Análisis de los métodos de amortización utilizados en el sistema financiero ecuatoriano para la adquisición de créditos en microempresas.

Abstract

Credits are important to finance business activities, this is how many micro-enterprises have been consolidated in Ecuador, business owners and administrators present certain inconsistencies in their administration when managing these financial obligations and this arises from the inefficient financial education of those who make up the organization, since they make wrong decisions when financing themselves. Learning about the operation of amortization methods is a key piece to acquire financing, this means knowing how each of the payments that will be disbursed will be executed, including interest. The accountant, together with the financial administrator, is there to accurately choose options that guarantee the continuity of operations. This study seeks to protect the microenterprise sector from any type of deficiency in financial instruction so that it can correctly choose the appropriate method to repay a bank debt and cancel its credit obligations efficiently, so that the administrator chooses the repayment table that fits their needs. needs. The general objective of the research is to evaluate credits in microenterprises through a comparative study between the amortization methods used in Ecuador for the timely diagnosis of financing sources. The research was carried out within the quantitative methodological approach in a descriptive way, obtaining information through scientific journals and legal sources; In addition to a survey on financial education and the comparison of the French and German amortization methods as stated in the specific objectives.