Browsing by Author "Armijos Cordero, Johanna Catalina"

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Análisis a las etapas del ciclo presupuestario y elaboración de propuesta de mejoras en el Gobierno Autónomo Descentralizado Parroquial Rural de Nulti del cantón Cuenca correspondiente al período 2015
(2017) Cargüitongo Lozano, Ana Gabriela; Armijos Cordero, Johanna Catalina
The present integrative project has been developed with the purpose of knowing the management that has carried out the administrative, operative and community personnel of the parish; because to obtain information has been used techniques such as the interview and the questionnaire open questions. In analyzing the Budget Cycle Stage of GADPR Nulti, it was possible to verify that the entity has a low degree of effectiveness and efficiency in the execution of activities, programs and projects that have been planned but not implemented in 2015; Therefore a proposal of improvements is presented so that the administrative staff optimizes its management in favor of improvements. It was also noted that the Plan for Development and Land Use Planning was not updated in 2014; In addition the Annual Operative Plan was not elaborated as determined by the Organic Code of Territorial Organization Autonomy and Decentralization in Art. 233 and 234. Another deficiency found in the entity is the lack of trained personnel to develop studies, according to guidelines established by the National Secretariat for Planning and Development, the Ministry of Finance and other agencies; Thus preventing money from being transferred to GADPR Nulti to develop the works.
Análisis al ciclo presupuestario a través de indicadores de gestión en el Gobierno Autónomo Descentralizado Municipal del cantón Chordeleg por el período 2013 y 2014
(2016) Molina Estrella, Gladys Marcela; Peláez Alvarracin, Rosa Estefania; Armijos Cordero, Johanna Catalina
The Municipal Decentralized Autonomous Government must realize an evaluation to every stage of the budgetary cycle, these based on their mission, vision, targets and institutional strategies, for the reason, the present titration work is called “Analysis to the budgetary cycle across management indicators in the Municipal Decentralized Autonomous Government of the Canton Chordeleg for the period 2013 and 2014”, in which there is realized an analysis of each of the stages of the budgetary cycle, to determine the fulfillment of the targets raised inside the POA and it can improve the Municipal management. The development of the present titration work is composed four chapters, each of them is oriented based on the targets that are raised inside this investigation. In chapter I, there are described the general aspects of the canton and those of the Municipal GAD of Chordeleg, of such: vision, mission, targets, functions, competitions, flow chart and its economic - financial structure. In chapter II, is a description of theoretical aspects of the public budget, which are fundamental for the development of the preset work, such as: concept, structure of the budget, budgetary cycle, management indicators, between others. In chapter III, there is realized an analysis of the changes of the budgeted and the executed of the year 2014 in relation to the previous year; also, there are applied indicators of efficiency and efficacy to verify the grade of fulfillment of the targets raised inside the POA. In chapter IV, there are announced the conclusions and recommendations, like result of the analysis to the budgetary cycle by means of management indicators.
Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón Santa Isabel del periodo 2016
(2019-01) Yunga Inga, Yadira Alexandra; Yunga Inga, Yessenia Catalina; Armijos Cordero, Johanna Catalina
The Decentralized Autonomous Governments must prepare an annual operating plan and a budget based on income and expenses for a specific period of time, since a deficient elaboration of them can generate non-compliance with the objectives and goals set. Here lies the importance of this integrating project entitled "ANALYSIS TO THE BUDGETARY CYCLE OF THE DECENTRALIZED AUTONOMOUS GOVERNMENT OF THE CANTON SANTA ISABEL OF THE 2016 PERIOD", which aims to analyze the compliance of the stages of the budget cycle to determine the current situation of the GAD Municipal Santa Isabel. Our integrating project consists of 4 chapters: the first chapter details the antecedents of the Santa Isabel canton and the description of the municipality, in the second chapter the theoretical framework was developed in which they define the budget, public budget, classification, importance, principles, stages of the budget cycle and indicators. In the third chapter, the questionnaires were prepared to interview the director of the financial department of the GAD of the Santa Isabel canton, which helped us to measure the level of trust and risk of the municipality; and in addition, the budget cedulas of income and expenses for the application of indicators and knowledge of the management of monetary resources were analyzed. Finally, in the fourth chapter we developed the conclusions and recommendations.
