Sede Azogues - Contabilidad y Auditoría
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Examinando Sede Azogues - Contabilidad y Auditoría por Asesores "Quevedo Barros, Manuel Rafael"
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- ÍtemAcceso AbiertoAnálisis de gestión administrativa-contable en las tiendas de barrio en la ciudad de azogues; caso Abacería Royal(Universidad Católica de Cuenca., 2018) Cuzco León, María Fernanda; Quevedo Barros, Manuel Rafael; 0302493424; ., .The following research project deals with a Model of ANALYSIS OF ADMINISTRATIVE- ACCOUNTING MANAGEMENT IN THE NEIGHBORHOOD STORES IN THE CITY OF AZOGUES; CASE "ABACERÍA ROYAL", I have decided to carry out this analysis since this type of business, like many, has not progressed over time, from the beginning to the present, for the reason that there is no adequate administration and the owner does not have the knowledge of how to keep a record of economic activities, being that it is well received, so it is located in a sector where it is quite commercial, and which has the opportunity to grow day by day its level of sales. So our goal is to perform an Analysis of Management Accounting, so that the owner has a greater knowledge of how to take proper control of all economic activities, this will help reduce the errors that have been presented so far. The owner can manage the business, keeping a correct record of each of the transactions carried out day by day, allowing him to make correct decisions and try to get the business going, providing more variety of good quality products.
- ÍtemAcceso AbiertoAnálisis de la estructura organizacional de seguridad y salud ocupacional, una revisión desde la legislación ecuatoriana(Universidad Católica de Cuenca., 2020) Lema Jiménez, Fanny Lucía; Quevedo Barros, Manuel Rafael; 0350104071; ., .The organizational structure of occupational safety and health today is an indispensable area within companies, regardless of the size of them for the control and management of risks. The concept of the organizational structure of occupational safety and health, as well as the elements that make up it require adequate research, so a bibliographic review of other authors describing theoretical and legal elements from scientific research and documentary review that allow methodological suggestions to be made enrich this research. Ecuadorian regulations provide for the organizational structure of occupational safety and health within the legislation, from the Constitution of the Republic to the regulations of its implementation, because the state views work as a right of all citizens, for this reason occupational safety and health is an area that will be established according to the needs of the organization, number of workers and business turnover. It should be noted that occupational safety and health within an organization plays the role of helping to identify, control, mitigating and taking security measures, for the inherent risks existing in the work environment, that affect the safety and health of all who are part of an organization.
- ÍtemAcceso AbiertoLa aplicación de la cultura compliance como beneficio en el sector público del Ecuador(Universidad Católica de Cuenca., 2021) Torres Rivera, Rosa Catalina; Quevedo Barros, Manuel Rafael; Rosa Catalina; ., .The Compliance Culture, in addition to prevailing transparency in the analysis of the activities and procedures carried out by each institution, improves communication between employees in such a way that it will allow the ease and order of the system used in the identification of risks. The concept of compliance culture, as well as the elements that make it up, require adequate research, for which a bibliographic review of authors is carried out, which support the theoretical and legal foundations derived from scientific studies and documentary review, such as official pages. of the Ecuadorian State, ISO Standards, etc., which make it possible to propose the line of investigation. From the analysis carried out, it is possible to reason about the current situation of the Country in the face of corruption in some public institutions, giving way to finding a way to reduce these acts through the application of the ethical and regulatory compliance system offered by the Compliance Culture and its regulatory laws, in conclusion there is a need in the public sector to apply this new system as a risk control tool because it allows us to know the vulnerability of the activities of public institutions that, according to them, the preventive approach of the in such a way to be used as an instrument in making decisions efficiently, carrying out their respective review of the risk factors.
- ÍtemAcceso Abierto“La Auditoría de gestión como estrategia de calidad caso: Industria Hotelera”(Universidad Católica de Cuenca., 2022) Campoverde Espinoza, Luis David; Quevedo Barros, Manuel Rafael; 0302898168; ., .The Management Audit is an essential tool that analyzes the activities and processes to minimize errors permanently, considering decision-making and good strategies with a quality service that determines its effectiveness, efficiency and effectiveness, as an objective of this article is to analyze how the management audit influences and the use of strategies in the hotel sector of Ecuador, a study was carried out with a non-experimental qualitative methodological approach, where information on existing situations was obtained, since a synthetic analysis was carried out, systematic and have been supported by the following methods: Research-Action, Descriptive, and Analytical-Synthetic bibliographical, as a result it is evident that in recent years there has been an increase of 10% in the tourism sector, and they demonstrate that the application of a system of management benefits the internal and external procedures, in conclusion today the i Implementation of the management audit, pertinently detecting the strengths and weaknesses in the processes and improving the quality of the hotel.
