Trabajos de Titulación - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/3
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Ítem Acceso Abierto Incidencia de la variación tarifaria del Impuesto al Valor Agregado sobre la recaudación tributaria en el Ecuador 2016 – 2024.(Universidad Católica de Cuenca., 2024) De la Torre Ayavaca, Henry Patricio; Flores Flores, María Eliza; 0105954309This paper analyzes the impact of the Value Added Tax (VAT) on the total tax revenue from 2016 to 2024. The VAT is a 15% tax in Ecuador that every taxpayer and individual must pay when acquiring goods or services. This tax has undergone significant changes since April 16, 2016, due to the earthquake that struck the province of Manabí, up to its latest modification on April 1, 2024, which increased to a 15% rate. The data for this analysis was collected from the Internal Revenue Service (SRI by its Spanish acronym) using its multidimensional statistical tool SAIKU and was processed using Power BI and SPSS. Given the years analyzed, this study employs a longitudinal descriptive methodology, determining that the VAT contributes an average of 54.8% of the total taxes collected during the analyzed periods, highlighting its contribution to the State.Ítem Acceso Abierto Control Interno en los procesos administrativos del GAD parroquial Abdón Calderón, cantón Santa Isabel. año 2023.(Universidad Católica de Cuenca., 2024) Guaycha Sarmiento, Daniela Estefania; Vargas Mendieta , Josseline Lissette; Barahona Vasquez , Pablo Eduardo; 0107072290; 0105557458The present study will address the internal control of the administrative processes of the Autonomous Decentralized Government (GAD by its Spanish acronym) of the “Abdón Calderón” Parish. An internal control structure is essential for organizations, regardless of its size or line of business. It works as a self-control mechanism that allows the management of risks inherent to its activity, optimizing processes for better performance of the entity. It refers to an implemented system that seeks to avoid malicious or wrong actions that could affect the organization or entity, guaranteeing that operations are conducted according to current regulations and that the entity functions efficiently and effectively to meet its goals. The situation of evaluating and optimizing the internal control mechanism in the Parish GAD is observed due to deficiencies in the monitoring and examination of activities, risk of errors, and irregularities within the "administrative processes." Among the goals, it is possible to name the following: assessing the internal control mechanism in the administrative processes of the Parish GAD to propose improvement strategies, using a descriptive approach, collecting data through documentary review, interviewing officials, and applying surveys. It is expected that the research will contribute to improving the internal control mechanism of the GAD, providing practical recommendations and instruments for decision-making by the authorities.Ítem Acceso Abierto Influencia de la Planificación Estratégica en la gestión administrativa en el sector artesanal de la ciudad de Cuenca-Ecuador. periodo 2020-2022.(Universidad Católica de Cuenca., 2024) Orellana Paguay , Jennifer Alexandra; Jaramillo Calle , Carmen Yolanda; 0107587727Artisanal businesses in Cuenca represent a significant part of the local economy, characterized by their tradition and product diversity. The central focus of this study is the impact of the current application of strategic planning on the administrative management of artisanal businesses. This research aims to determine the influence of strategic planning on administrative management within the artisanal sector of Cuenca, Ecuador, from 2020 to 2022. The methodology is descriptive with a quantitative approach, and a survey was administered to participants in the artisanal sector. The results provide a comprehensive view of how strategic planning practices have contributed to the resource optimization, adaptation to market changes, and enhanced competitiveness within the sector. It is concluded that the data collected shows that the organizations have a solid foundation in several critical areas, such as participation in decision-making, decision quality, resource optimization, time management, service quality perception, and customer retention. Most respondents perceive these areas positively, indicating that the organizations are operating effectively in crucial aspects of their operations and strategy.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.Ítem Acceso Abierto Impacto financiero de la NIIF 16 en las empresas de venta de repuestos y accesorios del sector automotriz de la ciudad de Cuenca. Periodo 2021-2023.