Análisis comparativo entre los modelos Z-Score y Beaver, como determinantes de quiebra en las empresas de alojamiento de Cuenca-Ecuador, ante el Covid-19
(Universidad de Cuenca, 2022-07-04) González Hidalgo, Vanessa Fernanda; León Orellana, María Paz; Armijos Cordero, Johanna Catalina
This paper aims to identify how the application of Altman's multivariable and Beaver's univariable models to the financial statements of companies from the hotel sector, acts as bankruptcy prediction methods in view of the effects caused by Covid-19 in business and economic sphere, through the calculation and relationship of the most relevant financial indicators that have been exposed for more than forty years in these models, in order to compare not only their effectiveness but also the difference between their approach and application; additionally considering the empiric information from the interviews applied to some industry experts, who know about the healthy crisis experienced all around the world, and the possible permanent affection that the companies would be exposed to because of the external changes they faced and the internal ones that have been applied to go through the pandemic
Análisis de la evolución del valor económico agregado (EVA), período 2012-2014, de las PYMES del sector manufacturero de sombreros de paja toquilla en la ciudad de Cuenca
(2017) Morocho Tenesaca, Lorena Elizabeth; Pasaca Baculima, Marcia Maribel; Armijos Cordero, Johanna Catalina
The main objective of this research is to evaluate whether small and medium-sized enterprises (SMEs) in the “Straw Hats” industry in the city of Cuenca are generating or destroying value, through the application of the EVA model and its components. For the development of this work we considered a sample of four companies dedicated to the manufactureing of this product, using descriptive analytical research, by detailing the components of the Economic Value Added and the interpretation of the results obtained. An important aspect considered by the EVA model when it comes to valueing a company, is the rate required by the shareholder to invest in the business. For this approach, two perspectives were used: return on equity (ROE) and the Fixing Model Capital Asset Pricing Modified (CAPM). Based on the study, conclusions were drawn on the construction or destruction of value in the analysed companies; in the same way, strategies were proposed, in order to improve their added value.
Análisis de la gestión financiera a corto plazo en empresas comerciales de venta al por mayor de computadoras, equipos y paquetes informáticos de Cuenca. Caso práctico APC Cía. Ltda. Período 2016 – 2017
(2019-09-20) Soliz Farfán, Adriana María; Armijos Cordero, Johanna Catalina
This integrate project called Analysis of short-term financing management in commercial companies, of wholesale sales of computers, equipment and system programs in Cuenca city. Practical case APC Limited Company. Period 2016 - 2017, its purpose is to analyze and interpret the given information in the financial statements of the company, through the application of the different financial analysis methods, in order to determine the economic situation, to get success decision making in the short term. The development of this project is based on a qualitative and quantitative approach, through an exhaustive review of concepts and information gathering, this information allow us to have a complete knowledge about the main problem of investigation, as well as the different analyses to the presented financial statements, they were based on calculations and the application of financial indicators. The results obtained allow us to identify the economic situation and at the same time to know how the company is in relation to the commercial sector. In addition, based on the comparisons of the financial indicators and the corresponding analyses, we get some conclusions to allow to provide an improvement proposal and give some recommendations to get efficient financing management. Finally, from the work study, APC company, it requires a key tool like a financial analysis, which it allows to the management to make the right decisions in a timely manner, benefiting to the company development.
Análisis de la responsabilidad social empresarial, (RSE) bajo criterio Norma ISO 26000, de la Unión Cementera Nacional Compañía de Economía Mixta- Planta Guapán del período 2014
(2015) Molina Murillo, Valeria del Rocio; Santander Guamán, Raquel Magdalena; Armijos Cordero, Johanna Catalina
Given the orientation of our work we are presenting is the Analysis of Corporate Social Responsibility based on the ISO 26000 standard where it link swith stakeholders, which help organizations create value by intervening directly and indirectly in the activities of the company. The analysis of the implementation of ISO 26000, on the Ground of cements guapán is based on the study of compliance with the RS should have and do all kinds of business or organization. CRS today is a very important issue so drawn to each organization should take the voluntary commitment to implements. That is why both public and private institutions are in the need to behave in a socially responsible way, why the standard has been the most important in recent times to proving in November 2010. Because the standard is not certifiable in our country, has been thoroughly y conducted every aspect drafting the rule applying within the cement plant giving a positive result guapán management that contributes to the improvement and development of its environment.
Análisis de las TIC en el sector hotelero en la ciudad de Cuenca-Ecuador y su influencia en la rentabilidad durante el periodo 2020-2023
(Universidad de Cuenca, 2025-02-11) Yaguana Toledo, Marco Eduardo; Tuba Zhigui, Leonardo Vinicio; Armijos Cordero, Johanna Catalina
Information and Communication Technologies (ICT) have revolutionized the hotel sector, transforming the way businesses operate and interact with their customers, allowing hotels to offer more efficient and personalized services. In this context, they have become a key element for success and sustainability, leading to the objective of the research, in order to determine the relationship between the implementation of information and communication technologies (ICT) and the key financial and operational indicators that allow evaluating the profitability of the hotel sector in the city of Cuenca, Ecuador, during the period 2020-2023. To do so, a methodology based on a mixed approach was considered, analyzing 34 hotels registered with the Superintendency of Companies and conducting surveys and interviews with staff. Likewise, a financial analysis and hotel sector indicators were carried out, whose data were obtained using the correlational method (Pearson) through a measurement between the use of ICT and profitability indicators. Concluding with the confirmation of the hypothesis that there is a positive and significant correlation between the implementation of ICT and financial and operational indicators in the hotel sector of the city of Cuenca during the period 2020-2023. The analysis showed that hotels that have adopted ICT have not only managed to optimize their operations, but have also experienced a notable increase in their income and efficiency.