- ÍtemAcceso AbiertoAuditoría de gestión como herramienta de control en las empresas PYMES en el Ecuador(Universidad Católica de Cuenca., 2021) Asitimbay Chabla, Katherine Dolores; Quevedo Barros, Manuel Rafael; 0301802419; ., .The present economic conditions have considered small and medium-sized enterprises (SMEs) as sources of employment, which are required to improve their management. To achieve this, it is necessary to apply controls to diagnose, verify and recommend on what has been found, focusing on the achievement of the objectives set. The objective of this literature review study is to analyze the impact of performance auditing among control in SMEs in Ecuador, allowing to provide a realistic imagery of the efficiency in making corrective decisions based on facts. The methodology is focused in the descriptive and analytical method, analyzing valuable studies of other authors that are framed in the subject that addresses the Latin American context, and within this, the Ecuadorian case. The results indicate diverse opinions that lead to the use of performance auditing in the evaluation of the degree of efficiency and effectiveness to manage available resources and achieve the objectives established by the responsible entity. It is concluded that a basic control structure within the SMEs allows the evaluation of the result of their management and the impact it generates in the community.
- ÍtemAcceso Abierto“La auditoría de gestión como herramienta de productividad en las pequeñas y medianas empresas”(Universidad Católica de Cuenca., 2022) Ganzhi Montero, Tania Jacqueline; Quevedo Barros, Manuel Rafael; 0350173878; ., .This research aims to analyze the incidence of implementing management auditing as a productivity tool for decision-making in small and medium-sized companies based on an exhaustive review of the bibliography. Thus, from a conceptual approach, the bases of auditing, its link to management, importance, needs, advantages, designations, and qualities were reviewed. Therefore, under a methodology with a documentary research-action approach, descriptive scope, and a situational-delimited context, it was designed a transversal-scientific study on the national SMEs regarding the management audit as a productivity tool. Hence, within the results, according to Asitimbay (2021) and Calle (2021), it can be indicated that 85% of Latin American countries see with utmost importance the use of management audits to promote productivity. But in the Ecuadorian case, it was concluded that SMEs scientific contributions at a practical level are scarce, and there is not the currently expected impact.
- ÍtemAcceso AbiertoAuditoría de gestión como herramienta en procesos de transparencia en organizaciones del sector público(Universidad Católica de Cuenca., 2020) Acero Mainato, Rosa Catalina; Quevedo Barros, Manuel Rafael; 0302795802; ., .The management of transparency in organizations will be demonstrated from various administrative, financial, and economic points of view, management includes all organizational activities. Governance is a term that is commonly used to refer to the way in which public institutions and private companies conduct their businesses and manage their resources. It covers the decision-making process, as well as the processes for applying them. This research work is a descriptive, analytical and evaluative bibliographic review article that defines the importance and relevance of the research proposal through the exhaustive analysis of the most relevant aspects of other researchers, contributing to the support of the established theme constituting thought researcher critic. From the results, it is obtained that transparency is one of the fundamental aspects of good governance in a public administration that requires responsibility and professional ethics for all public officials who safeguard an internal control system, ruling out the possibility of bad practices such as corruption, mismanagement of resources, inefficiency, professional dealings and bribes, among other situations. Finally, Transparency will lead to profound changes in the way of doing politics.
- ÍtemAcceso AbiertoAuditoría de gestión: una herramienta de mejoramento continuo en las organizaciones del sector público(Universidad Católica de Cuenca., 2020) Gutamba Llangari, Adriana Catalina; Quevedo Barros, Manuel Rafael; 0302976998; ., .At present, the management audit is considered an indispensable tool, which is why it is applicable to all types of organization, so this research arises from the problem of how a management audit affects within public sector institutions. Therefore, the purpose of our research is to apply a management audit to these institutions, since in this way it contributes to improvements in the administrative and financial processes of the entity, in effect a bibliographic review methodology was considered, in which, used inductive-deductive methods and in turn constitutes an evaluative and analytical research, therefore, relevant information was taken based on international, regional and local scientific articles. The result of this investigation carried out in relation to the management audit in the public sector is very important, since as a result of the findings detected during the audit, the proper corrective actions are established for better decision-making and good business performance. It can be concluded that the application of a management audit allows determining the degree of effectiveness with which the objectives are achieved and the control of the good use of resources that the organization has.
