Trabajos de Titulación - Sede Azogues - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/79
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Ítem Acceso Abierto CARACTERIZACIÓN DE LA DEVOLUCIÓN DEL IVA EN DISCAPACITADOS. - CASO NAF DEL CAMPUS AZOGUES(Universidad Católica de Cuenca., 2024) Ortega Vicuña, Daniel Patricio; Quevedo Barros , Manuel Rafael; 0350178083In Ecuador, individuals with disabilities benefit from government policies to ensure a better life. One of the most impactful benefits is the mandatory refund of the Value Added Tax (VAT), which, despite being legally instituted, still constitutes an expense for the state. This study focuses on characterizing the processes of VAT refunds for disabled individuals served at the Azogues campus's Accounting and Fiscal Support Center (NAF by its Spanish acronym). The conditions and requirements to qualify for this tax benefit will be considered to achieve this goal. To accomplish this stated objective, a descriptive and cross-sectional investigation will be used to understand the current situation of NAF regarding tax assistance provided for the VAT refund to disabled individuals, with a quantitative approach involving surveys of different beneficiaries. The study includes a sample of 1102 people with disabilities surveyed during 2022 and the first semester of 2023 at the NAF Azogues Campus. The main result obtained is the characterization of VAT refund, concluding these individuals served at NAF are aware of various expected benefits outlined in the law, the most significant being the VAT refund. Therefore, a level of knowledge about the tax benefit and the claim process was identified.Ítem Acceso Abierto La 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.Ítem Acceso Abierto ROL DEL OFICIAL DE CUMPLIMIENTO DENTRO DE UN MODELO INTEGRADO DE COMPLIANCE EN ASEGURADORAS ECUATORIANAS(Universidad Católica de Cuenca., 2023) Quevedo Naspud, Fausto Patricio; Quevedo Barros, Manuel Rafael; 0302267075; ., .This article is framed in the culture of regulatory compliance in Ecuador insurance companies and the Compliance Officer's performance in the control programs dictated by the regulatory bodies. However, not all companies have an integrated model of Compliance Culture, so the following research problem is addressed: Does an integrated model of Compliance Culture govern Ecuadorian insurance companies through a compliance officer? Under a positivist paradigm, this research sustained a qualitative approach, applying comparative, deductive, and descriptive methods. Three variables were examined: Compliance Officer, Compliance Culture, and Risk Management. A survey was used as a research technique to implement improvement actions, with a questionnaire of 18 multiple-choice questions validated by experts, with a universe of 30 Insurance Companies in Ecuador. With a 5% margin of error and 95% confidence, a sample of 28 study subjects was determined. The most relevant data determine the importance of a Compliance Officer, the usefulness of having a Compliance model applied, and the correct management of risks. Therefore, employing an integrated compliance model demonstrates a proactive attitude to improve the compliance culture and strengthen the effectiveness of internal policies and controls. It is concluded that for better control, it is necessary to implement an integrated model of Compliance Culture in the Ecuadorian Insurance Companies operations.Ítem Acceso Abierto GESTIÓN PRESUPUESTARIA Y CALIDAD DEL GASTO DEL GAD PARROQUIAL DE TADAY, PERIODO 2020-2022(Universidad Católica de Cuenca., 2023) Lojano Mendia, Katy Maribel; Reyes Cárdenas, Narciza Azucena; 0302637541; ., .This research aimed to analyze the management of budgets and the quality of spending in the Taday decentralized autonomous government Parish (GAD by its Spanish acronym) for the period 2020-2022. To this end, a theoretical framework was built, comprised of the scientific contributions of recognized authors; it served as a basis for analyzing the elements inherent to the study variables. It presented three studies referring to the research topic. A methodology of bibliographic research and budget reports was developed to identify the Budgetary Management and Quality of Expenditure in the Taday GAD Parish from 2020 to 2022; therefore, content analysis and interviews were utilized. The results showed that the GAD complies with budget execution in accordance with the law, with most of its income coming from state transfers, which finance the permanent operating expenses and the fulfillment of the Development Plan through developed projects, including those not completed in the previous administration. It is concluded that it is essential to comply with the budget cycle with effectiveness, efficiency, and economy, which impacts the spending quality, permitting greater transparency and benefit to the community.Ítem Acceso Abierto CARACTERIZACIÓN 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.