Sede Azogues - Contabilidad y Auditoría
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Examinando Sede Azogues - Contabilidad y Auditoría por Asesores "Reyes Cárdenas, Narcisa Azucena"
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- ÍtemAcceso AbiertoAnálisis de gestón contable-tributaria de expresiones tarjetería y eventos sociales de la ciudad de Biblian(Universidad Católica de Cuenca., 2018) Lima Zhinín, Claudia Verónica; Reyes Cárdenas, Narcisa Azucena; 0302026273; ., .This research based on the accounting-tax management of “Cards Expressions and Social Events”, from Biblián city, has as general objective to analyze the incidence of its tax accounting management of the economic period 2016. The company is born from the need for microenterprise to know how their businesses are developing, some companies have of a record of income and expenses, while others do not have any record to help them review the economic status of their business. On the other hand, it is important to know what the law provides for each taxpayer who exercises this activity and thus be up to date in the fulfilment of their tax obligations. During the process it was analyze the information provided by the owner of the business on income and expenses, allowing to visualize the results of the management and depending on the same recommend actions for a good management of your business, which will allow you to projected yourself in the future.
- ÍtemAcceso AbiertoAnálisis de la gestión administrativa contable de los cybers en la ciudad de Azogues-caso cyber zeus(Universidad Católica de Cuenca., 2018) Auquila Leòn, Tatiana Valeria; Reyes Cárdenas, Narcisa Azucena; 1400728711; ., .In this graduation work, it is developed the design of an accounting system that is consistent with the needs of an Internet booths business called “Cyber Zeus”. It has been implemented according to the current accounting and legal requirements, in order to allow the microenterprise to reduce the margin of error at the moment of carrying out its operations, while it contributes with the owners to the correct decision making in benefit of the entity.The micro-enterprise sector in the case of Internet booths bussiness at the level of Azogues city, has managed to gain a place in the market. The proposal focuses on the analysis of the accounting management of the entity. It could be observed that a large number of micro- enterprises start their business activities in a regular way, but over time, there are few that remain in operation. As a tool to investigate, the descriptive method is used since it analyzes a reality. The purpose of this paper is to identify the main problems with the business and the reason businesses do not currently have an adequate accounting system.
- ÍtemAcceso AbiertoAnálisis de la gestión contable-tributaría caso tienda Jessy en la ciudad de Azogues(Universidad Católica de Cuenca., 2018) Romero Guamán, Elizabeth; Reyes Cárdenas, Narcisa Azucena; 0302151428; ., .The city of Azogues is characterized by being economically as a service provider and marketer, whose businesses correspond to MSMEs, and according to previous studies, do not have appropriate accounting systems or a tax structure; in the present work the accounting - tax management case was analyzed: Store "Jessy", as a referent of the businesses described above, detecting the shortcomings of the accounting and tax tools necessary for its normal development in management. The objective of this paper is to design an appropriate accounting system according to its magnitude and complexity, relating it to tax management, despite the fact that, according to the regulations, the law is not obliged to do so. Modern management does not discriminate the need to have the necessary tools for decision making and business management.
- ÍtemAcceso AbiertoAnálisis del dinero electrónico en la economía y su influencia en el sector comercial del Ecuador(Universidad Católica de Cuenca., 2021) Angamarca Guamán, Ana Patricia; Reyes Cárdenas, Narcisa Azucena; 0302218706; ., .Commerce experiences rapid changes that demand efficient actions within its transactions, especially with the development of telecommunications, for this purpose the governments in the world have implemented a monetary system based on electronic money (DE) which is a value equivalent to the currency in circulation; However, many questions revolve around its application and before this the investigation is carried out, which analyzes the impact of the use of electronic money in the economy and its influence as a new procedure of financial transactions in the commercial sector of Ecuador. 2016-2020. Through a descriptive bibliographic review of a qualitative nature and a descriptive design, the theme is developed; the results show that in recent years the commercial sector and the use of electronic money in Ecuador has grown, being the exception in the years 2019 and 2020 due to other factors that influenced the economy such as the crisis and the effects of the pandemic ; On the other hand, the discussions show that work must be done on different factors and events that this form of transaction implies, especially in education, which is a weak point of Ecuadorians; in such a way it is concluded that the DE generates several advantages such as the speed of collection, payment and the closing of businesses; and directly affects the growth of commercial production and therefore the economy, but it faces great challenges in its operation and application.
