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., 2025) Serrano Mogrovejo, Christopher Joffre; Barrera Miranda , Christian Isaac; Flores Flores , María Eliza; 0106804610; 0106027006Ítem Acceso Abierto “El papel de la contabilidad gerencial en la toma de decisiones estratégicas: Un estudio en las empresas de venta de materiales para la construcción en Azuay, Ecuador.”(Universidad Católica de Cuenca., 2025) Beltrán Méndez , Jean Carlos; Portalanza Mosquera, Maitee Abigail; Zamora Zamora, Edgar Geovanny; 0706165982; 0750875916This research analyzes the contribution of management accounting to strategic decision-making in construction material trading companies in Azuay, Ecuador. The research determines how accounting tools influence profitability, cost management, and resource optimization in the sector. This study adopted a mixed methodology with qualitative and quantitative approaches through questionnaires directed at managers and accountants, as well as financial and econometric analyses. It was found that businesses that adopt advanced accounting tools in their systems improve their profitability and strategic results. Furthermore, it was discovered that net profit determines Return On Assets (ROA) and Return On Equity (ROE), followed by liability management and revenue. Among other results, companies with high liquidity and better financial control have a greater competitive advantage because they improve their cost structure and strengthen their investment capacity. Having said this, it was concluded that management accounting is an important instrument in the sustainability and growth of companies and, consequently, of the sector. Despite, the opportunities for improvement in the adoption of modern accounting strategies and in the application of technology to improve decision-making. It is recommended to carry out future research on macroeconomic factors, the digitalization of accounting, as well as the effects of fiscal regulation on the profitability of the sector.Ítem Acceso Abierto “Impacto de la planificación estratégica en la rentabilidad de las pequeñas empresas del sector farmacéutico en Cuenca, Ecuador, durante el periodo 2022-2023.”(Universidad Católica de Cuenca., 2025) Sinche Sinchi , Sabrina Abigail; Jaramillo Calle , Carmen Yolanda; 0150277051This article aims to determine the impact of strategic planning on the profitability of small businesses in the pharmaceutical industry in Cuenca during 2022-2023. The methodology used was descriptive with a quantitative approach. The study population consisted of 45 companies registered with the Superintendency of Companies, of which 28 are micro-enterprises, eight are medium-sized enterprises, and nine are small enterprises, the latter being the central focus of our case study. Data was collected through a structured survey with 10 items, using a 5-point Likert scale questionnaire. The data was analyzed using mathematical and statistical methods, using SPSS and Microsoft Excel to measure the impact of strategic planning on profitability and compare it with the financial indicators ROA (Return on Assets) and ROE (Return on Equity). It is concluded that strategic planning is key to financial stability, but it must be complemented with concrete actions such as better resource management and growth strategies.Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2025) Morocho Quizhpi, Johanna Maricela; Zhumi Suquilema, Araceli Paulina; Ordóñez Parra , Yanice Licenia; 0106446859; 0102494602Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2025) Barreto Vidal , Camila Fernanda; Cuadrado Sánchez , Gina Patricia; 0105902746Ítem Acceso Abierto “Análisis de la Incidencia de los Indicadores de Gestión en la Rentabilidad de las Industrias del Sector Cementero del Ecuador: Un Estudio Empírico.”(Universidad Católica de Cuenca., 2025) Siguencia Ortiz , Evelyn Sabrina; Cantos Ochoa , Marcos Eduardo; 0107942963In Ecuador, the cement industry is led by Holcim Ecuador, “Unión Cementera Nacional,” and “Unión Andina de Cementos.” It is characterized by its high market concentration and strategic importance to the national economy. However, the industry faces critical challenges, such as dependence on a few players and the impact of global crises—especially the COVID-19 pandemic—which significantly affected production, consumption, and financial strategies. This research aims to analyze the impact of management indicators on the profitability of Ecuador's largest cement companies from 2019 to 2021. Using a quantitative and descriptive approach, Principal Component Analysis (PCA) was applied to identify the factors of management, solvency, and liquidity. The results show that the indicators with the greatest impact on profitability during the three periods were asset leverage, equity leverage, the impact of administrative and selling expenses, fixed asset leverage, and financial leverage. In 2019, financial stability was maintained through an efficient operating structure. However, in 2020, companies prioritized short-term solvency, which increased financial pressure. By 2021, a partial recovery is evident thanks to asset optimization strategies and operational efficiency, although it has not reached pre-pandemic levels. The findings highlight the importance of implementing sustainable and resilient actions to support the competitiveness of the cement industry, preparing it for future crises.Ítem Acceso Abierto “Análisis de la gestión financiera para organizaciones del sector textil de Economía Popular y Solidaria de Cuenca-Ecuador. Acciones para la sostenibilidad”(Universidad Católica de Cuenca., 2025) Cruz Ayala, Ámbar Eugenia; Mendieta Andrade , Patricio Esteban; 0944296979This non-experimental, correlational research has a descriptive, qualitative, quantitative, and applied scope. Its objective was to analyze the financial management of organizations belonging to the Popular and Solidarity Economy in Cuenca, Ecuador, specifically in the textile industry, aiming to identify improvement areas promoting financial and operational sustainability. Data were collected through the administration of surveys to representatives and officials of 34 textile organizations registered with the Superintendency of Popular and Solidarity Economy, as well as a review of their financial statements. The study results showed a moderate positive correlation (rho=0.631) between financial management and the economic performance of these organizations. The specific hypotheses showed that the capacity for income generation and the implementation of economic models significantly impact financial management. Financial performance indicators showed significant variations during the study period, with a downward trend in 2020 due to the adverse economic context generated by the pandemic. The research determines that effective financial management, supported by solid financial training and the implementation of economic models, is a key factor in the sustainability of Popular and Solidarity Economy textile organizations.Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2025) Macias Maizincho , Stephany Juliana; Espinoza Pillaga , Héctor Alejandro; 0107925992Ítem Acceso Abierto “Análisis de la recaudación del impuesto a los consumos especiales y sus cambios tarifarios en Ecuador período 2019-2023”(Universidad Católica de Cuenca., 2025) Lazo Sinchi, Jessica Tatiana; Méndez Quizhpi, Digna Cristina; Flores Flores , María Eliza; 0107548547; 0105868962In Ecuador, the Special Consumption Tax (SCT) is a levy imposed on certain products considered harmful or luxury items. This tax aims to regulate the consumption of these products and generate tax revenue. However, during 2019-2023, significant changes have been made to the tax rates, raising doubts about the impact of these changes on tax collection. The research problem stems from the varying changes in the collection of the Special Consumption Tax. This leads us to ask whether the changes in rates have had a real impact on the collection of this tax and to determine if it remains a significant source of revenue for the country. This study aims to analyze the collection of the Special Consumption Tax in Ecuador during the period 2019-2023 to identify trends and evaluate the effect of rate changes on consumer behavior and tax collection. The research methodology was quantitative and descriptive, based on collecting and analyzing historical data. The results showed that the revenues from the Special Consumption Tax are sensitive to external events, as evidenced during the COVID-19 pandemic. Still, despite this and the rate changes during the analyzed period, the demand for alcoholic beverages has allowed the tax collection to be maintained.Ítem Acceso Abierto Factores financieros que inciden el crecimiento de las pymes de servicios de la ciudad de Cuenca 2020-2023(Universidad Católica de Cuenca., 2025) Villacis Jiménez, Anthony Israel; Cantos Ochoa , Marcos Eduardo; 0704821172; Marcos EduardoIt is essential for the successful performance of small and medium-sized enterprises (SMEs) that the barriers they face in society be eliminated. Some of these obstacles include limited access to financing, high financing costs, and inadequate internal and external financial management. Additionally, without access to information, technology and appropriate public policies, they are unable to compete in the business sector. Based on the above, this study aims to determine the financial factors that affected the growth of SMEs in the service sector in the city of Cuenca during the period 2020-2023. For this purpose, a quantitative methodology with a descriptive and correlational design was used. The findings reveal a clear relationship between interest coverage and growth, suggesting that larger companies that manage their financial affairs in an organized manner tend to perform better. The results provide a basis for SMEs to formulate financial strategies that foster their growth in the service industry.Ítem Acceso Abierto “Incidencia del Control Interno en la gestión financiera de las empresas del sector comercial de la ciudad de Cuenca, periodo 2019-2023”(Universidad Católica de Cuenca., 2025) Morocho Arias, Michelle Estefania; Cedillo Chalco, Joseline Lisseth; Cantos Ochoa, Marcos Eduardo; 0106130966; 0150471191The internal control system has become a key aspect for any organization that intends to be competitive and needs to remain in the market, since it allows companies to maintain responsible management of resources, minimizing errors, fraud, and financial losses. A strong internal control system ensures that financial transactions are accurately recorded, facilitating precise and reliable reporting. In addition, it ensures compliance with legal and tax regulations, avoiding sanctions and litigation. This article aims to determine the incidence of internal control in the financial management of companies in the commercial sector of Cuenca, from 2019 to 2023. The research problem is that the lack of efficient internal control can affect the financial management of companies, leading to economic losses and reducing transparency in financial information. The methodology applied is descriptive, with a mixed correlational and transversal approach, using questionnaires administered to commercial companies in Cuenca to collect information on their internal control practices and their impact on financial performance. The results showed that internal control affects the financial management of commercial companies in Cuenca between 2019 and 2023. Companies with solid controls had better results, while those with weak controls showed deficiencies. Thirty-three point three percent (33.3%) of companies with good internal control achieved good financial results.Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2025) Barbecho Puma, Rosa Idalia; Cantos Ochoa, Marcos Eduardo; 0150098663Ítem Acceso Abierto “Planificación tributaria de la empresa DH Smart Security Dhsmart Cía. Ltda. para el año 2024.”(Universidad Católica de Cuenca., 2025) Agurto Flores, Jennifer Mishell; 0106620727Tax planning as a fundamental tool for efficiently managing tax obligations in companies. A mixed approach and a non-experimental, descriptive, and explanatory research design was conducted in the case of DH Smart Security DHSMART CIA. LTDA. Weaknesses were identified, such as the lack of a tax calendar and deficiencies in staff training regarding tax benefits. The study proposes strategies such as implementing internal controls, creating a tax calendar, monitoring non-deductible expenses, and integrating tax payments into cash flow. These actions aim to optimize resources, reduce risks, and comply with current regulations. The designed tax planning model seeks to improve tax efficiency, ensure tax equity, and promote sustainable and competitive business management.Ítem Acceso Abierto Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2025) Uzhca Lata, Milton Xavier; Quizhpi Criollo, Fabian Ismael; Andrade Amoroso, Rolando Patricio; 0105775274; 0107538357“Proyecto de Titulación embargado para publicación. Estará disponible a la fecha de publicación o de cierre de embargo.”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; 0706569288