Análisis de rentabilidad mediante el efecto DuPont en las empresas de transporte y almacenamiento de la ciudad de Cuenca, durante el periodo 2019
(Universidad de Cuenca, 2022-05-24) Padilla Monge, Viviana Guadalupe; Quito Cuzco, Tannya Ximena; Armijos Cordero, Johanna Catalina
The DuPont system configures its importance by including financial leverage, the profit margin on sales and efficiency in the operation of assets to determine the profitability of a company (Morales et al., 2017). The present investigation intends to carry out a profitability analysis for companies in the transport and storage sector of the city of Cuenca, by applying the DuPont effect. This sector was selected due to its relevance, since it is the means of connection between commercial and productive activities; and it has a high level of impact on the economic system. For this study, a classification was considered according to its legal form and size, which served for a correlational, longitudinal and descriptive methodological analysis, with a quantitative approach.
Análisis del ciclo presupuestario del Gobierno Autónomo Descentralizado de la Parroquia San Francisco de Sageo, período 2016-2017
(2018) Camas Chillogalli, Carmen Emperatriz; Ortega Pañora, Diana Esperanza; Armijos Cordero, Johanna Catalina
The function of the Decentralized Autonomous Governments is to elaborate the annual operative plan, plan of development and territorial ordering and its budget that is the quantification of the income and expenses that are planned for a period, and these have to be aligned with the mission, vision of the Entity, due to the importance of all this, an evaluation is made to the process of preparing the proposed budget as a title issue: ANALYSIS OF THE BUDGET CYCLE OF THE DECENTRALIZED AUTONOMOUS GOVERNMENT OF THE SAN FRANCISCO DE SAGEO PARISH, PERIOD 2016-2017. In the first chapter various aspects of Parish GAD are presented: vision, mission, general objectives, and functional organization chart, current authorities, number of inhabitants, the different economic and social activities. The second chapter deals with the theoretical bases on which this research is based, which helps to understand the basic concepts, functions, activities and main responsibilities of a Rural Parish GAD. In the third chapter, the evaluation is carried out at each stage of the budget cycle through questionnaires, which allow the level of confidence and risk to be measured; Budget indicators are also applied, in order to analyze the planning and management of monetary resources. Finally, in the fourth chapter the conclusions and recommendations are developed, after having made the evaluation to the budgetary cycle
Análisis del desempeño financiero del sector hotelero de la ciudad de Cuenca con enfoque en las empresas familiares
(Universidad de Cuenca, 2025-02-14) Rodríguez Cáceres, Paola Estefanía; Ron Sánchez, Martha Alexandra; Armijos Cordero, Johanna Catalina
Family businesses are of great importance for the global economy; they generate employment and contribute to the economic development of countries. But in the case of Ecuador, and particularly in the city of Cuenca, research on the economic performance of these family businesses is scarce, making it difficult to understand the dynamics of this type of business. The purpose of this article is to carry out an analysis of the financial performance of family businesses through the calculation of financial indicators and to verify the relationship between financial and non-financial variables. This research is about the hotel sector in the city of Cuenca, one of the most important sectors in terms of the generation of economic resources and is based on a population of 32 hotels that have legally filed with the Superintendence of Companies, Securities and Insurance of Ecuador. The instruments and techniques used in the methodology for the analysis were: surveys, calculation of financial indicators and review of operational literature. The statistical methods used were the arithmetic mean or average, median and standard deviation, correlation and linear regression. The results are shown in tables and graphs based on qualitative and quantitative data. Finally, conclusions were drawn to reflect on the management of the financial performance of family businesses that are part of the hotel sector.
Análisis del manejo de cartera de la Corporación Aeroportuaria de Cuenca CORPAC, periodo 2016-2021 y propuesta de mecanismos de recuperación
(Universidad Cuenca, 2023-02-07) Molina López, María Elisa; Sacasari Ayala, Andrea Carolina; Armijos Cordero, Johanna Catalina
This integrative project was carried out from 2016 to 2021 with a focus on financial administrative management. As recommended in the audit of the financial statements, the need to carry out an analysis of the portfolio of the Cuenca Airport Corporation arises. There are some unrecovered charges since 2008 generating old overdue amounts that have not been analyzed and regulated. In order to obtain positive results with the approach of mechanisms to improve collection management and thus reduce the risk of generating uncollectible overdue portfolio, quantitative and qualitative research methods were used for the analysis. These methods included interviews with the directors who manage the portfolio, observation of financial documents to reconcile values with portfolio reports, documentary inquiries, analysis of customer matrices with the information owed, and analysis of financial statements and application of indicators.
