Contabilidad y Auditoría

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Análisis de la implementación de un sistema de costos estándar en la industria manufacturera de muebles metálicos. Caso práctico: Muebles Metálicos Matute
(2015) García Matute, Betzy Esther; Pesántez Pesántez, Nelly Johanna; Agila Tandazo, Johann Neimy
The present study proposesthe design and implementationof a standard costs system forcompanies engaged toelaboratehandmademetal furnitureinCuenca,for that reasonitwas taken as areference toMueblesMetálicosMatutefor havingsimilar characteristicstocompanies belonging to thesector.The main motivationfor the development ofthis issue, given the lack ofreliable sourcesofinformationis to providea useful instrumentin decision-making, as itdoes produce or nota particular product;alsoit will allowhelp to determinein a moreaccuratethe profit generated from the sale ofeach itemmanufactured.To performthe realizationof this thesis, we proceeded tocollect information fromthecompany under studyduring themonth of November of 2014 basedon observation,interviewsand field research, to apply thestandard cost systemin the businessand whose resultswere interpretedto thesector.It is noteworthy thatan essential part ofthis research workis the analysis ofbottlenecksthat showhow necessary itis to treat them and resolve them, in addition to revealingthat is necessaryto possessa cost system.
Análisis del impacto que tiene la implementación de la normativa para el nuevo esquema de emisión de comprobantes de venta, retención y documentos complementarios mediante mensajes de datos, emitida por el SRI en marzo de 2012. Caso práctico COAC Jardín Azuayo
(2015) Ramón López, Walter Hernán; Hernández Campoverde, Xavier Eduardo; Agila Tandazo, Johann Neimy
The new scheme for issuing electronic vouchers is a system whereby the use of paper to the emission of invoices, retentions and complementary documents is replaced using data messages, thus achieving the issuance and approval of these documents can be made online via internet. Electronic vouchers as physicists must comply with legal and regulatory requirements for issuance and authorization, in that aspect the present work gathers the research on this very important issue within the accounting and tax, within which discusses key aspects to consider for the correct application of this new system, for which was taken as reference the case of implementation carried out at COAC Jardin Azuayo. Accordingly, it will be announced what accounting, operational and financial impact caused by the implementation of the resolution issued by the SRI for this purpose. This was done by comparing the results obtained by the institution studied before and after starting to work with this scheme.As a result several benefits were observed, among which increased agility in accounting procedures, optimized procedures billing, redirect personnel to more productive activities and the improvement of the institutional image product of the highest quality of service, in addition to generate economic benefits saving product that represents the stop incurring the costs associated with the physical issuance of vouchers.
Análisis y determinación de los costos de la explotación, procesamiento, acabado y comercialización de ladrillo y teja de los diferentes talleres de la parroquia rural de Sinincay, cantón Cuenca año 2014
(2015) Sanmartín Pangol, Fabiola Alexandra; Tuba Sucuzhañay, Mayra Alejandra; Agila Tandazo, Johann Neimy
This research work was carried out in the workshops producers of brick and tile of Sinincay, due to that there are three modes of production: Craft where there is a traditional production, Semi-Industrial a combination of machine and man, and industrial almost disappears where the labor force. However none of them was able to observe that there is an adequate control of their costs, which is why proceeded to undertake this research. Collecting information through the method of personal interview, directly with the producers to learn about each process in both brick and tile in their different forms of manufacturing, we found differences in costs between the various ways described above, mainly due to the implementation of technology in the process, this being a disadvantage for the craft workshops by lack of knowledge and education. We can conclude by saying that the production of brick and tile in the area started in an empirical manner with the use of physical force and the passing of the years it began to give some evolution with the use of technology; combining the labor with the deployment of machines for certain activities and a few years ago appears for the first time in Sinincay industrialization of these products. Why it was necessary to know the costs of each of the forms of production where varies the manpower, technology and economic resources.
Análisis y determinación de los precios de comercialización de la industria ladrillera de tipo mecanizada del cantón Cuenca. Caso práctico Ladeksa año 2014
(2015) Pacheco Solano, Boris Rubén; Agila Tandazo, Johann Neimy
The mechanized industry brickmaker of Cantón Cuenca did not possess an adequate method of fixing price based on a real costs, enabling it to obtain comparative and competitive prices on the market. . In order to satisfy this need the investigation proceeded to analyze through a market research the determination form the Price of products to the companies of industry brickmaker mechanized type of Canton, in addition, its production levels and cost structure, this allowed get to determine the selling price of the products to the Company LADEKSA starting from a actual cost of production with the proper allocation of items in each phase of the production process. The development of that study was obtained from through the application of polls that resulted the existence of six mechanized industries canton level, which does not use an entirety costing method of integrity. On the other hand, the 67% fixed its prices adding a profit margin more than 40% of its cost, the remaining 33% adopts the market price. This reference framework based in sector results allowed adoption in the praxis of the thesis, the method of pricing margins, considering a percentage of 40% contribution on the unit cost of the thirteen products manufactured by higher demand in LADEKSA.