- ÍtemAcceso Abierto“Análisis del salario básico unificado y las necesidades en las familias ecuatorianas”(Universidad Católica de Cuenca., 2021) Uzhca Uzhca, Darwin Stalin; Reyes Cárdenas, Narcisa Azucena; 0302893847; ., .The objective of this research work was to analyze the needs of the Ecuadorian family and their relationship with the basic salary, because, in Ecuador, socioeconomic and political changes have created a salary gap that maintains a difference between the Unified Basic Salary (SBU) and the Basic Family Basket (CFB). For this purpose, descriptive, explanatory, and correlational research was conducted through a literature review, analyzing governmental economic indicators, as well as several formal studies similar to the researched topic, taking into consideration inclusion and exclusion criteria. The results presented that there is a gap ofjust over $300 between the SBU and the CFB, even the CBV cannot even be covered; on the other hand, the SBU has not been modified for the year 2020 due to the problem of the COVID -19 pandemic, a situation that has also increased the unemployment rate that until July was at 5.1%. In conclusion, it is necessary that the Ecuadorian State takes the necessary measures to reduce the existing salary gap and the population can improve their economic situation to have the opportunity to feed themselves in a better way.
- ÍtemAcceso AbiertoAuditoría de gestión como herramienta para mejorar la eficiencia y eficacia en las empresas públicas del Ecuador(Universidad Católica de Cuenca., 2021) Aucacama Álvarez, Sandra Marisol; Reyes Cárdenas, Narcisa Azucena; 0350014031; ., .The management audit allows public companies in Ecuador and the activities they carry out to meet the strategic objectives of their planning, which is why this research aims to examine, verify and establish recommendations in all the processes that companies or organizations carry out, putting greater emphasis and that it be constituted as a tool to improve the efficiency and effectiveness in the public management of companies, allowing corrections to be made in a timely and truthful manner; The research was carried out through a bibliographic review of 20 articles published in Redalyc, Scielo and Google Scholar, in addition to the legal documents that regulate the management audit in public companies in Ecuador, applying the synthetic, analytical and qualitative method according to its variables. , giving as a result of this investigation that public companies follow up with the efficient management of State assets, managing in a sustainable way the optimal use of public resources and the needs of the community through internal control, when carrying out an audit of management in public companies the functioning in the administration and productivity will improve in the organizations when applied to the processes, through the implementation of recommendations the company can optimize the management of resources to be more competitive and thus obtain an advantage and grow in today's markets.
- ÍtemAcceso AbiertoLA CONTABILIDAD ADMINISTRATIVA EN LA GESTIÓN DE LAS PYMES COMERCIALES EN EL CANTÓN AZOGUES – 2022.(Universidad Católica de Cuenca., 2023) Nivelo Álvarez, Ramón Martín; Reyes Cárdenas, Narcisa Azucena; 0350129425; ., .Although not mandatory, administrative accounting and its management processes are fundamental in small and medium commercial organizations and other enterprises, according to their business activity, to have records, data, and documents on which provisions are made for organizational success. Decisions made by managers can directly affect success or failure due to a lack of administrative process analysis because of factors such as a low level of business understanding, weakness in control, and insufficient application of accounting records in different areas of the company. This research analyzed the accounting, administrative, and management procedures that affect commercial SMEs in the Azogues canton. The methods applied in the investigation were made of documentary and explicit sort that exposes data related to different technical analyses; a data collection tool was used, with the development of a questionnaire and application of the survey, it was observed that 100% of the population wanted to implement management accounting and 93% shows how important is the issuance of financial statements for action taking, It provides a better way to growth and economic sustainability through planning, management, and decision making processes, concluding that management tools permit a change in competition and economic development, and as a result of proper planning and identification of improvement processes in the administration.
