Contabilidad y Auditoría
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- ÍtemSolo MetadatosLa administración de programas de salud y bienestar laboral como fortalecimiento motivacional y establidad del personal, en relación con el rol del trabajador social en dos empresas de la ciudad de Cuenca, en el período agosto-diciembre de 2011(Universidad Católica de Cuenca. Trabajo y Servicio Social, 2012) Patiño Quezada, Ninfa Leonor; Quezada, Ana; Yuquilima Niola, Miguel
- ÍtemSolo MetadatosAdministración y Tratamiento de las Cuentas por Cobrar en Aluminox(Universidad Católica de Cuenca. Ingeniería en Contabilidad, 2010) Parra Mendoza, Magali Eufemia; Sánchez Peralta, Sixto Jose; 104068697
- ÍtemAcceso AbiertoLos agentes de la economía en los mercados financieros que faciliten las necesidades de financiación de las empresas del sector comercial en el periodo 2019-2021(Universidad Católica de Cuenca., 2023) Toledo Pacheco, Wilmer Xavier; Cantos Ochoa, Marcos Eduardo; 0106690548The financial market is understood as a way of allocating resources to economic agents. In Ecuador, due to the incipient stock market, individuals or legal entities can only turn to the institutions of the financial system to obtain loans, credits, or other monetary service. In this field, the objective of this article is to analyze the agents of the economy in the financial markets that facilitate the financing needs of companies in the commercial sector in the period 2019-2021 through a descriptive research methodology with a qualitative approach, studying different aspects of the agents of the economy. The results show that in the year 2020, commercial credit had greater restrictions, and the supply and demand of credit also experienced a significant decline. It is concluded that among the companies of the commercial sector that had access to credit were the large and medium-sized companies, which shows the restrictions for the SMEs (Small and Medium-sized enterprises).
- ÍtemAcceso AbiertoAnálisis comparativo de la planificación estratégica y su incidencia en la competitividad en las pymes de servicios de la ciudad de Cuenca 2021(Universidad Católica de Cuenca., 2023) Aguilar Aguilar , Natalia; Jaramillo Calle , Carmen Yolanda; 0105449060Small and Medium-sized Enterprises (SMEs) are the primary contributors to local economies in many countries, making them the proper drivers of economic growth. Understanding the advantages that strategic planning can provide is, therefore, essential to help them achieve their goals and remain competitive in emerging market economies. Strategic planning is a vital tool for SMEs, as it allows them to have relevant information to identify specific internal and external factors. Consequently, they can make the best decisions pertinent to achieving the long-sought competitiveness of SMEs. The research objective is to conduct a comparative analysis of the strategic plans implemented within the SMEs in the tourism service sector in Cuenca. The methodology applied has a quantitative, descriptive, and explanatory approach. In addition, the survey instrument was implemented for the data collection process. The results will provide insights into the characteristics of each strategic plan and how they have influenced the competitiveness of SMEs in the tourism service agencies in Cuenca. The findings indicate that the majority of the analyzed SMEs exhibit specific characteristics associated with strategic planning, which has enabled them to achieve their predetermined objectives. In contrast, those companies that need a well-implemented strategic planning approach have experienced difficulties achieving their goals.
- ÍtemAcceso Abierto“Análisis comparativo del impuesto al valor agregado y su repercusión en las economías de Ecuador, Colombia y Perú, en los años 2019-2022”(Universidad Católica de Cuenca., 2024) Mejía Domínguez , Joseline Janneth; Flores Flores , María Eliza; 0107376279The Value Added Tax (VAT) represents one of the primary sources of income for countries, aimed at covering the population's basic needs, such as health, education, food, and security. This study conducts a comparative analysis of the impact of VAT on the economies of Ecuador, Peru, and Colombia from 2019 to 2022. A qualitative approach with bibliographic and descriptive research was employed. The results highlight the significant impact of VAT on the three countries' economies. A correlation is observed between the decrease in VAT collection, Gross Domestic Product (GDP), and GDP per capita. Furthermore, it is identified that currency fluctuations and different VAT percentages among the countries influence collection levels and tax burden. This analysis contributes to a better understanding of the effects of VAT on the studied economies.
