Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidadhttps://dspace.ucacue.edu.ec/handle/ucacue/78
Examinar
Examinando Sede Azogues - Contabilidad y Auditoría por Materia "Accounting"
Mostrando 1 - 8 de 8
- Resultados por página
- Opciones de ordenación
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 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 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 LA 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.Ítem Acceso Abierto La envaluación del enfoque de las normas internacionales de información financiera (NIIF) desde la teoría de la contabilidad(Universidad Católica de Cuenca., 2021) Fernández Vázquez, Karen Daniela; Ramírez Valarezo, Carlos Fabián; 03027669161; ., .The present investigation shows a bibliographic review with various aspects about accounting and IFRS in companies with particular variations, this article seeks to analyze the adoption and implementation of IFRS from the point of view of accounting at the international level and in Ecuadorian entities. where they were implemented by the governing body of the companies such as the Superintendency of Securities and Insurance Companies with the aim of harmonizing accounting regulations. This bibliographic search supports the knowledge and experience that small and large companies have. The methodology used is documentary, because it focuses on publications of scientific journals from various countries in the period of the last 5 years. In addition, it allows companies to show accounting and financial information under IFRS, where all the economic facts of the entities are disclosed, this standard must be adapted to the changes in the environment in which we live. In conclusion, although several countries have gone through processes of convergence and adaptation, the standards have been timely for the well-being of companies and decision-making.Ítem Acceso Abierto La 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.Ítem Acceso Abierto La 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.