- ÍtemAcceso AbiertoCARACTERIZACIÓN DEL GOBIERNO CORPORATIVO EN LOS HOSPITALES PRIVADOS DE AZOGUES-ECUADOR(Universidad Católica de Cuenca., 2023) Espinoza Lazo, Jimy Fernando; Quevedo Barros, Manuel Rafael; 0302408489; ., .This research project focused on Corporate Governance and risk management in Azogues, Ecuador Private Hospitals. It is recognized that, in recent years, corporate governance has faced challenges due to the lack of regulation and oversight, which has generated problems such as corruption and financial mismanagement in companies. This work applied a methodology incorporating different research methods, including documentation, induction, and field research, with a quantitative approach. Relevant and opportune information was collected, permitting a transparent and objective assessment of budget management in private medical centers. The study proposes a model aimed at private hospitals to enhance their administrative and management capacity to maintain long-term competitiveness. Ecuadorian corporate governance is based on ideal premises adapted to the surrounding companies' needs, which affects management's transparency and reliability in the long term. Thus, this project offers a close look at how corporate governance influences the organizational performance of private hospitals in the city. Through good governance practices, these institutions achieve more success and benefits for the community. It was also determined that most institutions understand the concept and apply appropriate practices to ensure transparency and accountability. However, a significant group of hospitals must improve in strategic planning and social responsibility areas.
- ÍtemAcceso AbiertoCausas del impacto económico en la generación de ingresos del sector turístico del Ecuador en época de pandemia(Universidad Católica de Cuenca., 2021) Espinoza Fernández, César Guillermo; Quevedo Barros, Manuel Rafael; 0302891874; ., .This research persists in investigating the great impact that the COVID-19 health epidemic caused on the national economy, which is why it is necessary to identify what are the effects that negatively influenced tourist income, since this activity is one of the Important aspects within the monetary contribution require deepening this research, emphasizing the documentary method that consists of the analysis, obtaining and compilation of qualitative content that is extracted from various sources such as digital texts, scientific articles, magazines, official pages, scientific databases, virtual library etc., where it is verified that this sector was one of the first to be affected by the crisis and will be one of the hardest hit nationally, leaving a loss of GDP of 10% globally with a figure of 150 million dollars, a figure that for Ecuador represents 1.5 times of the gross domestic product with more than 800 million dollars , which leaves thousands of families in dire need of poverty and unemployment, in this context it is concluded that the tourism industry is very important for the development of Ecuador, which is why the impact generated by the pandemic is relevant as it demonstrates the case study by observing a decrease in its contribution to the economic sector.
- ÍtemAcceso AbiertoDiseño de un sistema de control y gestión para la prevención de lavado de activos, caso: Constructora Hormi-Center. Año 2019(Universidad Católica de Cuenca., 2019) Torres Palomino, Paola Michelle; Quevedo Barros, Manuel Rafael; 0105539753; ., .The present research work was carried out at the company llormi-Center Cía. Ltda. with the purpose of designing a control and management system that allows preventing the various forms of asset laundering that can occur within the construction industry, which is of great importance for the growth of the economy, at a national level as well as worldwide, this activity generates one of the largest sources of money, which is how money laundering uses this sector as a means to introduce illegal capital. For this purpose, an extensive bibliographical research was carried out on concepts, characteristics, stages, procedures and effective controls for the surveillance and supervision of policies on money laundering and financing of crimes; situation by which the integrity, reliability and results of the company's operations could be affected. After having obtained the various results, the way was opened to obtain the conclusions and recommendations of the current study in such a way that it serves as a guide and example for later studies that are carried out with the purpose of preventing and/or eliminating all types of money laundering. assets within the country.
- ÍtemAcceso AbiertoEmprendimientos en tiempos de pandemia en la capital de la provincia del Cañar, Azogues(Universidad Católica de Cuenca., 2021) Barzallo Rodas, Xavier Santiago; Quevedo Barros, Manuel Rafael; 0105124531; ., .Entrepreneurship in the world has become very important, distinguishing itself for being fundamental in boosting and cooperating in the development of the economy of the countries, generating sustainability and sources of work. Ecuador has not been the exception to the reality of the problems that the pandemic is causing, which has awakened in people the innate vocation to undertake driven by the unfortunate socio-economic situation, combining the motivations of undertaking out of necessity and opportunity. In this context, this research aims to determine the reasons why new ventures emerged in the pandemic caused by COVID-19. In effect, a methodological design of the Action-Research, direct observation and analytical-synthetic type was used, which allowed the use of bibliographic procedures that give the necessary results for the orientation of this work, examining literature related to entrepreneurship, its importance, challenges and effects. From the pandemic to entrepreneurship. The results show that Ecuador is one of the countries with the most entrepreneurs, presenting a more significant rate of entrepreneurial activity (TEA) in the region and that in turn there are more people who start a new business, facilitating the progress and productive growth of Ecuador.