Construcción del flujo de caja y su impacto en el riesgo financiero que tiene en la Cooperativa de Ahorro y Crédito Jardín Azuayo en la ciudad de Cuenca
(2015) Márquez Quizhpi, Carmen Mariela; Pintado Dután, Mayra Alejandra; Agila Tandazo, Johann Neimy
The present work of investigation on the construction of the Cash flow, has as intention provide to the Cooperative a tool of planning and control that allows to the Executives the capture of opportune decisions for a major efficiency in his management. The methodology that has been in use in this work will facilitate the fulfillment of Institutional aims, administering and managing efficiently the financial resources, assuring that way that the Cooperative should rely on liquid available funds that it should allow him to continue developing his activities inside the financial market. For the construction of this tool it was considered to be an estimation of income and exits of cash for the year 2015, which they will serve to measure the future behavior of the liquidity for being associated with the availability of money. In addition one took the historical financial statements as a base and budgeted, the operative annual plan, strategic plan, and you consult in internal programs of the Cooperative, which are supported in the final results of the investigation. This work of investigation will serve as document of consultation to know the process that is carried out to construct a cash flow inside a financial institution who is tied to the Cooperative sector.
Determinación de los costos de construcción e implementación del sistema de contabilidad de costos por procesos de la nueva planta quesera de Lácteos San Antonio C. A. para el año 2015
(2015) Córdova Valverde, Vanessa Silvana; Valverde Peralta, Doris Gabriela; Agila Tandazo, Johann Neimy
The subject of this thesis is the "Determining the cost of construction and implementation of cost accounting system by processes of the new cheese plant in San Antonio CA Dairy 2015." Companies need information that favors decisions by administrative thereof, for industrial companies knowing about their production systems is important, therefore the determination and implementation of an adequate system of costs facilitate this process. This research paper with a brief description of the historical background of milk, dairies evolution begins. General aspects of Dairy San Antonio CA will also be discussed, these data allowed to possess a broader knowledge on the subject. Besides technical engineering study of the new plant was performed, the production process was investigated, the environmental impact is analyzed, and a financial study was prepared by indicators such as NPV (Net Present Value) and IRR (Internal Rate of Return) The outcome of these was positive and determined to implement the new cheese plant is viable to take you out. An accounting system projected production costs of the new cheese plant Dairy San Antonio CA with proper control of raw material, labor and overhead costs for production, coming to determine the cost of these inputs was also developed each stage of the production process.
Determinación del costo por estudiante bajo el enfoque del costeo ABC en la “Unidad Educativa Agronómico Salesiano”, para autorizar el cobro de matrículas y pensiones en cumplimiento al acuerdo 0387-13 emitido por el Ministerio de Educación
(2015) Gutiérrez Zúñiga, Valeria Alexandra; Yanza Cárdenas, Nancy Karina; Agila Tandazo, Johann Neimy
This thesis consists of the implementation of ABC Cost System in the Educational Unit "Agricultural Salesian" in order to obtain the actual cost of education service per student to determine if the value for tuition and pension determined by the Education Ministry is correct based on budget issued by the educational institution. The first part of this study was to determine the Education Legal Framework in all educational institutions in the country and the 0387-13 Agreement issued on 23 October 2013. The current situation is analyzed, history, internal regulations (CONESA), philosophy, organizational structure and SWOT analysis of the Educational Unit, to finally implement ABC costing model, identifying cost centers both of Educational Management and Administrative Management within which various activities are developed with their respective costs obtained through surveys, interviews, observation, inquiry and physical verification to distribute them to activities based on inductors. The cost of activities to products based on selected Cost-Drivers are distributed, and we obtained the Indirect Cost of Manufacture that incorporated the other elements of cost that is the direct labor, with this we have the full cost of education that divided for the number of students passing the unit we obtained the cost of service per student.
Determinación y análisis del costo operativo e impacto financiero en el Homsi Hospital Monte Sinai S. A. al mantener convenio público de salud con el Instituto Ecuatoriano de Seguridad Social (IESS) durante el año 2013
(2015) Jarama Pugo, Nelly Alexandra; Fajardo Galarza, Jorge Fernando; Agila Tandazo, Johann Neimy
Nowadays, in order to comply with every citizen’s right to health that sustains the good way to live, within the national territory, which is guaranteed in the Constitution of the Republic of Ecuador of 2008, we have felt the need to write up contracts between state organizations and private health institutions, with the objective of offering timely medical attention of the best quality to all who need this service. This is the reason for this research where we determine costs, and the application of financial ratios after that, so that we can determine operational costs and analyze the financial impact on HOMSI Hospital Monte Sinai S.A. since it maintained a public health agreement with the Instituto Ecuatoriano de Seguridad Social (IESS) during 2013, and with it determine if it is feasible to maintain this agreement, in which it principally comes into evidence the inefficiency with which economic return is recuperated for performed health services, since the average payment period is greater than the one established in the contract, however it is desirable in the long term provides a better return for this institution.
