Browsing by Author "Aguirre Maxi, Juan Carlos"

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Análisis de determinación de costos hospitalarios Hospi Fe Dr. Cristian Jetón
(Universidad de Cuenca, 2023-03-29) Mosquera Andrade, Johanna Cecibel; Aguirre Maxi, Juan Carlos
The implementation of a costing system for a company is an essential tool for decision making, within companies in the service sector it has not been considered as a necessity to implement a costing system and the advantages of such a system are ignored. Hospi Fe during its years in the market never analyzed this possibility, the price of the services they offer was established according to the experience of the director of the medical center, without considering the costs that really influence the entire service. When establishing the cost system, the real needs presented by said establishment were taken into account, so it was concluded that the clinic is inclined to a standard cost by production orders, since for each service provided a cost sheet is made where all the disbursements made throughout the process are accumulated and the costs incurred are controlled correcting those variations that may arise. At the conclusion of this project, it was possible to obtain the real costs of the surgeries, as well as their net profit, allowing Hospi Fe to obtain all the advantages that come with having an internal control of costs, expenses and profits.
Análisis de la cultura tributaria de las familias residentes en la zona urbana de la ciudad de Cuenca para el año 2015
(2015) Morocho Rios, Diana Elizabeth; Pinos Sarmiento, Erika Anaís; Aguirre Maxi, Juan Carlos
ABSTRACT The following research aims to “Analyze the tax culture of the families living in the urban area of the city of Cuenca for the year 2015”, whereas tax noncompliance by taxpayers is one of the most negative aspects affecting tax collection, since it produces insufficient resources required to meet the collective needs, thus causing a negative effect on society. A survey was used to collect information and it was addressed to the household heads. Once the data was collected, we proceeded to obtain the results and the corresponding analysis. A low level of tax culture was reflected, which is due to the lack of information on the tax aspect, tax evasion, high level of misinformation in relation to the tax rules. Therefore, there is a need for a joint effort of the authorities as well as the citizens in general, to achieve a good level of tax culture and thus reduce tax gaps and help in the development of the country.
Análisis de la implementación de la Norma Internacional de Contabilidad del Sector Público 17, propiedades, planta y equipo en la Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca, EMOV EP
(Universidad de Cuenca, 2022-11-25) Pulgarín Reyes, Paola Alexandra; Suscal Cajamarca, Evelyn Dayanna; Aguirre Maxi, Juan Carlos
The International Public Sector Accounting Standards (IPSAS) are a set of regulations that help in the economic event´s record, such as the elaboration of structured financial statements with information that meets with the qualitative characteristics of financial information. In particular, with comparability, since it will facilitate the analysis and comparison with any public entity worldwide financial statements. In Ecuador, the Ministry of Finance stablished the mandatory application of IPSAS public entities, since 2020. The current project had a main object the impact analysis of the IPSAS implementation of EMOV EP company, for which qualitative methodologies are used such as interviews and the knowledge of standard, and quantitative methodology that relates to the information provided by the public company, this analysis helped encounter differences between different types of regulations in which adjustments were made in the financial statements when the IPSAS 17 were applied
Análisis de la rotación de inventarios versus la rotación de cartera y su impacto en el flujo de efectivo, aplicado a la Compañía Industrias Guapán S. A., período 2011-2012
(2013) Peralta Quito, Priscila Elizabeth; Pérez Cuji, Ximena Maribel; Aguirre Maxi, Juan Carlos
ABSTRACT This study focuses on the analysis of inventory’s rotation versus portfolio’s rotation and its impact on cash flow, applied to the Company IndustriasGuapán S.A., during the period of 2011-2012, with the purpose of contributing to an adequate decision-making of financial matters in the company. The first part details the company’s corporate environment, which englobes the following: historical overview, mission and vision, organizational structure and policies among others, as well as an overview of the theoretical foundation that will serve as the basis for a general understanding of the main concepts of the analysis, that will be necessary for the practical application of the financial analysis and that is mainly focused on inventory and portfolio management and its impact on cash flow; likewise this analysis is complemented by the study of cash conversion cycle and working capital. Finally we present the respective conclusions that comprise the substantial points of the analysis, and the recommendations that could be taken into account by the company’s decision-making process.