- ÍtemSolo MetadatosLa gestión financiera como estrategia de rentabilidad. Caso: Cooperativas de Ahorro y Crédito(Universidad Católica de Cuenca., 2022) Carabajo Castro, Luis Agustín; Quevedo Barros, Manuel Rafael; 0302848064; ., .The objective of this research is to analyze financial management as a fundamental and strategic tool to improve profitability within Savings and Credit Cooperatives. This work identifies the problems within an entity and, at the same time, provides brief information on how to correct them and finally make the best decisions. Methodologically, this is a bibliographic review with a non-experimental qualitative approach because the information is about current situations. A synthetic and systematic analysis was conducted using the following methods: Action-Research, Descriptive and Analytical- Synthetic-Bibliographic. It has been proven that there are shortcomings and inconsistencies in the Savings and Credit Cooperatives, which are given to the lack of correct financial management that helps counteract multiple deficiencies and improve its profitability. Entities must have the necessary and available resources to help, improve, and meet the objectives proposed by all of them, with time management to guide managers to make the best decisions. In addition, it can be observed that financial management within the cooperatives significantly improves the profitability índex and fulfills other roles such as reaching objectives and goals. Finally, decision-making is vital since a good one will help achieve the objectives proposed by the entity.
- ÍtemAcceso AbiertoEl impacto de la auditoría forense en la detección de actos de corrupción en el Ecuador durante la emergencia sanitaria(Universidad Católica de Cuenca., 2021) Anguisaca Dután, Joselin Andrea; Quevedo Barros, Manuel Rafael; 0302767017; ., .This research deals with studies, investigations and theoretical processes addressed in terms of the impact of forensic auditing in the detection of acts of corruption in the public sector in the context of Ecuador. The documentary-bibliographic exploration arises from the theoretical elements used to assess the application of forensic auditing during the health emergency in the country. The scientific production of other authors was reviewed, information was taken from official portals such as the State Attorney General's Office and Comptroller General's Office, in order to determine a line of investigation. From the analysis carried out, it can be deduced that the entities in charge of mitigating corruption have taken control actions in the face of the health emergency, using the tools and techniques provided by the forensic audit. It is concluded that there is still a long way to go to fight corruption, especially in cases related to the health emergency caused by COVID-19, it must be taken into account that the forensic audit plays a fundamental role in the prevention and detection of corruption. acts of corruption, which affect both the public entity and society in general.
- ÍtemAcceso AbiertoLa importancia de la implementación de un sistema de costos en la elaboración del bloque de plástico en el Ecuador(Universidad Católica de Cuenca., 2020) Chávez Peralta, Jesenia Alexandra; Quevedo Barros, Manuel Rafael; 0302697073; ., .This research deals with the importance of implementing a cost system in the elaboration of plastic blocks in Ecuador, for their elaboration they need a technology that has been developed worldwide, these do not require high costs and constitute a benefit for the environment. environment and society for its collection and price. For any large, medium or small company whose activity lies in the transformation of raw material into manufactured products, it is very important to have a cost system that allows you to know for sure how much it costs to manufacture the product and establish the appropriate price for the sale to the public taking into account a percentage of profit that has been applied by shareholders, allowing competition in national and international markets. This research is based on the investigative methodology, analyzing which of the costing systems is the most used for the manufacture of plastic blocks that can be applied in Ecuador, reaching the conclusion that for economic profitability they must adapt the registry that They have a system of costs by processes this will allow to know what are the real costs of each of the phases of the production, and the final cost of the product.
- ÍtemAcceso AbiertoLa importancia de la implementación de un sistema de costos en la elaboración del compostaje dentro del país(Universidad Católica de Cuenca., 2020) Bravo Calle, Nelson Oswaldo; Quevedo Barros, Manuel Rafael; 0302597083; ., .This research deals with the importance of implementing a cost system in the elaboration of plastic blocks in Ecuador, for their elaboration they need a technology that has been developed worldwide, these do not require high costs and constitute a benefit for the environment. environment and society for its collection and price. For any large, medium or small company whose activity lies in the transformation of raw material into manufactured products, it is very important to have a cost system that allows you to know for sure how much it costs to manufacture the product and establish the appropriate price for the sale to the public taking into account a percentage of profit that has been applied by shareholders, allowing competition in national and international markets. This research is based on the investigative methodology, analyzing which of the costing systems is the most used for the manufacture of plastic blocks that can be applied in Ecuador, reaching the conclusion that for economic profitability they must adapt the registry that They have a system of costs by processes this will allow to know what are the real costs of each of the phases of the production, and the final cost of the product.
