Trabajos de Titulación - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/3
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Examinando Trabajos de Titulación - Contabilidad y Auditoría por Autor "0104394358"
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Ítem Acceso Abierto Impacto económico de la recaudación común de la cooperativa Uncometro S.A. en el periodo 2021-2023(Universidad Católica de Cuenca., 2024) Ureña Jiménez, Andrea Jazmín; López Castillo, John Edwin; 0104394358A pooled fund is a method of financial management in which all revenues from the transportation service are consolidated and managed in a single fund. This centralization provides a more accurate view of the financial situation, simplifying resource planning, monitoring, and control. In this context, this research aims to analyze the economic impact on the pooled fund, identifying trends, challenges, and opportunities for the sustainable economic development of the Transportation Cooperative Uncometro S.A. in the period 2021-2023. A quantitative methodological approach of bibliographic and field type was used, supported by the financial statements and collections of pooled funds of the 55 transportation units that conform to this company in the years 2021, 2022, and 2023. The results reveal a steady increase in revenues and progress in financial and operational management over the 2021-2023. However, fluctuations in expenses and revenues among companies in the sector indicate that they face significant challenges that must be addressed to ensure stability and sustained growth. In conclusion, the implementation of pooled collection at Transportation Cooperative Uncometro S.A. has produced significant benefits, improving financial stability, promoting a more equitable income distribution, and optimizing operational effectiveness.