- ÍtemSolo MetadatosAnálisis de costos de una empresa industrializadora y comercializadora de pulpa de frutas basado en un enfoque contable y aplicando sus principios(Universidad Católica de Cuenca. Ingeniería en Contabilidad, 2012) Orellana Macas, Jaime Fernando; Sánchez, Sixto
- ÍtemAcceso AbiertoAnálisis de eficacia de la cartera de crédito de las mutualistas del cantón Cuenca segmento 1 período 2020-2022(Universidad Católica de Cuenca., 2023) Argudo Bermeo, Karen Gabriela; Cantos Ochoa, Marcos Eduardo; 0105358089While the financial sector is the essence of a country’s economic development, a reduction in resources available for lending can be affected during the economic recession. This scenario is related to loan delinquencies, which, decrease the value of assets and credit granting. In this context, this article aims to evaluate the effectiveness of the Mutual Saving Bank loan portfolios in the canton of Cuenca using financial indicators from 2020-2022. The methodology is primarily mixed, involving qualitative and quantitative research methods, including descriptive, documentary, and correlational approaches. The study population is associated with the Azuay and Pichincha Mutual Saving Banks. Data analysis was processed using Excel and IBM SPSS Statistics software, applying the Pearson coefficient test. The results indicate low levels of portfolio delinquency in both financial institutions, and when analyzed by segment, consumer and microcredit loans exhibit the highest delinquency rates. It is concluded that loan portfolio delinquency does not significantly impact the profitability of the analyzed Mutual Saving Banks, reflecting their effective loan portfolio management
- ÍtemSolo MetadatosAnalisis de la adopcion e implementacion del regimen impositivo simplificado Ecuatoriano en la Ciudad de Cuenca(2010) Zavala Cuesta, Santiago David; Reyes Cueva, Diego Teodoro; 102905544
- ÍtemSolo MetadatosAnálisis de la contabilidad en la unidad educativa yanuncay durante el periodo 2010(Universidad Católica de Cuenca. Ingeniería en Contabilidad, 2012) Cuzco Guartazaca, Diana María; Guzman, José
- ÍtemSolo MetadatosAnalisis de la incidencia de la normativa internacional NIIF en la empresa Equideca Cia. Ltda. En el año de adopcion 2012(2014) Peralta Fajardo, Javier Esteban; Sanchez Becerra, Sixto Marcelo; 102831351
- ÍtemSolo MetadatosAnálisis de la niff 36 deterioro de los activos fijos(Universidad Católica de Cuenca. Ingeniería en Contabilidad, 2011) Mejía Vera, Lorena Paola; Calle, Oscar
- ÍtemSolo MetadatosAnálisis de la recaudación tributaria durante la pandemia causado por el Covid 19 en el periodo 2019 al 2022(Universidad Católica de Cuenca., 2023) Armijos Quezada, Michelle Estefanía; Carpio Villavicencio, Andrea Estefanía; Flores Flores, María Eliza; 0105761456; 0107264293Tax revenues in Ecuador depend on economic, political, and social conditions; the COVID-19 pandemic is considered one of the factors that significantly changed people's lives, forcing them to stop trading and paralyzing the country's economy. Several taxpayers were covered in mechanisms to pay lower taxes while others could not make their payments which evidenced a tax deficit. This article aims to analyze the tax collection during the COVID-19 pandemic from 2019 to 2022 through descriptive and bibliographic research supported by the inductive method and quantitative analysis of the information presented by the governing bodies in tax matters such as the Internal Revenue Service (IRS). The results show the negative impact of COVID-19 on tax collection in 2020, with a 13.22% decrease in total revenue concerning 2019, concluding that as of 2021, a significant recovery will begin as a product of the economic reactivation.
- ÍtemSolo MetadatosAnálisis de la recaudación tributaria y su incidencia en el presupuesto general del estado 2008 - 2009(Universidad Católica de Cuenca. Ingeniería en Contabilidad, 2011) Rodríguez Gualpa, julio Xavier; Álvarez Romero, Xavier
- ÍtemAcceso AbiertoAnálisis de la reforma de gastos personales del régimen general y su impacto en la recaudación período 2021-2022(Universidad Católica de Cuenca., 2024) Flores Montero, Daysi Magaly; Flores Flores, María Eliza; 0303018899; María ElizaThis study analyzes reforms in deducting personal expenses and their impact on the tax collection on personal income from 2021 to 2022 in Ecuador. Reforms in fiscal policies play a crucial role in nations' financial stability and sustainable development. Personal expense policies are essential to tax systems as they directly affect citizens' economy and tax equity. The study employs a descriptive and cross-sectional methodology, analyzing changes in deductible amounts, accumulated limits, and the issuance of sales receipts in the two years considered. The Personal Income Tax collection chart shows a significant 33% increase in March 2022 compared to 2021. The comparison of the deductibility of personal expenses between both years reveals adjustments in pre-tax profits and changes in deduction limits, with specific considerations for exceptional health expenses. In conclusion, the reforms impact collection and taxpayer behavior, aiming for more significant equity and efficiency. Continuous monitoring and tax education are recommended. Future work can explore long-term impacts, equity, and international experiences to enhance the tax system.
