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 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.Ítem Acceso Abierto “Análisis del crédito prioritario en la banca ecuatoriana y su impacto económico periodos 2018 – 2022”(Universidad Católica de Cuenca., 2024) Erreyes Cobos , Jheymi Paulina; Yamba Espinoza , Doménica Paola; Ordoñez Parra, Yanice Licenia; 1950036440; 0107196586Priority credit in the Ecuadorian banking system is an instrument to facilitate and boost per capita consumption capacity. The research problem arises from the variation in consumer spending levels by users in the established periods. This study aims to determine whether priority credits in the Ecuadorian banking system impact individuals' purchasing power. The methodology is framed within a mixed approach; it is descriptive and non-experimental with a longitudinal dimension. Information was obtained through the financial statements from 2018-2022 published by the Superintendence of Banks and the Central Bank of Ecuador. The results obtained through SPSS confirmed that national proper employment has a direct relationship with consumer credit through the Pearson correlation model. Additionally, the ‘Expertones’ Model was applied through fuzzy logic, which permitted defining the forgotten effect by determining the strategy for financial institutions, which is to provide personalized service between advisor-client and users, influencing maintaining their loyalty through the hidden variable of attracting new clients, contributing to a reciprocal benefit between the parties, as it creates satisfactory interactions for the consumer, fostering long-term loyalty and commitment.Ítem Acceso Abierto Control interno y su incidencia en el desempeño laboral del talento humano en el sindicato de choferes profesionales del Azuay, periodo 2023(Universidad Católica de Cuenca., 2024) Paute Illescas, Carmen Camila; Espinoza Pillaga, Héctor Alejandro; 0106024524Human resources management is a fundamental pillar in all organizations, directly influencing the work environment, financial productivity, and business competitiveness. In the context of the Azuay Professional Drivers Union (SICHPA, by its Spanish acronym), implementing effective internal control becomes crucial in improving work performance and ensuring compliance with organizational objectives. This degree work analyzes internal control and its regulations, using the COSO I Model (Committee of Sponsoring Organizations of the Treadway Commission) as a reference framework. The objective is to develop a quality management manual that promotes efficacy, efficiency, and effectiveness in SICHPA’s operations, thus strengthening safety and trust in the work environment. According to the COSO I Model, internal control is based on five main components: the control environment, risk assessment, control activities, information and communication, and supervision and monitoring. These components were analyzed in detail to identify areas for improvement and establish clear guidelines for effective human talent management at SICHPA. The internal control approach and its alignment with the COSO I Model will enable SICHPA to implement more robust and results-oriented management practices. It is expected that this approach will contribute to improving the quality of work, strengthening human resources management, and promoting a safer and more efficient work environment in the Azuay Drivers Union.Ítem Acceso Abierto Análisis de la reforma de gastos personales del régimen general y su impacto en la recaudación período 2021-2022(Universidad Católica de Cuenca., 2024) Flores Montero, Daysi Magaly; Flores Flores, María Eliza; 0303018899; María ElizaThis study analyzes reforms in deducting personal expenses and their impact on the tax collection on personal income from 2021 to 2022 in Ecuador. Reforms in fiscal policies play a crucial role in nations' financial stability and sustainable development. Personal expense policies are essential to tax systems as they directly affect citizens' economy and tax equity. The study employs a descriptive and cross-sectional methodology, analyzing changes in deductible amounts, accumulated limits, and the issuance of sales receipts in the two years considered. The Personal Income Tax collection chart shows a significant 33% increase in March 2022 compared to 2021. The comparison of the deductibility of personal expenses between both years reveals adjustments in pre-tax profits and changes in deduction limits, with specific considerations for exceptional health expenses. In conclusion, the reforms impact collection and taxpayer behavior, aiming for more significant equity and efficiency. Continuous monitoring and tax education are recommended. Future work can explore long-term impacts, equity, and international experiences to enhance the tax system.Ítem Acceso Abierto Impacto de los impuestos en el precio de los vehículos comercializados en el Ecuador durante el período 2019-2022(Universidad Católica de Cuenca., 2023) Quizhpe Suquilanda, Andrea Estefanía; Flores Flores, Maria Eliza; 0150445716The present article deals with the Impact of Taxes on the prices of vehicles marketed in Ecuador and the development and variation of taxation in the sector. It analyzes the value of taxes and the consequences they cause on demand, focusing on the automotive industry. In other words, increasing taxes as an economic measure will reduce or affect sales levels, especially for certain consumer goods. Therefore, the study's main objective is to analyze the impact of taxes on the prices of vehicles marketed in Ecuador during 2019-2022. The methodology employed is exploratory research with an objective and non-experimental criterion, primarily descriptive, using secondary sources of information and consulting the databases of entities responsible for tax collection, such as the Internal Revenue Service (SRI by its Spanish acronym), Internal Tax Regime Law (LRTI by its Spanish acronym), Association of Automotive Companies of Ecuador (AEADE by its acronym in Spanish), Ministry of Economy and Finance, and the Organic Code of Territorial Organization (COOTAD by its acronym in Spanish). The result indicates that the final cost of vehicles in Ecuador is the highest, leading to a loss of competitiveness since prices are higher compared to other countries, discouraging consumption.Ítem Acceso Abierto Impacto de las políticas públicas en el desarrollo de las Mipymes en Cuenca entre el periodo 2020-2022(Universidad Católica de Cuenca., 2023) Montesdeoca Fernández, Andrea Estefanía; Tigre Tapia, Diego Rosendo; Cuadrado Sánchez, Gina Patricia; 0105385553; 0105704019This study aims to analyze the impact of public policies on the development of Micro, Small, and Medium Enterprises (MSMEs) in Cuenca between 2020-2022. The methodology used is mixed and is based on interviews with experts in the field, including academics, government officials, businesspeople, and leaders of business organizations, as well as the administration of surveys. These experts were carefully selected to represent various perspectives and expertise regarding the impact of public policies. The methodological process involves establishing clear research objectives, selecting experts with extensive experience in the field of MSMEs, designing an interview guide covering key topics, validating the instrument, conducting individual or group interviews with the chosen experts, and analyzing the data collected to identify recurring patterns and themes. The study concludes that between 2020 and 2022, public policies were implemented in Cuenca to strengthen MSMEs, such as the Organic Law of Entrepreneurship and Innovation and the National Fund for Entrepreneurship and Innovation. In addition, these policies promoted innovation and entrepreneurship by providing fiscal and financial incentives and training and technical assistance programs. For this reason, they significantly impacted sectors like manufacturing, commerce, and services. However, based on the population's perspectives, their acceptance and influence is partial.
