Sede Azogues - Contabilidad y Auditoría
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Ítem Acceso Abierto Análisis 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.Ítem Acceso Abierto Análisis 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.Ítem Acceso Abierto Análisis 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.Ítem Acceso Abierto Análisis 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.Ítem Acceso Abierto Análisis 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.Ítem Acceso Abierto Análisis de la gestión empresarial como herramienta para la toma de desiciones, aplicado a los gobiernos autónomos descentralizados municipales(Universidad Católica de Cuenca., 2021) Guallpa Remache, Guadalupe del Rocio; Ramírez Valarezo, Carlos Fabián; 0302709340; ., .In this research, an analysis of business management as a decision-making tool applied to the Autonomous Decentralized Governments was carried out. For this, a bibliographic review was applied based on articles, research and online websites. Based on the collected data, it can be concluded that business management in institutions must be undertaken in order to identify weaknesses and errors within certain areas; in this context, it is important to consider that business management must be carried out in accordance with a wellplanned process. After having applied this analysis, it is important to provide information and data on the weaknesses that need to be addressed, and thus, considering the found data, appropriate decisions can be taken to achieve the institution's objectives. As a conclusion, an analysis of business management in public institutions identifies the areas where issues are affecting the correct management within the institution, thus allowing to establish methods to address these issues and avoid future errors.Ítem Acceso Abierto Análisis 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.Ítem Acceso 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.Ítem Acceso Abierto Análisis del sistema de control contable, administrativo: caso gasolinera José Orbe & Vásquez Cia. Ltda. Ciudad de Cañar(Universidad Católica de Cuenca., 2018) Pugo Pomaquiza, Gloria Verónica; Villarreal Chérrez, Tania Maricela; 0302587084; ., .This case of study was studied at the Gas Station "San Antonio 2" belonging to José Orbe & Vásquez Ltd., It is located in Ducur Parish, in the Cañar Province. It is a family company that lacks of an appropriate internal control, based on daily supervision of activities, that do not assure an effective management, these problems affect the accounting and administrative processes, causing deficiencies such as duplication of functions which increases control risks, including the lack of adoption of procedures in cash accounts, credit customers, sales and fuel purchases. For this reason, the general objective of this study is to design the accounting and administrative control system for the Gas Station José Orbe & Vásquez Ltd., through the Internal Control analysis that contributes to detect and manage internal and external risks, ensuring the accuracy and precision of the accounting, administrative data, with the purpose to improve and guarantee the management of the accounting and administrative areas, protect and control the resources of the gas station "San Antonio 2" and fulfill the gas station's objectives.Ítem Acceso 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 futureÍtem Acceso Abierto La 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.Ítem Acceso Abierto Aplicación de las normas internacionales de información financieras en las auditorías financieras(Universidad Católica de Cuenca., 2021) Jérez Peralta, Lourdes Elizabeth; Villarreal Chérrez, Tania Maricela; 0302877329; ., .The International Financial Reporting Standards issued by the International Accounting Standards Boards (IASB) are those that allow evaluating, analyzing the financial statements, also known as reports that allow knowing the financial situation of a company so that they are transparent and can be comparable at a global level. world. The financial audit in organizations that apply IFRS is effective when it is carried out continuously, applying effective controls that allow the company to have knowledge of how each of the financial activities is being handled within a certain period. IFRS, being universal, dynamic and inconstant schemes by nature, require continuous updates of all members and those who are directly related to the management of information such as accountants and economists. For the development of the investigation, the documentary and descriptive investigative method was used; since consultations were made in different scientific documents on the internet, based on the review of important theoretical contributions related to IFRS and their impact on financial statements, and descriptive, because of the written information on the proposed topic that was found in databases. scientific data was extracted, described and interpreted the most eminent of certain concepts. It is important to remember that accounting in companies is a fundamental part, therefore, senior management or, in turn, those responsible must be willing and in turn lead on each change that occurs in accordance with IFRS.