- ÍtemAcceso AbiertoLa importancia del control de gestión en los tribunales de cuentas, una necesidad para Ecuador(Universidad Católica de Cuenca., 2021) Muñoz Quevedo, Fabián Santiago; Quevedo Barros, Manuel Rafael; 0302685474; ., .The importance of applying management control tools in an external control body of constitutional rank, such as the Court of Auditors, produces an interrelationship that it has with public sector organizations. It is not a simple process, however, the gain, in the long term, implies that the countries of the region imitate the use of this management tool, in order to order and improve the control of public accounts. This work exposes the experience carried out in countries such as: Spain, France, Brazil and Panama that allowed to know the structure and the main changes that the implementation of a Court of Accounts for Ecuador brings and the need that it represents. It is an explanatory type of research because it refers to the degree of depth and the kind of result to be achieved in the research. For the documentary analysis carried out, documentary review and non-participant observation techniques were used. The experiences obtained from countries such as Spain, France, Brazil and Panama are explicitly demonstrated; and, it concludes by pointing out that despite being a very complex task, it is the path of continuous improvement that will allow Ecuador to measure compliance with the proposed goals and provide useful information in the management of public resources.
- ÍtemAcceso AbiertoLa importancia del control interno en el gobierno corporativo de las instituciones financieras(Universidad Católica de Cuenca., 2021) Tigre Landi, Jenny Alexandra; Quevedo Barros, Manuel Rafael; 0350016507; ., .This article aims to determine the importance of control in the Corporate Governance of Financial Institutions, through of strategies, opportunities and needs for the welfare of groups of interest. It is intended to know how important is the application of Internal Control, key to achieving the objectives, which is why the Corporate Governance takes greater relevance in the financial sector than in the case of Ecuador are governed by the Superintendence of Banks and the Superintendency of Economy Popular and Solidarity. The methodology used is based on a review bibliography of the scientific production of authors who refer to the subject applying skills of the qualitative and documentary method of secondary sources. Finally, the conclusions that revolve around the Government are disclosed. Corporate in Financial Institutions and the close relationship with groups of interest.
- ÍtemAcceso AbiertoImportancia del sistema de gestión de calidad en el proceso de elaboración de queso en Ecuador(Universidad Católica de Cuenca., 2021) Encalada Narváez, Nelba Maribel; Quevedo Barros, Manuel Rafael; 0302798509; ., .A quality management system is a tool that helps companies to improve the quality of their products or services. In this research, articles related to dairy factories that produce milk-based products, mainly cheese are analyzed; some of these factories do not maintain a quality management system in their production. The traced information was obtained from the research of other authors and it was analyzed through observation, critical reading, and data recording, the information is supported by 20 articles related to the topic of study. In this research, it is confirmed that the destination of milk in greater quantity in European countries, Latin America and Ecuador specifically is for daily consumption, cheese making, and milk in a pouch. Likewise, there are very few companies that do not use the quality management system in their production process, some for lack of knowledge and others for lack of economic resources, without a doubt most of them use this system to control the quality of their products. The quality management system is important in the production of dairy products, because it helps to maintain continuous improvement and, above all, it meets the needs ofthe customers by offering excellent quality food.
- ÍtemAcceso AbiertoLa rentabilidad en los emprendimientos en venta directa. caso: Yanbal en Azogues-Ecuador.(Universidad Católica de Cuenca., 2023) Rojas Avila, Flora Gimena; Quevedo Barros, Manuel Rafael; 0301419370Profitability in direct sales is a marketing strategy involving product and service distribution through independent representatives. It is a form of entrepreneurship that has gained relevance in the current economic context, enabling women to venture into their businesses, resulting in significant profits and achieving the company's success. A case study was conducted in Azogues, Ecuador, where primary data were collected through surveys and interviews with ‘Yanbal’ entrepreneurs. The study produced the expected results, with 114 consultants and directors, the majority of whom are satisfied with the credit provided by ‘Yanbal’ to start their businesses. The variables used in the study include profitability, entrepreneurship, direct sales, and Yanbal catalog sales. Additionally, the company employs an information platform to enhance productivity and efficiently reach customers. The benefits of direct catalog sales are primarily based on flexible schedules, autonomy, and profitability, offering up to a 35% discount on products upon reaching the best levels of commercial incentives for consultants. As for the directors, they manage multi-level networks based on their leadership, achieving goals and earning a commission of 11% for their group, along with promotions up the ladder of success. They reach the highest level of recognition (the Yanbal car) to improve the profitability of their entrepreneurs.