit unions, efforts to improve the standard of living of large population groups previously excluded from the formal financial system. We performed this work through direct observation of reality on hand, more than talks with people who know the subject, polls, interviews with leaders and some cases of credit users, research on the internet. The results we got were important and very useful for us to make the wording of this thesis.
Diseño de una herramienta financiera para la administración de la liquidez de la empresa "Mercantil Pazmiño Mercanpaz S.A."
(Universidad de Cuenca, 2025-02-12) Tapia Coellar, Milena Camila; Reyes Sánchez, Ismael Nicolás; Rivera Ochoa, Blanca Catalina
The present project analyzes liquidity management at MERCANTIL PAZMIÑO MERCANPAZ S.A. and proposes practical tools to improve decision-making in this area, which is essential for ensuring the financial and operational sustainability of the organization. The central objective is to propose a manual for the efficient management of the company's cash, based on financial information from the fiscal years 2022 and 2023, in order to provide a management tool that guides administrative decisions in this field. The study applied the models developed by Lawrence Gitman and Chad Zutter, as well as Merton Miller and Daniel Orr, to determine the optimal cash balance the company should maintain based on its requirements. The results highlighted the need to improve the management of cash and bank balances and underscored the importance of implementing a manual to efficiently manage cash and support the company’s daily operations.
Efectos de la pandemia de COVID-19 sobre la morosidad del crédito productivo en las cooperativas de ahorro y crédito del segmento uno del cantón Cuenca
(Universidad de Cuenca, 2024-03-24) Chimbo Sinchi, María Sthefany; Guevara Lucero, Paula Camila; Rivera Ochoa, Blanca Catalina
Due to the worldwide devastation caused by COVID-19, the research work focuses on the analysis of the delinquency rate of the productive credit of the Savings and Credit Cooperatives of segment one with headquarters in the city of Cuenca before and after the confinement caused by the pandemic. A descriptive analysis of the information of the cooperative system and of the group of entities under study is carried out and a panel data regression model with dichotomous variables is developed. It is concluded that COVID-19 had a negative effect on the productive credit delinquency rate of the analyzed entities. Using graphs and trend lines, evidence is provided on the negative effect that COVID-19 had, and the ineffectiveness of the mitigation measures that were proposed.
Emisión de obligaciones: una alternativa para el financiamiento de la Empresas en el mercado de capitales ecuatorianos
(2012) Barrera Brito, Mayra Cristina; Guamán Mejía, Narcisa Lourdes; Rivera Ochoa, Blanca Catalina
Factibilidad financiera para la fusión por creación de las Cooperativas y Caja de Ahorro y Crédito filiales de la red de estructuras financieras locales alternativas (REFLA), año 2015
(2015) Paucar Paucar, Angel Guillermo; Vidal Vidal, Paúl Marcelo; Rivera Ochoa, Blanca Catalina
This research has as main objective to determine the financial feasibility of the merger by creation of credit unions Familia Austral Ltda., Huinara Ltda., Guachapala Ltda., Integral Ltda., Mushuk Yuyay Ltda., La Florida Ltda., Solidaria Ltda., Gϋel Ltda., Sol de los Andes Ltda. and the credit box Zhondeleg Ltda., which belong to the Network of Local Financial Structures Alternatives (REFLA). The merger idea was born from a proposal made by some entities which saw the need to form a new credit union stronger, more solvent and coverage that gives them the opportunity of augmenting its growth and consolidation at the market. For the development of this academic work a descriptive research and economic and financial information for the year 2014 was conducted. First, the sector of the economy in which these entities operate was studied and each entity individually analyzed. REFLA provided the access to primary information presented in this document. Once the information was collected, the tools of financial analysis that would be used for evaluation of feasibility were defined. Thus the vertical and horizontal analysis and financial indicators applicable to the analyzed case was used, although for some of these were not found reference values by limitations of official statistics. These tools allowed determining the financial position presented by entities expressed through strengths and weaknesses, identifying the strong and weak links in the merger process. Later the balances were consolidated and the financial position of the merged entity was analyzed, which shows an improvement in areas such as profitability and financial efficiency. In addition, other aspects have improved like solvency, liquidity and portfolio quality, although it’s still remain below the average of reference, therefore this constitute the priority areas of management of the merged entity. Finally, it was concluded that the merger for the creation of the credit unions and credit box is feasible.The main financial indicators show a improvement over individual performance, being as follows: Solvency: 8.88% Liquidity: 15.48%, Portfolio Delinquency: 21.75 % ROA: 0,19%, ROE: 2,1%, Productive Assets vs Liabilities with Cost Ratio: 0.85 times, Degree of Absorption: 1.06 times.
