Sede Azogues - Contabilidad y Auditoría
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Examinando Sede Azogues - Contabilidad y Auditoría por Asesores "González Rodríguez, Ramiro Oswaldo"
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- ÍtemAcceso Abierto“Análisis Financiero como herramienta para la toma de decisiones en el sector comercial”(Universidad Católica de Cuenca., 2022) Jimenez Remache, Alex Fernando; González Rodríguez, Ramiro Oswaldo; 0303106017; ., .Financial analysis is an essential tool to determine the economic and financial status and performance of an organization, because it will allow us to identify the problems that occur in an entity and implement corrective measures if necessary and therefore make the best decisions. The objective that has been raised in this study is to analyze the incidence of financial analysis in the decision-making of companies in the commercial sector in Ecuador, so a study is carried out with a methodological approach of a non-experimental qualitative nature and a synthetic analysis. , systematic and has been supported by the following methods: Research-Action, Descriptive, and Analytical-Synthetic bibliographical, it can be concluded by stating that financial analysis is a very important analytical and managerial instrument in the activities carried out by companies, because It allows visualizing the financial and administrative situation at a given moment, facilitating the actions to be considered in the short, medium and long term future
- ÍtemAcceso AbiertoImplementación de un sistema de gestión y control de propiedad planta y equipo para un gad parroquial. Caso: Gad parroquial de Nazón. Año 2019(Universidad Católica de Cuenca., 2019) González Romero, Johana Gabriela; González Rodríguez, Ramiro Oswaldo; 0302596093; ., .The present research work arises from the problem regarding the lack of a procedure that helps with the management of the assets of the Plant and Equipment Property account in the Autonomous Decentralized Parish Government of Nazón, so the main objective of this investigation is propose a management and control system for this account, with which, the Parish GAD of Nazón will have a standardized process that begins from the acquisition until the discharge of these assets, also improving administrative processes, control and physical management of these assets . To achieve this, information was collected on the administration of the property of Plant and Equipment, through visits to the institution and internal control questionnaires, with this flowcharts were prepared, in order to analyze the current situation of this account in the GAD, finding new features such as that, in the inventories of the institution are detailed goods that have already fulfilled their useful life and are in disuse due to obsolescence without having proceeded to remove them. After all this inquiry and according to the legal regulations in force in our country established for public sector institutions, a system similarly proposed in flowcharts will be proposed, with which, the Parish Decentralized Autonomous Government of Nazón may take corrective measures, in order to optimize the management of the assets in order to show fair values of the Plant and Equipment Property heading in their financial statements.
- ÍtemAcceso AbiertoRelevancia de los costos de producción sector artesanal, caso panadería y pastelería Bravo ciudad de Azogues(Universidad Católica de Cuenca., 2018) Rivera Calle, Joanna Jeaneth; González Rodríguez, Ramiro Oswaldo; 0302627237; ., .In the bakery area, there has been a serious problem due to the lack of determination of costs, a problem that needs due attention and a quick solution, since it will be difficult to know if these businesses are really getting a profit and how much the monetary value is, taking into account this information to make decisions to accomplish a sustained growth and face market demands. It is important to have an adequate management of the costs, as this increases the possibilities of growing in the market; however, to propose a solution to this problem requires knowledge about the productive processes, the elements that intervene, and the value of all the activities carried out in the productive process. Given the aforementioned, there was a need to deepen a study regarding the knowledge of cost systems processes and the application of them for this economic area that do not have the contribution and knowledge of an accountant, but with the help of a tool that is part of the proposal. Businessmen can control and know production costs, as well as their profit margin that will allow them to sustain business over time. The management of cost system for production orders allows to have results that serve as a tool for making decisions regarding the costs of raw materials, labor, Indirect Manufacturing Costs, etc.
- ÍtemAcceso AbiertoLa sostenibilidad de los emprendimientos frente al uso de los costos como herramienta para la toma de decisiones caso Kuritambo Cervecería Artesanal ciudad de Azogues(Universidad Católica de Cuenca., 2018) Avila Vintimilla, Pedro José; González Rodríguez, Ramiro Oswaldo; 0302007463; ., .This research has been elaborated for the Enterprise called “Kuritambo Cervecería Artesanal” from the city of Azogues, in wich the cost system is developed by production orders and the analysis of the respective costs for the elaboration of two styles of beer that are: INTI WEISSBIER and KILLA STOUT. In Chapter I, all the information about the business and its organization is carefully analyzed, covering topics such as its beginnings ant its conformation, the control organisms to which they are subject and the process carried out for brewimg beer. Chapter II describes the theoretical framework refer to the necessary concepts to understand the process developes in the following chapters, which deal with cost accounting, inventories, production systems, and the productive process. In Chapter III, the cost system for production orders directed to the artisan brewery is developed, which results in the basic cost to obtain profits. In Chapter IV, the conclusions and recommendations are presented as a product of what has been done in the research work and serve as decision-making alternatives