Análisis de los efectos contables y tributarios de aplicación de modelos de costo y revaluación en propiedad, planta y equipo en las Empresas que utilizan NIIF completas en el sector comercial en Cuenca-Ecuador
(2017) Bustamante Vélez, Katherine Liliana; Carchipulla Pesántez, Sandra Verónica; Aguirre Maxi, Juan Carlos
This research is based on determining the accounting and tax effects according to the application of the cost and revaluation models in the items of property, plant and equipment of the companies in the commercial sector of the city of Cuenca, taking as a practical example of application the company “Salvador Pacheco Mora S.A.” As representative sample was considered to 34 companies, of which one of them did not go through the process of transition, resulting so a total of 33 companies that will serve for the respective analysis. The data were obtained from the portal of documents of the Superintendence of companies, which have enabled the corresponding analysis of the companies applying international standards of financial information (IFRS) complete as they are; Financial statements, reports of audit, and explanatory notes. The research proposes a comparative study of the Ecuadorian accounting standards and international financial reporting standards, as well as the effects of this adoption, generating results, conclusions and recommendations for the commercial sector of the city of Cuenca.
Análisis de los efectos contables y tributarios de la aplicación de modelos de costos y revaluación de las NIIF en activos intangibles en el sector de servicios en la ciudad de Cuenca
(2017) Calderon Fernandez, Elsa Beatriz; Quizhpilema Simbaña, Nancy Paola; Aguirre Maxi, Juan Carlos
The main purpose of this research work was to find out if there was an adequate application of IAS 38, as well as to know the impact it had on the service sector companies in the city of Cuenca. A mixed approach (quantitative – qualitative method) was applied, starting with an interview at the company selected as a case study. It served as a guide to conduct surveys in the sector, which enabled the achievement of the desired results. The information was obtained from the financial statements delivered to the Superintendence of Companies for a cross-sectional analysis, using tools such as Excel and SPSS. After the implementation of the project, it can be said that the majority of the companies studied did not own intangible assets due to the turn of their activities; therefore, none of the subsequent recognition models were applied. However, those that owned the assets were only based on the subsequent recognition based on cost model, so a hypothetical case was prepared in order to know how the management of the intangible assets based on the evaluation model would be. The results showed that the impact and the tax effect were not relevant.
Análisis de los efectos contables y tributarios de la aplicación del modelo de costo y revaluación en activos intangibles en la Corporación Jarrín Herrera Cía. Ltda. Sector comercial
(2017) Chimbo Largo, Andrea Gabriela; Sarmiento Salinas, Norma Elizabeth; Aguirre Maxi, Juan Carlos
In carrying out the research, it has been observed that few studies have been carried out regarding the accounting treatment of intangible assets in the commercial sector, and the application of the models for their subsequent valuation. The present investigation is based on determining the accounting and tax effects with the application of cost and revaluation models on intangible assets in the commercial sector, case study Corporación Jarrín Herrera Cía. Ltda. The study was carried out in a sample of companies classified by the Superintendence of Companies as large companies that apply complete International Financial Reporting Standards (IFRS), in addition to an analysis of their financial statements. In the present study it was possible to observe that intangibles are not very representative with respect to total assets, since in 2011 at the time of adoption of IFRS, 23 of the 27 companies studied that have any value in the intangible assets account in the period 2008-2015, have a minimum percentage of total assets, where companies with more than 1% to 8% are Autohyun SA, Mirasol SA, Las Fragrancias Cía. Ltda., Commercial Importer el Hierro Cía. Ltda. And Corporación Jarrín Herrera Cía. Ltda. Also in defining the post-valuation model, all companies apply the cost model, so that the accounting and tax effects are not very representative for the sector studied. For the conceptualization of the terms that will be used in the study, we will rely on International Accounting Standards 38 (IAS 38) and on data provided by institutions such as Superintendence of Companies, Internal Revenue Service, mainly.