(Universidad Católica de Cuenca., 2024) Maldonado León , Andrea Lorena; Andrade Amoroso , Rolando Patricio; 0104813241Numerous studies have demonstrated that the implementation of IFRS 16 significantly impacts financial metrics, particularly in the turnover of non-current assets and debt quality, as well as in leverage ratios and economic profitability. In this context, this article aims to analyze the financial impact of IFRS 16 on companies dedicated to the sale of spare parts and accessories for the automotive sector in the city of Cuenca during 2021-2023. For this purpose, a mixed research methodology is employed, characterized by being descriptive, longitudinal, and non-experimental. The studied population comprises 14 companies in Cuenca that focus on selling parts, pieces, and accessories for motor vehicles and are registered in the ranking of companies by the Superintendency of Companies, Securities, and Insurance. The findings reflect a decrease in liquidity that highlights urgent challenges. Fluctuations in profitability and operational efficiency indicators reveal adjustments in management and financial structure. In conclusion, the debt ratio is statistically significant, with a t-value below 0.05, indicating a notable change in the financing structure of automotive spare parts and accessory companies in Cuenca.Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2024) Cantos Cantos, Lurdes Roció; Morocho Fernandez, Beatriz Maricela; Ramon Poma, Glenda Maricela; 0302212949; 0706569288Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2024) Santos Medina, Diego Alexander; Ordoñez Parra, Janice Licenia; 0106977648Ítem Acceso Abierto Análisis comparativo de la gestión de los GADS cantonales de la provincia del Azuay. periodos 2020 – 2022.(Universidad Católica de Cuenca., 2024) Perez Urgiles, Bryan Mateo; Cantos Ochoa, Marcos Eduardo; 0107409849Controlling public management requires a systematic analysis of interventions in social reality to generate knowledge that improves efficacy, efficiency, and equity. In this regard, this study seeks to compare the management of the cantonal Decentralized Autonomous Governments (GADs by its Spanish acronym) of the Azuay province during the period 2020-2023 due to the disparity in resource management, lack of planning, technical capacity, and differences in financial allocation, which affects equitable development and citizen satisfaction. A mixed methodological approach is employed, integrating quantitative and qualitative analyses and a bibliographic and longitudinal review of the 15 Cantonal GADs. Information was collected from the Citizen Participation and Social Control Council website and accountability reports. The results reveal significant variations in budgetary execution rates, highlighting Girón, El Pan, Guachapala, and Paute with executions exceeding 90%; Gualaceo, Pucará, and San Fernando show good performance with areas for improvement; Cuenca, Santa Isabel, and Sigsig present moderate levels; Nabón and Ponce Enríquez, with the lowest rates, evidence deficiencies in their management. In conclusion, although cantons such as Girón and Oña demonstrate high efficiency, others like Nabón and Ponce Enríquez face problems that could negatively affect the quality of life of their inhabitants. Inefficient or deficient management can result in an inequitable distribution of resources, leading to deficiencies in critical areas such as education, health, housing, and transportation.Ítem Acceso Abierto Incidencia del riesgo financiero y la rentabilidad de las cooperativas de ahorro y crédito del segmento 2 de la ciudad de Cuenca. periodo 2021-2023.(Universidad Católica de Cuenca., 2024) Avila Illescas, María Soledad; Ordoñez Parra , Yanice Licenia; 0106520638When analyzing the financial performance of savings and credit co-operatives (SACCOs), it is essential to understand the connection between economic risk and profitability. The management of liquidity and the effectiveness in the use of assets are determinants for the stability and success of these organizations. In this context, the study evaluates how financial risk and profitability affected SACCOs in segment 2 in Cuenca in 2021-2023. A mixed research approach was adopted, with a descriptive and documentary structure, based on secondary data provided by the Superintendence of Popular and Solidarity Economy (SPSE), which were analyzed using factorial and principal component analysis. It was concluded that segment 2 SACCOs maintained constant liquidity during 2021-2023, indicating effective risk management, avoiding solvency problems, and guaranteeing a smooth operation. Despite a slight reduction in the return on assets and equity in 2021, progress was observed in the management of financial risks after the challenges of that year, reflected in an increase in 2022 and 2023. Finally, in this segment, the “Mujeres Unidas Tantanakushka Warmikunapac” Co-operative stood out for its high liquidity, while “Sisa,” “Educadores de Tungurahua,” and “Huancavilca,” among other entities with an adequate relationship between liquidity and profitability, ensure optimal management of financial risk.Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2024) Lalvay Hinojosa, Steve Joseph; Gutiérrez Ruiz, José Andrés; Ordoñez Parra , Yanice Licenia; 0107286205; 0150389757Ítem Acceso Abierto Impacto económico de la recaudación común de la cooperativa Uncometro S.A. en el periodo 2021-2023(Universidad Católica de Cuenca., 2024) Ureña Jiménez, Andrea Jazmín; López Castillo, John Edwin; 0104394358A pooled fund is a method of financial management in which all revenues from the transportation service are consolidated and managed in a single fund. This centralization provides a more accurate view of the financial situation, simplifying resource planning, monitoring, and control. In this context, this research aims to analyze the economic impact on the pooled fund, identifying trends, challenges, and opportunities for the sustainable economic development of the Transportation Cooperative Uncometro S.A. in the period 2021-2023. A quantitative methodological approach of bibliographic and field type was used, supported by the financial statements and collections of pooled funds of the 55 transportation units that conform to this company in the years 2021, 2022, and 2023. The results reveal a steady increase in revenues and progress in financial and operational management over the 2021-2023. However, fluctuations in expenses and revenues among companies in the sector indicate that they face significant challenges that must be addressed to ensure stability and sustained growth. In conclusion, the implementation of pooled collection at Transportation Cooperative Uncometro S.A. has produced significant benefits, improving financial stability, promoting a more equitable income distribution, and optimizing operational effectiveness.Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2024) Valarezo Castillo, Yessenia Margoth; Andrade Amoroso, Rolando Patricio; 1900786128Ítem Acceso Abierto ‘‘Factores que inciden en la valuación financiera en las cooperativas de ahorro y crédito del segmento 1 de la cuidad de Cuenca 2020-2022’’(Universidad Católica de Cuenca., 2024) Almeida Astudillo, César Alejandro; Enríquez Jaramillo, Edin Rodrigo; 0105590749This research aims to analyze the factors that affect financial valuation in the savings and credit cooperatives of the Cuenca 2020-2022 segment 1, using the PEARLS method that includes components such as Protection, Effective financial structure, Asset quality, Rates of return and costs, Liquidity, and Signs of growth. Using the indicators above, it will be possible to assess the cooperatives and obtain data about their financial situation, as well as to evaluate the effectiveness of their management in future years. The findings indicate that the analyzed cooperatives show good financial management since all indicators display optimal percentages, except for net loan portfolio participation and current liquidity, which reflect high default rates. It is concluded that the savings and credit cooperatives of segment 1 of Cuenca have an outstanding administrative culture since several indicators stand out, such as Protection of overdue portfolio, solvency, and financial cost of saving on demand, overdue portfolio indicator, and lastly, loan growth.Ítem Acceso Abierto “Planeación estratégica y su influencia en las ventas de las Mipymes del sector comercial de la ciudad de Cuenca-año 2022.”(Universidad Católica de Cuenca., 2024) Peñafiel Illescas , Darwin Mauricio; Venegas Sánchez , Nube Estefanía; 0105156871This study aims to develop a strategic planning model for MSMEs within Cuenca’s commercial sector, which will enable the improvement of sales and, thus, ensure effective management administration. The methodology employed is descriptive and aimed at analyzing and understanding the characteristics of the object of study. A quantitative approach was used, applying mathematical and statistical analyses to explain the numerical data. The study encompassed a population of 1,498 microenterprises in Cuenca, from which a sample of 306 microenterprises was obtained. Data was collected through a structured survey of 11 items, with a 5-point Likert scale questionnaire. This sample was obtained through a probability sampling method, guaranteeing the representativeness of the results for the entire population. The data obtained were analyzed using SPSS and Microsoft Excel. The research results indicate that implementing strategic planning positively impacts the sales growth of MSMEs in the commercial sector of Cuenca, with 73.9% of micro, medium, and small enterprises adopting strategic planning measures. Specifically, it correlates with increased growth indicators: sales, productivity, profitability, and employment. Finally, it is concluded that strategic planning allows for increasing the level of sales by adequately using strategies in the processes and the optimal use of resources.