Ítem Acceso Abierto “RESPONSABILIDAD SOCIAL EMPRESARIAL Y EL ROL DEL CONTADOR PÚBLICO, EN LAS PYMES AZOGUES-ECUADOR”(Universidad Católica de Cuenca., 2023) Urgiles Gaona, Kateryn Susana; Quevedo Barros, Manuel Rafael; 0350103545; ., .Corporate Social Responsibility (CSR) has become a more significant issue and has been considered an integral part of the strategy in small and medium enterprises (SMEs), summing an added value to obtain more excellent performance at a productive and competitive level. Today, some SMEs in Azogues city have promoted Corporate Social Responsibility as a skill of capacity through which organizations inform their social, economic, and environmental interest to people, thus improving their positioning and quality of life. CSR is an opportunity for a Certified Public Accountant (CPA) to transmit the limits of technology. These professionals should not only expose financial results but should be directed toward social and environmental well-being by practicing commitment and transparency in decision-making. This research was based on a quantitative approach aimed at public accountants of SMEs in Azogues city and an expert in mastering CSR, obtaining favorable results in response to the questions posed in the research techniques, inferring that professional accountants do know what the relationship between CSR and their profession is, but consider that the profession has increased its credibility and trust of third parties, This requires to highlight the role of the public accountant in the management of CSR in SMEs, to determine how they distinguish it and how their work performance contributes to establishing the process of implementing CSR practices.Ítem Acceso Abierto AUDITORÍA GUBERNAMENTAL EN GOBIERNOS AUTÓNOMOS DESCENTRALIZADOS MUNICIPALES DE LA PROVINCIA DEL CAÑAR 2017-2022.(Universidad Católica de Cuenca., 2023) Calle Tenesaca, Najhely Estefanía; Villarreal Chérrez, Tania Maricela; 0302611199; ., .This research aimed to determine how Governmental Auditing affects the Municipal GADs (Autonomous Decentralized Government by its Spanish acronym) in Cañar province from 2017 to 2022; theoretical aspects were considered from specialists' vision in the area, such as Alvarez et al. (2020). An exploratory, field, and documentary study was developed, applying a survey comprising 11 questions to 7 administrative directors to collect bibliographic data regarding the execution of audits. As a result, from 2017 to 2022, there is a decreasing percentage variation in audits in the compared entities; in addition, not all control actions are conducted periodically. Therefore, it is concluded that government audits are essential to maintain transparent and responsible public resources management.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 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.Ítem Acceso Abierto CONTROL INTERNO Y RIESGOS EN LA EJECUCIÓN PRESUPUESTARIA EMAPAL EP: 2017-2022(Universidad Católica de Cuenca., 2023) Guamán Orellana, Giovanna Fernanda; Villarreal Chérrez, Tania Maricela; 0302491493; ., .This research analyzes the internal risk control within the budget execution of the Potable Water and Sewage Public Municipal Company of Azogues city (EMAPAL by its Spanish acronym), province of Cañar from 2017 to 2022, to determine how internal control procedures were performed to minimize risks in the budget execution. The methodology employed was supported by a literature review of different authors who referred to the subject, using the qualitative method with an inductive approach; 11 servers comprised the sample, the technique used was the survey, and the instrument was the internal control evaluation questionnaire, the results revealed a confidence level of 77% and a control risk level of 23% for all factors assessed. Regarding budget management, the incomes and expenditures of the periods mentioned were analyzed considering the budgeted versus accrued, determining that the lack of compliance in the risk assessment component influenced the budget effectiveness and, therefore, the achievement of the projected goals. Finally, conclusions are drawn on the importance of having proper control, identification, and response to risk in budgetary procedures and, thus, managing public resources efficiently to meet Azogues people's needs.Ítem Acceso Abierto POLÍTICAS 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.Ítem Acceso Abierto Manejo de inventarios en microempresas con sucursales, caso tienda y panadería Tres Angelitos, en la ciudad de Azogues(Universidad Católica de Cuenca., 2018) Urgilés Ugilés, Mery Magdalena; Quevedo Barros, Manuel Rafael; 0302929120; ., .The present Investigation "Inventory Management in Microenterprises with Branches, Case Store and Tres Angelitos Stationery, in the City of Biblián", is aimed at providing solutions to Microenterprises that have branches, in relation to the control of their inventories, through the use of the inventory control systems recognized by the NIFF and which are currently more widely used in this type of company due to their relative ease, as well as the methods of valuation of inventories. The matrix of the microenterprise under study is located in the city of Biblián as well as one of its branches, while the other branch is located in the City of Cañar; being the main activity of the business the purchase and sale of stationery items. Among the objectives set for the development of the present investigation is the establishment of an inventory control system for the premises, with the purpose that its adequate registration will provide real and more reliable data to the administration, for an opportune decision making in regarding the supply of merchandise, since an adequate control of inventories is fundamental for the business success of any business.