Análisis de encargo fiduciario en las operaciones crediticias en el sector automotriz por la restriccion legal de los fideicomisos de garantía, en la Ciudad de Guayaquil para el año 2015
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2015
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo corresponde a nuestra tesis de grado, que consiste en
realizar un Análisis del Encargo Fiduciario a partir de la restricción de la
constitución del fideicomiso de garantías que respalden operaciones crediticias
dentro del sector automotriz después de la promulgación la Ley Orgánica para
el fortalecimiento y optimización del sector societario y bursátil mediante la cual
en el Título I de la citada ley se hacen reformas a la Ley de Mercado de valores.
Nuestra tesis proporciona una breve descripción de cómo funcionaba el
fideicomiso mercantil de garantía automotriz y cómo funciona el encargo
fiduciario en dicho sector, en nuestro desarrollo se muestra el flujo operativo y
los costos involucrados en el encargo fiduciario cuando se establecen
relaciones comerciales entre las instituciones financieras y las concesionarias
de vehículos para garantizar las operaciones de compra-venta de vehículos.
También es necesario dentro del desarrollo de nuestro tema identificar las
partes que intervienen dentro de las figuras fiduciarias mencionadas, para
establecer sus derechos, obligaciones y prohibiciones.
Por medio de un análisis se establecerán si el encargo fiduciario logrará suplir
las necesidades existentes a partir de la falta de constitución de fideicomisos de
garantía automotriz, a través de estados financieros donde se muestran los
costos generados con el fideicomiso de garantía y los costos que se generan
con el encargo fiduciario, así como recomendar estrategias que permitan
disminuir los costos de intereses y otros que se generan dentro de esta
operación.
This work corresponds to our thesis, which involves making an analysis of the trust management from restricting the establishment of the trust of guarantees to support lending in the automotive sector after the enactment of the Organic Law for strengthening and optimization of corporate and securities industry in which in Title I of the Act amendments to the Securities Market Act are made. Our thesis provides a brief description of how to work the automotive warranty business trusts and how the trust management function in that sector, development in our operating cash flow and the costs involved in the trust management is displayed when commercial relations are established between financial institutions and car dealerships to ensure the buying and selling of vehicles. It is also necessary in the development of our subject identify the parties involved in fiduciary above figures, to establish their rights, obligations and prohibitions. Through an analysis will be established if the trust management managed to meet the existing requirements from the lack of constitution of trusts automotive warranty through financial statements where the costs incurred are displayed with the guarantee trust and costs are generated by the trust management, and recommend strategies to reduce interest and other costs that are generated in this operation.
This work corresponds to our thesis, which involves making an analysis of the trust management from restricting the establishment of the trust of guarantees to support lending in the automotive sector after the enactment of the Organic Law for strengthening and optimization of corporate and securities industry in which in Title I of the Act amendments to the Securities Market Act are made. Our thesis provides a brief description of how to work the automotive warranty business trusts and how the trust management function in that sector, development in our operating cash flow and the costs involved in the trust management is displayed when commercial relations are established between financial institutions and car dealerships to ensure the buying and selling of vehicles. It is also necessary in the development of our subject identify the parties involved in fiduciary above figures, to establish their rights, obligations and prohibitions. Through an analysis will be established if the trust management managed to meet the existing requirements from the lack of constitution of trusts automotive warranty through financial statements where the costs incurred are displayed with the guarantee trust and costs are generated by the trust management, and recommend strategies to reduce interest and other costs that are generated in this operation.
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COSTOS POR FINANCIAMIENTO, INDICADORES, FIDEICOMISOS, CONCESIONARIAS