- ÍtemAcceso AbiertoLA CONTABILIDAD, HERRAMIENTA DE GESTIÓN EN NEGOCIOS DE ECONOMÍA POPULAR Y SOLIDARIA NO FINANCIERA, AZOGUES–ECUADOR(Universidad Católica de Cuenca., 2023) León Vinueza, Jasmín Alexandra; Reyes Cárdenas, Narcisa Azucena; 0301931911; ., .The research is directed at Popular and Solidarity Economy organizations, which aim to promote social inclusion, sustainable development, and economic equity; This model is based on principles of solidarity, cooperation, and social responsibility, and they try to generate economic opportunities for sectors of the population that have traditionally excluded from the formal economic system, understanding how they control the financial operations of their goods and services to improve their economic development. This work aims to analyze how the non-financial Popular and Solidarity Economy sector considers accounting an essential management tool for their economic activity. It uses a mixed methodology with an exploratory approach and data collection in the field. For the research, the sample size was determined using a statistical formula with a confidence level of 95% and a margin of error of 5%. The study focuses on the Popular Solidarity Economy organizations in the Azogues canton, using techniques such as literature reviews and surveys. Among the results, the organization's representatives recognize the importance of applying accounting for the financial management of the businesses; however, only some implement it due to various factors. Maintaining equity controls in the organizations of this economic model is essential to guarantee sustainable growth and an equitable distribution of economic benefits.
- ÍtemAcceso AbiertoEl control interno de los bienes como una herramienta de gestión en las empresas PYMES del Ecuador(Universidad Católica de Cuenca., 2021) Pichisaca Pomavilla, María Zara; Reyes Cárdenas, Narcisa Azucena; 0302111141; ., .The internal control of goods is a management tool used by SMEs in Ecuador, in order to control the expenses and income of the organizations and thus contribute to achieve the objectives and goals proposed to achieve the growth of enterprises. The present research analyzes previous research on internal control of goods as a management tool in SMEs in Ecuador. For this, an analytical and descriptive research was carried out for an exhaustive analysis of the situation regarding internal control of SMEs, supported by existing bibliography through a filter that allowed using the most relevant scientific sites of interest such as magazines, books, and academic publications, with the assistance of the inductive-deductive method that facilitated the conditions to analyze the expected results, in a general and specific way. The identification of the control processes applied in the SMEs was achieved, as well as the analysis of the control systems or processes used in the goods of the companies, and finally, the advantages obtained by using such control were determined. As a result of this research, bibliographic data showed weaknesses in the use of internal control of goods by SMEs in Ecuador, i.e., according to the reviews it was determined that the number of SMEs that use internal control of goods is a minority. Keywords: assets, internal control, management, SMEs.
- ÍtemSolo Metadatos“El impacto al desempleo en Ecuador como consecuencia de la pandemia COVID 19”(Universidad Católica de Cuenca., 2022) Cantos Torres, Jenny Marlene; Reyes Cárdenas, Narcisa Azucena; 0302766894; ., .This document analyzes the impact of unemployment; as the main cause of this, the COVID 19 pandemic, which caused notable changes in employment rates worldwide in some of them to the same or lesser degree, but in all of them it generated some change. The research aims to publicize the consequences and causes of unemployment, affecting society by increasing poverty, as well as the strategies implemented to face and avoid a global problem. In this way, the present review implemented the qualitative, analytical, synthetic, documentary method, through the investigation of twenty-one indisputable sections, which allow knowing the impact caused by a disease that attacked the whole world, a topic referred to throughout this document. . Just as the results of this investigation in Ecuador had consequences in this COVIS 19 pandemic, which began at the end of 2019; a comparison of figures from other countries with Ecuador is made, the result of the analysis showed that the unemployment rate in 2020 increased considerably, affecting the economy of each family and reducing unnecessary expenses within the social part, generating a discussion of the subject and its conclusions.
- ÍtemAcceso Abierto"El impacto del COVID-19 en la economía de Mipymes”(Universidad Católica de Cuenca., 2022) Espinoza López, Nancy Lucia; Reyes Cárdenas, Narcisa Azucena; 0350102513; ., .This article analyzes the economic impact that MSMEs have suffered due to the health emergency caused by COVID-19. The research aims to publicize the economic impacts and the different strategies that were implemented to face and overcome the global crisis. To carry out this research, the synthetic analytical method was used, through a review of seventeen scientific articles, to analyze the economic impacts caused by the pandemic on the topic presented. The result of the research carried out shows that micro, small and medium-sized companies, despite the dramatic situation, demonstrate that a large percentage of them have managed to face the impacts that were generated due to the pandemic this year, despite , with considerable losses compared to the situation they had before the global crisis; It also points out the different strategies that were implemented to stay afloat in the market.