Ítem Acceso Abierto “La influencia de las Mipymes en el crecimiento productivo en las industrias textiles en la ciudad de Cuenca entre el 2020 -2022”(Universidad Católica de Cuenca., 2024) Roldán Zaruma, Miriam Elizabeth; Gutama Landi, Henry Genaro; Barahona Vásquez, Pablo Eduardo; 0150465946; 0106656887; Barahona VásquezThis research study is focused on textile industries in the city of Cuenca. Small businesses have grown slightly in recent years due to some factors, such as economic and social ones. One of the main reasons for the growth of MSMEs is the onset of the COVID-19 pandemic, which began in 2019. The research problem arises due to the high level of competitivity, low prices maintained by the informal companies, competition in the city of Cuenca, and lack of final product tracking —meaning that these companies’ actual prices are lower than the ones maintained by the MSME companies. Therefore, it becomes a problem for these industries. On the other hand, it is also possible to analyze the lack of knowledge about the legal norms and procedures applied in the country. The objective is to analyze the influence of small and medium-sized companies on the growth of textile industries in production development of Cuenca. The methodology is descriptive with a qualitative approach, and the primary technique will be a survey applied to private companies. The statistical result provided in this research shows the need for technological innovation in the textile industry.Ítem Acceso Abierto “Evaluación de la gestión administrativa de las microempresas comerciales de la ciudad de Cuenca año 2023”(Universidad Católica de Cuenca., 2024) Barrera Campoverde, Anthony Santiago; Loayza Pauta, Angie Irene; Cantos Ochoa, Marcos Eduardo; 0105714455; 0750177222Commercial microenterprises in the city of Cuenca aim to contribute to the economic sector of the Azuay province. The research problem lies in the fact that microenterprises in the commercial sector of Cuenca lack adequate administration since the owners do not manage them effectively. This study aims to evaluate the administrative management of commercial microenterprises in Cuenca to determine the impact of each component. The methodology is quantitative and descriptive, using a survey technique directed to the commercial sector of Cuenca. Information was collected from 81 microenterprises, with planning emerging as the most feasible variable for these businesses. Consequently, this evaluation made it possible to identify the most recurrent administrative process and the lack of implementation of other processes necessary for the effectiveness of each microenterprise.Ítem Acceso Abierto “Proyecto de Titulación embargado para publicación. Estará disponible a la fecha de publicación o de cierre de embargo.”(Universidad Católica de Cuenca., 2024) Maza Aucapiña , Edisson Rolando; Ordoñez Parra, Janice Licenia; 0150491793Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2024) Curillo Tama , Martha Gladys; Ordoñez Parra, Janice Licenia; 0106012412Ítem Acceso Abierto “Análisis comparativo del impuesto al valor agregado y su repercusión en las economías de Ecuador, Colombia y Perú, en los años 2019-2022”(Universidad Católica de Cuenca., 2024) Mejía Domínguez , Joseline Janneth; Flores Flores , María Eliza; 0107376279The Value Added Tax (VAT) represents one of the primary sources of income for countries, aimed at covering the population's basic needs, such as health, education, food, and security. This study conducts a comparative analysis of the impact of VAT on the economies of Ecuador, Peru, and Colombia from 2019 to 2022. A qualitative approach with bibliographic and descriptive research was employed. The results highlight the significant impact of VAT on the three countries' economies. A correlation is observed between the decrease in VAT collection, Gross Domestic Product (GDP), and GDP per capita. Furthermore, it is identified that currency fluctuations and different VAT percentages among the countries influence collection levels and tax burden. This analysis contributes to a better understanding of the effects of VAT on the studied economies.Ítem Acceso Abierto “La inteligencia artificial y el rol del contador auditor de la Católica de Cuenca en el 2023”(Universidad Católica de Cuenca., 2024) Alba Guadalupe, Macias Cabrera; Morocho Vacacela, Silvia Lorena; Ramón Poma , Glenda Maricela; 2200313498; 0705733285Artificial intelligence offers a range of tools and techniques that not only automate routine tasks but also increase the accuracy and speed of data processing. This article aims to analyze the impact of artificial intelligence on the accountant-auditor’s role at the Catholic University of Cuenca during the year 2023. A quantitative descriptive and correlational approach with a cross-sectional design was used, employing a sample of 58 university students. Using the Chi-square test, a value of 69.248 was found with a significance level of 0.000, confirming a solid relationship between artificial intelligence and the accountant-auditor’s role in the institution. It is concluded that artificial intelligence allows the accountant-auditor to free himself from monotonous tasks, focusing on strategic aspects and decision-making, positively impacting profitability and organizational growth. Additionally, it improves transparency and confidence in financial information, resulting in greater accuracy and reliability in reporting.