Análisis de los modelos de costo y revaluación de las NIIF en propiedad, planta y equipo de las Empresas de servicios en la ciudad de Cuenca y su efecto tributario financiero
(2017) Peñaloza Guaillas, María del Carmen; Aguirre Maxi, Juan Carlos
The development of the present research project focused on the models analysis of cost and revaluation of property, plant and equipment of the companies active services, which apply full IFRS in the city of Cuenca; to thus establish differences and effects arising before and after the adoption of the IFRS process. Services companies analyzed belong to group two according to the schedule of implementation of IFRS established by the Superintendency of companies, securities and insurance. This group had as a transition stage in 2010 and 2011 adoption period. This project aims to determine if the unaffiliated adjustments to property, plant and equipment, were properly treated and the effects that caused this stage within enterprises. So thus presented financial statements are timely, consistent, and predictable at the time that an end user to interpret the information.
Análisis del ciclo presupuestario de la Empresa de Telecomunicaciones, Agua potable, Alcantarillado y saneamiento de Cuenca-ETAPA EP, período 2021
(Universidad de Cuenca, 2023-02-23) Guzhñay Quizhpe, Karina Fernanda; Yunga Tobay, Evelyn Leonela; Aguirre Maxi, Juan Carlos
This integrative project demonstrates how the analysis of the budget cycle of the ETAPA EP was carried out during the period 2021, which is based on three chapters aligned to their respective specific objectives: Chapter I.- Provides preliminary knowledge of ETAPA EP based on its Strategic Planning, Annual Operating Plan and Budget for 2021; Chapter II.- Studies the conceptual and legal basis that regulates the phases of the budget cycle of public companies in Ecuador; and Chapter III.- Evaluates compliance with the phases of the budget cycle and reviews the execution of the Annual Operating Plan and the 2021 budget. The research methodology used in this integrative project is a mixed approach, which allows to evidence a high budget execution of income (89.69%) and medium budget execution of expenses (83.31%). In addition, it was possible to determine an effectiveness of 86.52% and an efficiency of 63.70% of the projects and macro-activities. Finally, ETAPA EP reflects high indicators regarding financial solvency, self-sufficiency and financial autonomy with zero financial dependence.
Análisis del estado de resultado global (NIIF) versus estado de resultado (NEC) en las Empresas PYMES a diciembre de 2012
(2014) Chumbi Pinos, Laura María; Aguirre Maxi, Juan Carlos
Currently more than 100 countries worldwide require or permit the use of IFRS; Ecuador is one of them, and the Superintendency of companies is the regulatory body of the adoption of IFRS by companies which are under your control. Involves a major change in different aspects that leave behind the previous NEC; and among these changes is the new State financial - status of the result, this study. Being the contribution of this thesis, introducing systematically and schematic information concerning the subject and which is dispersed in different sources. In this sense this thesis is a contribution to the dissemination of the different elements involved in this breakthrough of accounting in general and specifically regarding the accounting result, so that the material found therein, must be considered as a guide for those interested in further discussions, obtaining a bibliographic and conceptual orientationwithout claiming to never consider it as a finished document. Noted that the accounting standardisation is an extremely dynamic evolutionary process, constantly new documents are issued and others prescribed; in this sense the present work has as reference date December 2012.