Función de las cuentas de orden, su uso y aplicación en las instituciones del sistema financiero ecuatoriano
(2012) Palacios Astudillo, Sandra Paulina; Duchitanga Plasencia, Angel Eduardo; Rivera Ochoa, Blanca Catalina
Gestión del riesgo de liquidez en la Cooperativa de Ahorro y Crédito "Señor de Girón"
(2012) Saula Fuentes, Edwin Rafael; Tenecela Cárdenas, María Verónica; Rivera Ochoa, Blanca Catalina
Implementacion de indicadores financieros, indicadores de riesgo, políticas y procedimientos para la concesión de creditos, en la Cooperativa de Ahorro y Crédito Artesanal del Azuay Ltda. (Cooperart)
(2016) Vélez Carpio, Wilmer Eduardo; Rivera Ochoa, Blanca Catalina
Constant changes in the economies of Latin American countries that have generated economic classes are more diverse, less wealthy to prevail. This segregation has caused providers of goods and services including Credit Unions focus their activities towards these economic groups, called Microentrepreneurs or Small Businesses who have become constant plaintiffs Financial Products. This surge in demand and the lack of preparation of the bidders, motivate the development of this research work, thanks to the opening of the Directors of the Savings and Credit Cooperative Ltd. Cooperart, I was allowed to run. The work aims at defining financial and organizational tools, enabling the institution to develop its activities in an appropriate environment, and that their products can be analyzed effectively granted and ordered to minimize non-payment risks. Additionally establishing the personal and professional profile of officials Area Credit and Portfolio and Policies and Procedures governing the same. These tools are designed to provide control and organizational bases for Credit Management and Portfolio area, central to help fulfill the economic objectives of the Cooperative. Additional support for obtaining bibliographic information theoretical develop interviews, field visits, process flows, which indicate the logical sequence of activities to be developed, out for the final product is highly Professional and Technical.
Modelo alternativo para la medición de riesgo micro-crediticio en la COAC “Jardín Azuayo” para la cartera colocada en el año 2014
(2019-04-22) Alvarado Tigre, Xavier Fernando; Vivar Ramón, Diego Vicente; Rivera Ochoa, Blanca Catalina
The present project analyzes the main characteristics which have influenced members’ payment behavior, who applied for credit and savings accounts at Jardín Azuayo bank in order to build a scoring model for the bank’s small credit loan. This examination used variables as a methodology to determinate the probability of a loan default by a group of clients who share the same characteristics in the year 2014. Large credit loan variables were also included which can affect the credit risk for the bank. In addition, a logistic regression was developed for this research, related to personal data and the members’ credit activity which Dummy variable determines if a member is a good or a bad payer. The results obtained have proven that some variables and characteristics have an impact in default credit risk. Such as the following variables: Civil Status, Zone, Destination, R5 (debt ratio), Assurances, Amount, Term and Frecuency and Interest variables wich were obtained by the database. Furthermore, Interest Rate Fluctuation and Inflation Fluctuation (IPC) were so important for this study to determine the influence in economic cycle with the chance to fall in loan default.
Orientación del crédito otorgado por las cooperativas del segmento 2 de la provincia del Azuay
(Universidad de Cuenca, 2025-02-04) Tuapante Lojano, Erika Johanna; Tapia Hidalgo, Kleber Santiago; Rivera Ochoa, Blanca Catalina
This academic article analyzes the orientation of credit in the cooperatives of segment 2 of the province of Azuay, during the period 2021-2023, in order to characterize the destination of operations, by segment and market niche. It is also intended to analyze the quality of the credit portfolio in each segment, based on its credit risk profile and its provision requirements; and, finally, evaluate the relationship between the credit dynamics of these entities and the economic activity of the province, using correlation analysis with a reference variable, which corresponds to the employment growth rate in the province. A quantitative, exploratory and longitudinal design is used, with the application of a descriptive analysis to secondary information obtained from the regulatory and control entities of the national financial system. Monthly figures corresponding to the period 2021-2023 are used. The results show that both cooperatives in segment 1 and segment 2 place credit with a similar pattern. Unlike private banking, however, microcredit has an important impact in the cooperative sector. A clear relationship was found between the growth rate of the credit volume of these cooperatives and the growth of local employment, demonstrating their ability to positively influence employment and perhaps also financial inclusion.
Plan de negocios para comercializar productos elaborados a base de almidón de achira en la ciudad de Cuenca-Ecuador
(2012) León Pintado, Silvia María; Pesántez Morocho, Jenny Cumandá; Rivera Ochoa, Blanca Catalina
Propuesta de políticas de recuperación de créditos de la Cooperativa de Ahorro y Crédito "Jardín Azuayo" Cía. Ltda. en la oficina Ricaurte a través de la aplicación de análisis financiero a la cartera de crédito durante el período de enero a diciembre de 2012
(2013) Coello Paute, Diego Armando; Gaona Troya, Juan Francisco; Rivera Ochoa, Blanca Catalina
This research workwas carried outin order toanalyzethe loan portfolioofthe"Savings and Credit CooperativeAzuayo" Ricaurtethe ParishOfficein thecorresponding period ofJanuary-December 2012by applyingtechniques andprocedures of theanalysisfinancesuch asvertical analysis, horizontal analysisand calculation offinancialratiosto assess the qualityof the portfolioin 2012, and thenproposeeffectiverecoverymechanisms. We consideredthe provisions of theSavings and CreditRegulationandthe Internal Rules ofthe Financial Institution, in order toascertain whethertheyare being metwhen grantingloansto members,andby analyzingcheck the current statusoftheportfolioand thenpropose thenecessary and appropriatepoliciesfor recovery. The paperdescribes the process ofplacing theloansso that theycan be recoveredin a proper wayand thus fulfillthe objectivesof the Cooperative.
Reconocimiento y valoración de instrumentos financieros: análisis comparativo de la NIC 39 y la resolución JB-2010-1799 para el sistema financiero ecuatoriano
(2012) Acurio Arias, Diego Fernando; Santos Cabrera, Jorge Leonardo; Rivera Ochoa, Blanca Catalina