- ÍtemAcceso AbiertoImpacto económico y financiero de la ejecución presupuestaria de los gobiernos autónomos descentralizados parroquiales del Ecuador(Universidad Católica de Cuenca., 2020) Lazo Sacta, Carmen Magaly; Reyes Cárdenas, Narcisa Azucena; 0302214572; ., .The main objective of this research was to evaluate the economic and financial impact of the Autonomous Decentralized Parish Governments of Ecuador from the analysis of budget execution and existing financial indicators. This allows optimizing the financial management of the Parish GADs and the benefit that this originates in the economic development of the population. Following the legal framework of the Constitution of the Republic of Ecuador, the National Public Finance System and the Organic Territorial Code and Decentralization COOTAD, with current budget regulations, and scientific articles of documentary and legal biographical review concerning the issue raised, its analytical methodology and descriptive as part of the study, it guides to have a clear idea of how the Parish Decentralized Autonomous Governments, according to the budget designated by the governing body and following the guidelines established in the different legal regulations, can achieve compliance with etas, plans and projects planned according to the budget schedule, in order to analyze and measure the execution rate during the established time and in the different years of public management. With the study of these financial indicators periodically and permanently by these entities, it will allow the adequate use of budgets and the correct decision-making that improves their performance.
- ÍtemAcceso AbiertoLa información contable en la toma de desiciones de los inversionistas en la bolsa de valores(Universidad Católica de Cuenca., 2021) Sacta Zhumi, Sandra Verónica; Reyes Cárdenas, Narcisa Azucena; 0302888151; ., .In this case study, an investigation was carried out concerning accounting information in the decision making of investors in the stock market. The objective is to deduce how the financial crisis and the crisis of trust gives evidence to the problems of generating and divulging accounting information, thus affecting the decision making of investors. This is an inductive study based on 20 scientific articles that served as a basis for the research. Different results were obtained showing that 62% of stock market investors believe that accounting information influences their decisions, while 38% do not agree with this statement. It is concluded that not giving the importance to accounting information before investing corresponds to a lack of financial education, as well as to the current situation of the Ecuadorian stock exchange, where investors have not found the legal security they are looking for to participate in this market. Although accounting information does not have a significant influence on decision making, surely with its correct disclosure and its generation, it would completely change the process.
- ÍtemAcceso AbiertoPOLÍTICAS TRIBUTARIAS EN ECUADOR: SU INCIDENCIA EN EL PRESUPUESTO DEL GAD CANTÓN CAÑAR, PERIODO 2020-2023(Universidad Católica de Cuenca., 2023) López Naranjo, Tanya Gissela; Reyes Cárdenas, Narcisa Azucena; 0302619051; ., .Tax policies establish regulations and normative frameworks to finance administrative activities and cover public spending. In this context, this research aims to analyze the reforms that were implemented in tax policies and their impact on the Decentralized Autonomous Government (GAD by its Spanish acronym) budget of Cañar Canton from 2020 to 2023 through a deductive research methodology with a qualitative approach by presenting information through an interview. The results were based on an analysis of the income and expense budget documents, demonstrating that during the study period, the budget presented low compliance in the investment and capital spending accounts during the period analyzed, while income remained within an average margin of increase. It is concluded that the tax policies of the Cañar Canton GAD underwent only one reform that deals with the retention of 100% VAT in the non-financial public sector. It was also concluded that there is a lack of commitment to fulfilling the investment and capital accounts as expenditures.
- ÍtemAcceso Abierto“Propuesta de la aplicación de la auditoría informática como herramienta de mejora en la gestión de las MIPYME´S”(Universidad Católica de Cuenca., 2022) Zaruma Quizhpilema, Raúl Klever; Reyes Cárdenas, Narcisa Azucena; 0302399126; ., .Countless advances in ITC's (Information Technology and Communication) and their subsequent use in specific activities could contribute to an organization's success; however, in another point of view, these could also increase the probabilities of the emergence of problems and conflicts in processes' operation. Software engineering models are advancing towards standards that are able to systematically organize and predict projects' development, where MSMES are establishing standards in their related methods. Therefore, the objective of this research is to analyze the level of software auditing implementation in Ecuadorian MSMES through an analysis for a systematic overview that includes a tool to improve the management of MSMES; this study describes how important computer auditing is as a strategy to achieve different organizations' objectives. In addition, the results are reviewed and information that allows describing a improved use of computer auditing tools for the control and constant improvements obtained from the analyzed studies. There related studies on the use of this type of audit in MSME's in Ecuador, showing that computer auditing not only provides controls but also business monitoring, leading to a decrease in the loss of information.
