Trabajos de Titulación - Extensión La Troncal - Contabilidad y Auditoría

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  • Ítem
    Acceso Abierto
    Incidencia de los procesos administrativos, gestión financiera y cumplimiento fiscal de los asaderos de pollo del Cantón La Troncal
    (Universidad Católica de Cuenca., 2024-05-27) Tacuri Paguay, Eddy Marcelo; Avendaño Fajardo, Hugo Jaime; 0302786033
    This research focuses on administrative management analysis, financial control, and tax compliance in the chicken rotisserie sector of La Troncal canton. This sector has been chosen because, despite being small businesses, they have managed to sustain themselves over time and overcome various social, economic, and fiscal challenges. This achievement is remarkable, given that many of these businesses operate without technical knowledge or formal studies in business management, accounting, and financial resource manage-ment. Additionally, they often lack understanding of the reasons behind their tax obliga-tions and tax calculations. For these reasons, one of the objectives of this research is to propose an administrative improvement plan and staff management adapted to this sector. It also aims to promote awareness about the importance of tax payment and calculation methods to enhance the sustainability and performance of these businesses.
  • Ítem
    Acceso Abierto
    Control Interno al área de inventarios de “La Chavela” Picantería y Restaurant.
    (Universidad Católica de Cuenca., 2023) Tigre Morocho, Ana Lisbeth; González León, Leonardo Josue; Avendaño Fajardo, Hugo Jaime; 0302810171; 0302372883
    This research was developed because the business had a varied inventory of raw materials and tools, which caused several problems in the establishment, as it did not maintain adequate control maintenance, resulting in inventory losses. The research aims to examine the internal control and the factors that affect the inventory area of “La Chavela” Picantería and Restaurant to provide a manual of internal control policies and procedures that improve the business’s profitability. The study was carried out since the variety of inventory in the business led to problems, including losses, due to inadequate control. After collecting information through an employee survey, processing and analyzing the data, developing a policy and procedure manual for the inventory area was proposed. The manual will provide the necessary information for staff training, allowing for optimal performance of their tasks and the knowledge required for future employees. It will make it possible to obtain more efficient and reliable information from the establishment and apply the ABC classification of inventories. For this reason, this study recommends implementing the ABC classification method and the Kardex with the FIFO valuation method.
  • Ítem
    Acceso Abierto
    Análisis de la efectividad a los procedimientos administrativos en la Junta Administradora de agua potable y saneamiento regional La Puntilla 10 de Agosto. Para el periodo 2021.
    (Universidad Católica de Cuenca., 2022) Llihuicota Maldonado, Jackson Marcelo; Andrade Maldonado, Marco Aurelio; 0350126900
    The Administrative Board of Drinking Water and Regional Sanitation La Puntilla - Diez de Agosto develops administrative and financial processes, from which various problems related to the compliance level with its administrative activities come up. Not having procedural manuals or regulations internal makes these processes inadequate. Therefore, it is not possible to generate timely and reliable information, which leads us to measure the level of effectiveness of these administrative processes executed by the entity. The development of this evaluation will allow us to identify the level of compliance, risks, and critical areas in which should be intervened for the company's administrative procedures improvement. From this process, we could achieve more reliable and secure data on how the institution's resources are being managed so that accounting and management departments may use this information.
  • Ítem
    Acceso Abierto
    Evaluación del control interno de inventarios de la distribuidora Campoverde en el periodo de Junio 2020 a noviembre 2021.
    (Universidad Católica de Cuenca., 2022) Campoverde Heras, Laura Maira; Caguana Medina, Katerine Vanesa; Urgilés Vicuña, Johnny Hernan; 0921323747; 0604862714
    The research —titled Evaluation of the internal control of inventories at ‘Distribuidora Campoverde’ during the period June 2020 -November 2021— aims to evaluate the internal inventory control of ‘Distribuidora Campoverde’ since workers made inaccurate invoices due to the lack of inventory management knowledge. For gathering information, this study employed the quantitative-qualitative approach that includes techniques and instruments such as interviews, internal control questionnaires, flow charts, observation, etc. In conclusion, the lack of employee training affects inventory control since there are inequalities in accounting and physical balances. Therefore, it is recommended adequate training in inventory management, invoicing, and customer service. Additionally, this research proposes the ABC classification of inventories application for improving economic resources. The importance that products for the Distributor and the fundamental use of the maximum and minimum stock method are evidenced through an example — the determination of the maximum and minimum quantities that should be established in the inventory carried out for some of the products in the ABC classification—. Consequently, these classification and stock methods are recommended.
  • Ítem
    Solo Metadatos
    Evaluación de los procesos administrativos mediante el control interno en Marilyn´s restaurant del periodo 2021.
    (Universidad Católica de Cuenca., 2022) Acosta Urgilés, Bryan Steven; Chuñir Urgilés, Hernán Mauricio; Quinteros Cortázar, Marcos Patricio; 0106966781; 0106509383
    Marilyn's restaurant company has problems that affect administrative processes, such as hiring employees and staff training. Additionally, the management does not perform adequate control that causes troubles at the level of customer service. There are also planning problems, for instance, the lack of establishing objectives in the short, medium, and long term. On the other hand, there are external problems such as natural disasters where the company has no action plans, resulting in economic losses. Therefore, the main objective is to analyze the factors that affect the administrative area of Marilyn's restaurant to propose an action plan that contributes to the management processes improvement through an internal control evaluation. This research employed quantitative and qualitative methods to achieve the objectives, techniques such as the audit questionnaire for obtaining the company risk level, and interviews for employees and managers to gather data to analyze, describe, and acquire numerical results. Therefore, implementing an action plan will improve the tasks and operation of the company by having a reliable and efficient administration that favors the economic growth of the organization.