Análisis del impacto contable y financiero de la cuenta gastos producto del proceso de migración del Sistema de Contabilidad, al Sistema de Gestión Institucional
(2016) Cando Jara, Jannina Maribel; Torres Reyes, Clara Mishelle; Aguirre Maxi, Juan Carlos
The University of Cuenca has decided to make a change in accounting system to improve the management accounting of the entity and to have a better efficiency and effectiveness of proper management of the resources of the University. The proposed theme "ANALYSIS OF ACCOUNTING IMPACT AND FINANCIAL ACCOUNT FEES PRODUCT OF MIGRATION PROCESS OF ACCOUNTING SYSTEM, THE SYSTEM OF INSTITUTIONAL MANAGEMENT" verifies whether the system migration benefit the University and provide more relevant information to help a more appropriate management of the resources of it. In the first chapter a brief description of the organization, the budget cycle and the expense account was made. The second chapter is a compilation of important concepts of ERP System, Accounting System are included in this e-SIGEF systems and auxiliary AS400, and the new Institutional Management System. In the third chapter assessing the accounting and financial product migration system where management indicators and financial indicators applied impact is made. The conclusions are formulated with the aim of providing a contribution to help improve the operations of the entity and the recommendations suggest possible solutions to the problems and discomfort in the accounting department of the University of Cuenca.
Análisis del impacto contable y financiero producto de la implementación del mecanismo de compensación: certificados de abono tributario en el sector artesanal, sombreros de paja toquilla de la ciudad de Cuenca
(2017) Guanuquiza Pugo, Mélida Beatriz; Guanuquiza Pugo, Yolanda Maribel; Aguirre Maxi, Juan Carlos
The present research work has the objective of analyzing the accounting and financial impact of the implementation of the compensation mechanism: Certificate of Tax Ability in the handicraft sector, toquilla straw hats from Cuenca city. Qualitative-Quantitative research of descriptive nature is applied, culminating in a conclusive cross-sectional investigation. Using surveys as a technique to obtain data attached to reality, previous census conducted through in-depth interviews. Through descriptive research, it describes the benefits that the State grants to encourage productive and competitive growth through the issuance of CAT. Finally, the Concluding Transversal investigation is based on facts and realities to make interpretations as a result of the analysis of the data and financial statements within the period between 2012 and 2015. The results of these analyzes and the conclusions of the investigation will guide the exporters of toquilla straw hat with the right to grant Credit Notes for Certificates of Tax Credit to decide whether or not to use the right they have and Its subsequent Posting.
Análisis del impacto de aplicación de NIIF'S en una Empresa tenedora de acciones (holding) en la ciudad de Cuenca, por el año 2012-caso práctico: Empresa Modelo S.A.
(2014) Crespo Bolaños, Marlene Romelia; Aguirre Maxi, Juan Carlos
The globalization has demanded to companies, to have universal information transparent and comparable high-quality, Ecuador was no exception, so the Superintendence of Companies issued resolutions on the implementation of IFRS, in attachment to this, the Company is the subject of analysis model Holding S.A. from 2011 generates its balance sheets under IFRS. The first chapter discusses aspects, legal, tax and accounting with regard to holding company shares (Holding). The second chapter deals with the IFRS rules applicable for this type of companies, the analysis of each of these points will serve as a basis for understanding and developing the present topic. In the third chapter is the main part of this work, where you will be able to observe the impact the implementation of IFRS in this segment, in the 2012 case timely Model Company S. A. In the fourth chapter presents the conclusions and recommendations that are the result of the analysis carried out.
Análisis del impacto de la implementación del sistema de facturación electrónica en los constribuyentes especiales ubicados en la ciudad de Cuenca durante el período 2013
(2014) Cárdenas Guamán, Jessica Elizabeth; Illescas Guillén, Martha Violeta; Aguirre Maxi, Juan Carlos
This study provides an analysis of the impact that caused the Implementation of Electronic Invoicing System in Special Taxpayers located in the city of Cuenca during the period of 2013 from several points of view, according to the type and size of the taxpayer. The main objective of this research is to determine the impact that this new system has resulted in this type of taxpayers, which thanks to their cooperation we have gathered through structured interviews and questionnaires, relevant information about the topic, which is the basis for the analysis, leading to the determination of the impact. After analyzing and determining the impact that caused the Electronic Billing in each of these taxpayers, in terms of administrative, financial, fiscal, social and environmental points of view, we have come to have a global perception of the Impact that this system has had, which has been positive since its implementation. An expedited processhas been achieved, saving time and resources, it is found that this system is obviously fulfilling the objectives for which it was originally established.
