Contabilidad y Auditoría
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Examinando Contabilidad y Auditoría por Asesores "Andrade Amoroso, Rolando Patricio"
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- ÍtemAcceso AbiertoPlan de mejora para la reactivación económica después de la huelga nacional para las Mipymes de Cuenca-Ecuador(Universidad Católica de Cuenca., 2023) Yupangui Guamán, Luis José; Andrade Amoroso, Rolando Patricio; 0302204672Cuenca-Ecuador city has many small and medium-sized enterprises (SMEs), which are characterized by their contribution to the economic development of the canton. However, they face significant problems, such as the one derived from the national strike that began on June 13, 2022, with the participation of the Confederation of Indigenous Nationalities of Ecuador (CONAIE by its Spanish acronym); who, among their demands, require the national government to reduce and freeze fuel prices, establish price controls, and improve health and education coverage. This study aims to design and present an improvement plan for these organizations to continue developing, reactivate the canton's economy, and help improve productive activity. Within the methodological framework, this research is descriptive, recurring to the quantitative approach through the development of the survey technique directed to the entrepreneurs of these organizations. The results show that the main problems and effects that the SMEs in the city of Cuenca had to face are the decrease in the production level, loss of sales, partial or total paralysis of their productive and operative activities, the decrease in the demand for their products and/or services, and the decrease in their liquidity. Based on this information, an improvement plan was prepared, which defines the goals, actions, resources, responsible parties, and expected results.
- ÍtemAcceso AbiertoProyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2024) Valarezo Castillo, Yessenia Margoth; Andrade Amoroso, Rolando Patricio; 1900786128
- ÍtemAcceso AbiertoSistema de control interno para el proceso de recaudación y recuperación de cartera para mejorar la liquidez de las PYMES en la ciudad de Cuenca - Ecuador(Universidad Católica de Cuenca., 2023) Aguilar Patiño, Adriana Edelmira; Andrade Amoroso, Rolando Patricio; 0106497670SMEs (Small and Medium-sized Enterprises) serve as a driving force for the economy in both large and small cities. These are typically businesses engaged in commerce, characterized by low capital investment, and as a result, they require prompt capital recovery for reinvestment. That is why they need efficient collection and recovery processes for their loan portfolio so as not to affect their liquidity, as this puts their operation at risk and delays their growth and development process. The general objective is to design an internal control system in the revenue and debt recovery area to enhance the liquidity of SMEs in the commerce sector. It is intended to be achieved through a mixed-method study with a descriptive, non-experimental approach, where quantitative and qualitative data will be collected on the variable under study. The research will describe the processes related to revenue and debt recovery without manipulating or altering the data obtained. The investigation is expected to identify the weaknesses in SMEs' revenue and debt recovery process and contribute improvements to it.