Ítem Acceso Abierto Auditoría de gestión aplicada a los procesos de producción y administrativos, durante el período comprendido entre el 1 de enero al 31 de diciembre del 2018. Caso: Hormi Center Cía. Ltda. Año 2018.(Universidad Católica de Cuenca., 2019) Jara Romero, Janneth Alexandra; Villarreal Chérrez, Tania Maricela; 03023669970; ., .The present case study arises from the problem of the lack of execution of a Management Audit to the production and administrative processes at the Hormi Center Cía. Ltda., A company dedicated to the preparation and commercialization of ready-mixed concrete, located in the El Cisne sector, Javier Loyola parish, Via Azogues-Cuenca. In the process of the Management Audit, it began with the preliminary knowledge of the Hormi Center company, through the use of questionnaires, where the entity's information about its productive and administrative processes could be collected, as well as methods such as inductive and deductive. Later in the second chapter, an art scan was carried out on the definitions that contribute to the topic and support the research. Then in the third chapter, preliminary and specific planning was elaborated, identifying the specific areas to be examined, therefore, audit programs were established. In the fourth chapter, the application of the audit programs is executed, as well as the evaluation of the internal control in the COSO approach, expressed through a graph in order to know the level of confidence and risk of the components. On the other hand, the Risk Rating Matrix of the statements was prepared. Finally, in chapter 5, the findings sheets are prepared and the conclusions and recommendations are issued, so that the General Management considers these recommendations to improve the performance of its processes and maintain the quality of its products and services.Ítem Acceso 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.Ítem Acceso Abierto Auditoría 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.Ítem Acceso 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.Ítem Acceso Abierto Auditoría 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.Ítem Acceso Abierto Auditoría de gestión como herramienta para evaluar procesos administrativos financieros y operativos de la PYMES(Universidad Católica de Cuenca., 2021) Calle Barahona, Karina Alexandra; Ramírez Valarezo, Carlos Fabián; 0302905716; ., .The research deals with management auditing as a tool to evaluate administrative, financial and operational processes of SMEs. For this, a bibliographic review was carried out, analyzing research and selected articles in scientific databases and institutional platforms in Spanish and English languages from the last 5 years. From the analysis carried out, it can be deduced that there are different problems that affect SMEs in Ecuador, finding among them that the majority of SMEs do not have a business plan, there is no segregation of defined functions, and they have a limited use of technology. In addition, the lack of use of controls, audits and quality management systems makes them vulnerable, which makes it difficult for them to obtain financing and efficiently coordinate physical and human resources, causing a delay in their growth. As a conclusion, it can be evidenced that the management audit can provide, within the internal process of SMEs, improvements around management, because having a detailed analysis allows knowing the critical points that are affecting the management of SMEs and their profitability, being applied to prevent fraud, failure and bankruptcy, thus achieving its objectives and progress.Ítem Acceso Abierto Auditoría 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.Ítem Acceso Abierto La auditoría de gestión como una herramienta de evaluación en los gobiernos autónomos descentralizados del Ecuador(Universidad Católica de Cuenca., 2020) Guamán Guamán, Yessica Cristina; Villarreal Chérrez, Tania Maricela; 0302725783; ., .The management audit is a tool that serves to diagnose, verify, control and establish recommendations in all the processes that organizations carry out to achieve the achievement and fulfillment of their strategic objectives. This work aims to analyze the criteria of several researchers on the way in which the Management Audit serves as an adequate tool to guarantee compliance with the objectives established by the GAD within their operational plans, with the application of processes attached to Ecuadorian regulations.The management audit analyzes the efficiency, effectiveness and quality with which the public resources of the decentralized governments of Ecuador are managed with the application of the management audit, sufficient and competent evidence is obtained, the final result of the investigation is reflected in the management audit report, such as conclusions and recommendations issued in order to implement corrective actions for the shortcomings found and contribute to the fulfillment of the objectives and goals set.The methodology to obtain information on performance audits in the Decentralized Autonomous Governments was investigated scientific articles and journals to gather information. The conclusions tell us how management audits should be applied in the GADs of Ecuador.