- ÍtemAcceso Abierto“Análisis del crédito prioritario en la banca ecuatoriana y su impacto económico periodos 2018 – 2022”(Universidad Católica de Cuenca., 2024) Erreyes Cobos , Jheymi Paulina; Yamba Espinoza , Doménica Paola; Ordoñez Parra, Yanice Licenia; 1950036440; 0107196586Priority credit in the Ecuadorian banking system is an instrument to facilitate and boost per capita consumption capacity. The research problem arises from the variation in consumer spending levels by users in the established periods. This study aims to determine whether priority credits in the Ecuadorian banking system impact individuals' purchasing power. The methodology is framed within a mixed approach; it is descriptive and non-experimental with a longitudinal dimension. Information was obtained through the financial statements from 2018-2022 published by the Superintendence of Banks and the Central Bank of Ecuador. The results obtained through SPSS confirmed that national proper employment has a direct relationship with consumer credit through the Pearson correlation model. Additionally, the ‘Expertones’ Model was applied through fuzzy logic, which permitted defining the forgotten effect by determining the strategy for financial institutions, which is to provide personalized service between advisor-client and users, influencing maintaining their loyalty through the hidden variable of attracting new clients, contributing to a reciprocal benefit between the parties, as it creates satisfactory interactions for the consumer, fostering long-term loyalty and commitment.
- ÍtemSolo MetadatosAnálisis del cumplimiento tributario de una cooperativa de ahorro y crédito ubicada en la parroquia jadan de la ciudad de gualaceo durante el primes semestre del ejercicio fiscal del año 2010(Universidad Católica de Cuenca. Ingeniería en Contabilidad, 2011) Tamay Bueno, María Dolores; Guzman, José
- ÍtemAcceso AbiertoAnálisis del impacto del régimen simplificado en la recaudación tributaria de las microempresas del sector artesanal en la ciudad de Cuenca, periodo 2020-2022(Universidad Católica de Cuenca., 2023) Rocano Pérez, Gissela Nataly; Sarango Guaillas, Silvia Paola; Flores Flores , María Eliza; 0150531291; 1105349961This study aims to analyze how the Simplified Regime has impacted the tax collection of microenterprises in the artisanal sector in the city of Cuenca from 2020-2022. The problem in this research occurs in a group of taxpayers who do not understand the significance of taxes, are not informed, or simply assume ignorance in order not to comply with their tax obligations. Micro-entrepreneurs are not excluded from this problem, and only under threat of sanctions or fines do they comply with the tax collection agencies. The methodology is descriptive, with a quantitative approach, for which a population census was applied to 88 artisans from the Municipal Craft Center of Cuenca through a questionnaire of 8 questions. The results show that the Simplified Regime’s impact brings advantages and disadvantages for taxpayers, such as the formalization of businesses, advice, and training. As a difficulty, they state they cannot access financing due to the lack of formal financial statements. It is concluded that during the analyzed period, the tax collection of the artisanal sector of the city of Cuenca presents a growing trend reflected in the relevance of the administrative simplification offered by the simplified regime to facilitate the management and compliance of tax obligations
- ÍtemSolo MetadatosAnálisis del presupuesto del ilustre municipio del cantón sevilla de oro año 2010(Universidad Católica de Cuenca. Ingeniería en Contabilidad, 2012) Jimbo A., María Fernanda; Guzman, José
- ÍtemSolo MetadatosAnálisis del proceso contable y la declaración de impuestos del año 2010 de una empresa dedicada al envió de encomiendas telecela travel express cia. Ltda.(Universidad Católica de Cuenca. Ingeniería en Contabilidad, 2011) Zhañay Coraisaca, Nube Verónica; Álvarez Romero, Xavier
- ÍtemSolo MetadatosAnalisis e interpretacion de ingresos y gastos del Municipio del Canton Cuenca durante los años 2010-2011-2012 y su incidencia socioeconomica en la poblacion.(2014) Alarcon Jara, Paul Ivan; Abril Bustamante, Iván Marcelo; 102619079