Análisis del impacto de las NICSP aplicadas a la empresa pública municipal de movilidad, tránsito y transporte-EMOV EP en el año
(2015) Peña Vélez, Claudia Fernanda; Aguirre Maxi, Juan Carlos
The global economic environment, seeks to standardize financial information and integrate the different markets, a single guideline is formed known as International Financial Reporting Standards or IFRS, the primary objective of this reform is to create a degree of comparability between the financial statements and that the information prove to be relevant, understandable and consistent. It is expected that all companies in the world embrace the conceptual framework to maintain a common vision and a common language for the preparation and presentation of financial statements. On the 21st of August 2006 by Resolution No. 06.Q.ICI.004 published in the Official Gazette No. 348 on the 4th of September of the same year, the Superintendence of Companies, regulating entity of institutions and companies legally constituted in Ecuadorian territory, arranged to be adopted in mandatory character and based on a schedule established by groups of the IFRS in the literal 2) states that from January 1, 2011, the adoption of IFRS for Public Sector Entities which are constituted and conduct their activities in Ecuador. The adoption comprises of a process of the major quantitative differences between the legislation in place since 1999, the NEC and the new accounting standards to apply the IFRS to their reports, headquarters to make the necessary adjustments and hence the financial statements resulting from the application of IFRS
Análisis del impacto financiero producto de la aplicación de NIIF, s en las Empresas legalmente constituidas como agencias y asesoras de viajes de la ciudad de Cuenca
(2016) Jimbo Santander, Tatiana Elizabeth; Plaza Marín, Mónica Marlene; Aguirre Maxi, Juan Carlos
The present research work aims to understand and explaining the impact that the adoption of IFRS resulted in travel agencies in the city of Cuenca. Travel Agencies today are financial activities more impetus to the country's economy through tourism. As results gave investigate that applying IFRS which may be positive or negative. Our research work is divided into three chapters as follows: Chapter 1. Background, theoretical aspect; Chapter 2, will find everything related to the financial reporting standards and their application in travel agencies, accounting and tax aspects; Chapter 3. Determine the decreases and increases in equity accounts in Travel agencies and financial condition; Conclusions and Recommendations, the results obtained from the analysis and then proceed to make recommendations for the proper application of IFRS is indicated.
Análisis del impacto financiero-contable de los precios de transferencia aplicado a la Empresa Kerámikos S. A., durante el período comparativo 2011-2012
(2015) Ordóñez Vásconez, Jenny Verónica; Puma Delgado, Andrea Alejandra; Aguirre Maxi, Juan Carlos
This thesis is a study focused on the application of transfer pricing in the company Kerámikos S.A. A with it is related companies during a comparable period. In Chapter 1 sound theoretical concepts on transfer pricing, related parties and unrelated subject liking, arm’s length principle, comparability, tax havens, and methods for determining the transfer price is studied. In Chapter 2 A brief history of the company Kerámikos S.A. is performed, its vision, mission, general objective, organizational structure, functions, and procedures known. In Chapter 3 Examines the methodological framework the optimal method transactional operating profit margins, advantages and disadvantages of each method is determined. Chapter 4 In this chapter an analysis and interpretation of selected method was performed and concludes with the accompanying conclusions and recommendations.