Evaluación de la planificación presupuestaria y su incidencia en el Gobierno Autónomo Descentralizado de la parroquia Solano, en el período 2013
(2015) Díaz Méndez, Manuel Alejandro; Agila Tandazo, Johann Neimy
The next thesis is mainly focus in the evaluation of budget planning and in the impact that the decentralized autonomous government Parochial Solano has in reference to the year 2013, with this investigation, improvement is sought in the level of efficiency and effectiveness in the management of public resources to fully accomplish all the budget targets, as the G.A.D. Parochial Solano´s members don´t have sufficient technical expertise in governmental and budgetary topics. Work in development was used by diverse means to carry out the corresponding evaluation in order to obtain different results; such as: interviews, observation, budget ID, budget execution, and budget documentation and management indicators. The used methodology for this evaluation was based on stages of the budget cycle and greatly facilitated obtaining multiple results and with these results it was prove that the G.A.D. has certain deficiencies in the administrative running and its budget structure, also estimated inconsistencies, limited documentation of projects implemented, reforms based on personal judgment, as an answer to these drawbacks, it is propose recommendations as follows: prioritize primary works, plan programs and projects based on a schedule of activities, and apply the tools of evaluation as indicator of management, among others.
Evaluación del impacto de los impuestos que rigen la actividad de transporte pesado por carretera en la ciudad de Cuenca, análisis 2014. Caso práctico Ormutrans S. A.
(2015) Ordóñez Muñoz, María José; Puma Pasato, Rosa Elizabeth; Agila Tandazo, Johann Neimy
Land transportation of heavy loads is of main importance for the national economy due to the relation with movement of products in all the industries, based on the exchange of products within the city or out of the it for consumption and supply of all inhabitants, allowing fast and proper transportation. Regarding this importance the current research seeks to know and evaluate the group of taxes, rates and contributions for the correct performance of the different units of transportation, which are vital for the performance of public, municipal and control institutions. This research analyzes laws, regulations, municipal ordinances and resolutions subjected to the Activity of Heavy Transportation, in order to inform all the interested parties. It also includes a guide with information such as: requirements, exemptions, reductions, terms for heavy transportation which was prepared with all the tax information in a clear, precise and detailed way.
Impacto del régimen impositivo simplificado en las microempresas de la ciudad de Cuenca y análisis de los resultados obtenidos en las recaudaciones de los años 2012 y 2013
(2015) Montesdeoca Campoverde, María Isabel; Espinoza Cabrera, Johanna Margarita; Agila Tandazo, Johann Neimy
This thesis is mainly performed by the lack of impact that has had the Simplified Taxation Regime in Micro City of Cuenca, so that it becomes the main objective of this study also will allow taxpayers registered under this regime aware of the benefits they receive and sanctions, because this scheme was created to facilitate and simplify taxes and lower levels of informality and promote fair competition, plus an analysis of the Micro was performed and a Simplified tax System analysis and an analysis of the results obtained in this tax revenues in 2012 and 2013. For this research study field research that involved the application of a survey of a sample of 377 taxpayers Microempresarios, it was determined by applying a statistical formula commonly used in research studies performed, whose population was constituted by the database of 19,730 taxpayers Internal Revenue Service, the same that was key to meeting the objectives of this study.
Propuesta de un sistema de control estratégico basado en la metodología del Balanced Scorecard, aplicado a la Empresa Minera "Golden Mining" en el cantón Ponce Enríquez
(2015) Gaona Córdova, Janneth Patricia; Rojas Peralta, Ximena Beatriz; Agila Tandazo, Johann Neimy
The main problem that the Mining Company "Golden Mining" has is a poor strategic management, which is why the present work has an objective to propose a strategic control system based on management methodology "Balanced Scorecard (BSC)", enabling it appropriate management in an efficient and effective handling of resources to help their managers in making correct decisions and help guiding them to the fulfillment of goals and objectives. For the achievement, it was proceeded to conduct an analysis of the environment utilizing analysis models such as "PEST" and the model of "Porter's five forces", concluding with a "FODA" analysis, in addition it was also proceeded to conduct a restructuring of the vision and mission. Then it was conducted with managers to raise the strategic objectives that aim at the growth and productivity of the company, its' FCE, construction of indicators and initiatives. From the completion of this work, it was observed that the failure of the company lies mainly in inadequate planning and lack of a management tool to help on visualizing its' goals and measuring out its' compliance through indicators which is the main purpose of "BSC."

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