Trabajos de Titulación - Contabilidad y Auditoría
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- ÍtemAcceso 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) César Alejandro , Almeida Astudillo; 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.
- ÍtemAcceso 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.
- ÍtemAcceso 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.
- ÍtemAcceso 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.
- ÍtemAcceso 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; 0150491793