- ÍtemAcceso Abierto“Sistema de control interno para mejorar el área logística de las empresas constructoras”(Universidad Católica de Cuenca., 2022) Tenecela Lliguicota, Pablo Andrés; Reyes Cárdenas, Narcisa Azucena; 0302028196; ., .An internal Control System comprises a series of actions, regulations, and procedures executed within any organization to foresee risk situations that may condition its operation in the short, medium, or long terin. Under this premise, the present study aims to analyze the internal control systems implemented in the construction sector and verify their best. In order to achieve the objective, this research was performed under a descriptive methodology with a qualitative approach, employing a thorough bibliographic review, considering different studies related to the topic and published during the last five years in scientific databases such as Redalyc, SciELO, and Google Scholar, among others. All the theoretical support obtained was debated and contrasted with other research results. An efficient internal control system in the logistics area of a construction company ensures that administrative management is conducted promptly. It anticipates a series of aspects that may affect the proper functioning of the organization and present the achievement of the objectives set in a given time interval.
- ÍtemAcceso Abierto“El sistema de costeo como herramienta de gestión. Caso: empresas de lácteos en Ecuador”(Universidad Católica de Cuenca., 2022) Vallejo Peralta, Luis Iván; Reyes Cárdenas, Narcisa Azucena; 0302615760; ., .A costing system is a tool that allows companies or enterprises in a production process to know through a technical study what the actual cost of the production of a product is. So in companies in the dairy sector, it is necessary its implement the information. It provides both to know the results of operations through the financial statements and for decision-making based on the data they offer. This research aims to determine the incidence of the application of a costing system in the dairy sector in Ecuador by tracking scientific information with a qualitative approach to the different elements linked to the management of resources based on a costing system, such as financial information, costing systems and methods and resource management. As a result of the tracking and analysis of the information, it is evident that the application of a costing system in the dairy production sector proves to be an effective tool when determining the profitability of such economic activity and demonstrating that information regarding cost variations is an essential resource for management and decision-making in a company.
- ÍtemAcceso AbiertoEl teletrabajo y la educación superior en épocas de pandemia, caso Ecuador(Universidad Católica de Cuenca., 2021) Tene Luna, Johanna Azucena; Reyes Cárdenas, Narcisa Azucena; 0303144745; ., .The Covid — 19 pandemic brought with it an urgent and disproportionate change that, in some way or another the population had to change their normal activities, among which are the labor and educational field, so, the objective of this research work is to determine the impact of the pandemic in telework and higher education in Ecuador. For which bibliographic - descriptive research, under an explanatory and correlational approach among the pandemic, telework, and higher education in Ecuador was conducted. The results establish that the impact ofthe pandemic was more negative than positive because it was evidenced the socio-economic problems in which lived both teachers and university students, while, teleworking brought with it several unfortunate facts of domestic violence and abuse in the labor system due to the laws issued to improve the situation of the Ecuadorian population. In conclusion, the Ecuadorian society and higher education were not prepared for telework and the pandemic was the triggering factor that brought to light several issues that existed and should be analyzed while the pandemic is passing with time.
- ÍtemAcceso AbiertoUso de los sitemas contables en la producción lechera ecuatoriana(Universidad Católica de Cuenca., 2021) Morocho Fárez, Diana Emperatriz; Reyes Cárdenas, Narcisa Azucena; 0105133904; ., .This article analyzes and collects information about the use of accounting systems for dairy production, to know its applicability in the cattle sector and how it affects economic and productive profitability. The research of basic knowledge of accounting, understandable for small farmers was conducted. In Azuay, Cañar, and Morona Santiago provinces, to perform this analysis, qualitative research with a descriptive documentary review was developed; we analyzed 30 scientific articles based on the topic presented. The result of the research shows that small Ecuadorian livestock producers do not have basic knowledge in the area of accounting, which prevents them from controlling their assets and generating financial information to make decisions, disadvantaging the sector and preventing innovation and profitability; it also shows the advantages of having an affordable accounting system for livestock producers.