Trabajos de Titulación - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/3
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Examinando Trabajos de Titulación - Contabilidad y Auditoría por Asesores "Cantos Ochoa , Marcos Eduardo"
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Ítem Acceso Abierto “Análisis de la Incidencia de los Indicadores de Gestión en la Rentabilidad de las Industrias del Sector Cementero del Ecuador: Un Estudio Empírico.”(Universidad Católica de Cuenca., 2025) Siguencia Ortiz , Evelyn Sabrina; Cantos Ochoa , Marcos Eduardo; 0107942963In Ecuador, the cement industry is led by Holcim Ecuador, “Unión Cementera Nacional,” and “Unión Andina de Cementos.” It is characterized by its high market concentration and strategic importance to the national economy. However, the industry faces critical challenges, such as dependence on a few players and the impact of global crises—especially the COVID-19 pandemic—which significantly affected production, consumption, and financial strategies. This research aims to analyze the impact of management indicators on the profitability of Ecuador's largest cement companies from 2019 to 2021. Using a quantitative and descriptive approach, Principal Component Analysis (PCA) was applied to identify the factors of management, solvency, and liquidity. The results show that the indicators with the greatest impact on profitability during the three periods were asset leverage, equity leverage, the impact of administrative and selling expenses, fixed asset leverage, and financial leverage. In 2019, financial stability was maintained through an efficient operating structure. However, in 2020, companies prioritized short-term solvency, which increased financial pressure. By 2021, a partial recovery is evident thanks to asset optimization strategies and operational efficiency, although it has not reached pre-pandemic levels. The findings highlight the importance of implementing sustainable and resilient actions to support the competitiveness of the cement industry, preparing it for future crises.Ítem Acceso Abierto Factores financieros que inciden el crecimiento de las pymes de servicios de la ciudad de Cuenca 2020-2023(Universidad Católica de Cuenca., 2025) Villacis Jiménez, Anthony Israel; Cantos Ochoa , Marcos Eduardo; 0704821172; Marcos EduardoIt is essential for the successful performance of small and medium-sized enterprises (SMEs) that the barriers they face in society be eliminated. Some of these obstacles include limited access to financing, high financing costs, and inadequate internal and external financial management. Additionally, without access to information, technology and appropriate public policies, they are unable to compete in the business sector. Based on the above, this study aims to determine the financial factors that affected the growth of SMEs in the service sector in the city of Cuenca during the period 2020-2023. For this purpose, a quantitative methodology with a descriptive and correlational design was used. The findings reveal a clear relationship between interest coverage and growth, suggesting that larger companies that manage their financial affairs in an organized manner tend to perform better. The results provide a basis for SMEs to formulate financial strategies that foster their growth in the service industry.Ítem Acceso Abierto Impacto del COVID-19 en el desempeño financiero del sector comercial de la ciudad de Cuenca en el periodo 2019-2022.(Universidad Católica de Cuenca., 2024) Ortiz Espinoza , Francesca Nicole; Cantos Ochoa , Marcos Eduardo; 0105906291The COVID-19 pandemic has negatively impacted the development of commercial companies. Around the world, these temporary crises have led companies to strengthen their resilience and focus on monitoring their operations to evaluate their financial performance. In this context, study aims to determine the impact of COVID-19 on the financial performance of the commercial zone of Cuenca during the period 2019-2022. A mixed approach and a non-experimental and longitudinal research design are used, using the financial statements of 20 commercial companies in Cuenca, available on the Superintendence of Companies, Securities, and Insurancewebsite as primary sources. These data are processed using Principal Component Analysis (PCA) and multiple linear regression tests. Two periods are established, pandemic and post-pandemic, and the application of the PCA defines financial models for each one, composed of different indicators. Likewise, the regression demonstrates that financial indicators such as Equity Debt and Current Liquidity are crucial determinants in the profitability of Cuenca's commercial sector during and after the pandemic. The identification of these components will allow commercial companies in Cuenca to improve their financial strategies to face future crises and improve their post-pandemic performance.