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 Relevancia de los costos de producción sector artesanal, caso panadería y pastelería Bravo ciudad de Azogues(Universidad Católica de Cuenca., 2018) Rivera Calle, Joanna Jeaneth; González Rodríguez, Ramiro Oswaldo; 0302627237; ., .In the bakery area, there has been a serious problem due to the lack of determination of costs, a problem that needs due attention and a quick solution, since it will be difficult to know if these businesses are really getting a profit and how much the monetary value is, taking into account this information to make decisions to accomplish a sustained growth and face market demands. It is important to have an adequate management of the costs, as this increases the possibilities of growing in the market; however, to propose a solution to this problem requires knowledge about the productive processes, the elements that intervene, and the value of all the activities carried out in the productive process. Given the aforementioned, there was a need to deepen a study regarding the knowledge of cost systems processes and the application of them for this economic area that do not have the contribution and knowledge of an accountant, but with the help of a tool that is part of the proposal. Businessmen can control and know production costs, as well as their profit margin that will allow them to sustain business over time. The management of cost system for production orders allows to have results that serve as a tool for making decisions regarding the costs of raw materials, labor, Indirect Manufacturing Costs, etc.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 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 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 La planificación tributaria en el sector comercializador de leche cruda - caso lácteos Encalada, ciudad de Biblian(Universidad Católica de Cuenca., 2018) Cuenca Argudo, Talita; Giler Escandón, Lesi Vanessa; 0302980479; ., .The main goal of this research project is to perform a fiscal planning for raw milk trading area managed by Luis Gonzalo Encalada Bermeo, who is Lacteos Encalada owner, it is located in Biblian City, the purpose is to implement the improving plans that come from the planning. The tributary planning is a strategy value tool that analyze the tax fees during a fiscal period to evaluate and implement options to allow the taxpayer get the less tax charge attached to the legal framework that rules the activity, in order to he doesn’t have any confusion with illegal methods such as tax evasion. The methods used in this project have been, surveys in which could be observed the main problems in the activity related with fees and the tributary management, the direct observation of the activity management by the study case and the analysis of financial states; the applied methodology in the tax planning has 4 phases: Business Knowledge. Diagnostic. Plans approach. Implementation and supervision of the chosen plan. The Tax Administration by means of Internal Revenue Service IRS has implemented several procedures to collect the taxes, but it is not possible to control because there are some factors that delay the system such as rural activities, illiteracy and lack of knowledge of technology and rules, thus this research has been developed as contribution for the compliance of business tax obligations. In Chapter I are described each concept and theories which will permit the total comprehension about the planning. xxiii In Chapter II all the relevant aspects of the current situation of the sector will be mentioned, with special emphasis on the case study, also counting on results from the application of research tools such as survey and interview. In Chapter III a tax planning is developed, it has 4 phases: Business knowledge, Diagnostic and data analysis, Strategy approaches, Action plans, Maintenance and Implementation of the chosen plan, this will become the solution to the problem as study case that is the compliance od tax obligations and the correct use of tax benefits and incentives. In Chapter IV are the conclusions and recommendations which come from the research and the applying of methods and strategy techniques to get the solution of a specific problem.Ítem Acceso Abierto La sostenibilidad de los emprendimientos frente al uso de los costos como herramienta para la toma de decisiones caso Kuritambo Cervecería Artesanal ciudad de Azogues(Universidad Católica de Cuenca., 2018) Avila Vintimilla, Pedro José; González Rodríguez, Ramiro Oswaldo; 0302007463; ., .This research has been elaborated for the Enterprise called “Kuritambo Cervecería Artesanal” from the city of Azogues, in wich the cost system is developed by production orders and the analysis of the respective costs for the elaboration of two styles of beer that are: INTI WEISSBIER and KILLA STOUT. In Chapter I, all the information about the business and its organization is carefully analyzed, covering topics such as its beginnings ant its conformation, the control organisms to which they are subject and the process carried out for brewimg beer. Chapter II describes the theoretical framework refer to the necessary concepts to understand the process developes in the following chapters, which deal with cost accounting, inventories, production systems, and the productive process. In Chapter III, the cost system for production orders directed to the artisan brewery is developed, which results in the basic cost to obtain profits. In Chapter IV, the conclusions and recommendations are presented as a product of what has been done in the research work and serve as decision-making alternativesÍtem 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.