Análisis del manejo integral de propiedad, planta y equipo con aplicación a las normas técnicas de contabilidad gubernamental de conformidad con el acuerdo ministerial N° 067, en la Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca (EMOV-EP) en el periodo 2019
(Universidad de Cuenca, 2021-03-15) Lozano Arévalo, Paúl Gustavo; Tenezaca Patiño, Mónica Alexandra; Aguirre Maxi, Juan Carlos
The present Project is focused in a property, plant and equipment assets analysis form Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca, to the purpose of providing reliable and real information, by determining the physical existence of the assets that make up this group and checking the balances presented in financial staments. The mixed approach was used to the study, linking quantitative information analysis about the accounting balances and qualitative to describe the most relevant procedures of propriety, plant and equipment. Thereby, from the analysis carried out it can be seen the real relevance of asset’s group of propriety, plant and equipment in the financial statements .As a result the existence of errors or omissions in the calculation of depreciation values , shortcomings found in low, classification and donation. Also, deficiencies in administration and control of assets. Finally, the impact generated by the drawbacks found in the data analyzed in relation to the results of the financial statements. Allowing to improve asset management by providing a real and value information
Análisis del valor económico agregado (EVA) de los bancos privados grandes del Ecuador correspondiente al periodo 2012 – 2016
(2018) Bravo Campoverde, Víctor Rolando; Reyes Zambrano, Brigitte Estefanía; Aguirre Maxi, Juan Carlos
The main objective of this research is to determinate the generation or destruction of value of the large private banks of Ecuador through the application and analysis of the Economic Value Added (EVA) model. It is worth mentioning that to EVA model application the Capital Asset Pricing Model (CAPM) adjusted with the country risk variable as the inflation rate was considered, as well as the determination of an accounting beta through the Return On Equity (ROE) that allow obtaining more accurate results reality of our country. Once the study was done, it was determined that the large private banks of Ecuador are generating value for the period 2012 – 2016, being a key indicator that measures risk and comprehensively analyzes the administrative management, comparing these results with those obtained from the analysis according to CAMEL, there is a coincidence when maximizing values, however that does not mean that it always generates value, in addition it must be taken into account that this method does not consider the implicit capital rat and provides limited information for stakeholders.
Análisis e implementación de costos agropecuarios en la crianza, reproducción y producción de leche bovina, caso de estudio: Ganadería “San Ángel” ubicada en la provincia del Azuay, cantón Sevilla de Oro
(Universidad de Cuenca, 2023-01-27) Sibri Méndez, Angélica Paulina; Vanegas Toledo, Karina Marisol; Aguirre Maxi, Juan Carlos
The analysis and control of costs in the "San Angel" Livestock is of utmost importance, since it allows keeping an updated record of the amounts incurred in breeding, reproduction and milk production during the year 2021, in order to establish a reasonable price, which goes hand with the market demand and in turn implies economic benefits for the farmer. Our integrative project was born with the objective of analyzing and implementing the agricultural costs in the breeding, reproduction and production of bovine milk in the "San Angel" Livestock. For the case under study, a descriptive and applied research was carried out, through a mixed methodology, where initially data was obtained that facilitated the knowledge of the real costs of the different processes that have been implemented and the current state of the same, for the application of a cost system by processes, which allows to identify the critical points of the current management, and in turn recommend new processes to optimize resources and thus increase income. For this implementation, the cattle were classified in two stages: breeding and reproduction, and production, the first one includes the manger stage from 0 to 3 months, breeding from 3 to 18 months, and reproduction from 18 months of life, and in the second one, milk production, which starts from the first calving, that is, on average from 27 months of life. In the first chapter, the theoretical framework and the accounting regulations within the livestock activity were studied and analyzed, in the second chapter, information was gathered that allowed to know in depth the management system of the property and the livestock herd, and finally, in the third chapter, the cost model by processes was implemented according to the breeding, reproduction and milk production stages. Once the cost system was implemented, the economic results for the period 2021 were not favorable, however, from this the owner will be able to make appropriate and timely decisions.