Análisis económico del presupuesto institucional mediante indicadores financieros presupuestarios en el GAD Municipal del cantón Cuenca durante el periodo 2011-2013
(2014) Llivisaca Calle, Jessica Karina; Lucero Pintado, Diana Maribel; Armijos Cordero, Johanna Catalina
This studyis called"Economic Analysisof the institutional budgetbybudgetaryfinancial indicators inCuencaCantonMunicipalGADduring the period2011-2013." Through this researchthe financial management ofthe institutionto measurethe efficiency and effectivenessof resources,for ithasadequate information, which isprovided by the institution, data collected come frombudgetarybonds andfinancial statementanalyzeswiththis collection of informationare obtainedfinancial ratiosthat helpthemcompletethis work. ChapterIis thegeneral information regardingtheMunicipalGADCuencaCanton, within thisbackground,institutionalobjectives, powers, functions, policies, structure, environmentare described. ChapterIIrefersto the theoreticalframeworkwithin whichinclude:conceptsand definitions ofpublic andprivate budget, objectives and definitions ofpublic budget,budget cycle, classification of incomeand expenses,and conceptsand definitions offinancial indicators. ChapterIIIanalysischarts and graphs ofthe three periodsof allrevenue and expensebudgetand realanalysisof budgetschedules ofincome and expenses(coded/accruedandcollected/accrued) developsfurtherthe analysisStateExecution. ChapterIVfinancialindicators are applied, in order to measurethe effectiveness, efficiencyand effectiveness, management, debt, economyand budget executionof the institution Finallyin ChapterVthe conclusions and recommendationsrelevantto thisanalysis are presented.
Análisis financiero y presupuestario del Distrito 01D05 Nabón – Oña - Salud en el marco de la reestructuración distrital, 2014-2016
(2018) Coello Erráez, Ana Cecilia; Yanza Gómez, María Dominga; Armijos Cordero, Johanna Catalina
Public sector entities and organizations are obliged to render accounts to the public, at the same time as evaluating the budget cycle, in order to measure the administrative and financial management and compliance with their objectives and goals set for the fiscal year related to the mission and institutional vision. The proposed theme " Financial and Budgetary Analysis of District 01D05 Nabón - Oña - Health within the framework of the district restructuring in the 2014-2016 period ", aims to determine the efficiency in the financial processes, as well as in the stages of the budget cycle, for establish the degree of achievement of the objectives and goals set by the institution. In the first chapter: a brief description is made of the general data of the District and of the organizational structure of its central institution; This also points out the whole theoretical and normative basis for financial and budgetary management. In the second chapter: the financial and budgetary analysis of the District is carried out, through the variations in the financial statements of the three years, plus the budgetary variations between the coding, accrued and initial allocation of the years of study, likewise, efficiency indicators are applied to see the degree of compliance and execution in the financial and budgetary processes. In the third chapter: a proposal for an improvement plan is prepared for the processes within the budget cycle of the District
Apalancamiento financiero y su influencia en la rentabilidad de las mipymes del sector manufacturero de la ciudad de Cuenca, estudio comparativo años 2018 – 2020
(Universidad de Cuenca, 2022-03-08) Borja Peñaranda, Lisseth Daniela; Villa Guanoquiza, Olga Piedad; Armijos Cordero, Johanna Catalina
The present study aims to establish the existence of influence of financial leverage on the profitability of micro, small and medium enterprises in the manufacturing sector of the city of Cuenca in the years 2018, 2019 and 2020. Information was obtained through the application of interviews to key actors of the sector such as financial experts, members of organizations conformed by industries, expert professionals in the industrial area and financial teachers. In addition, the financial information of 150 companies classified as mipyme belonging to the manufacturing sector and regulated by the Superintendence of Companies, Securities and Insurance was analyzed, Pearson's correlation was applied to verify the presence of a relationship between the variables, additionally the calculation of simple linear regression was applied to determine the percentage of participation that financial leverage has on the profitability of the companies. As a result, it was found that leverage has a negative influence on micro companies and a positive influence on mediumsized companies; however, this influence is moderate; therefore, it is concluded that financial leverage is not a determining factor of profitability, but is the result of the decisions made within each mipyme, as well as the line of business, the type of product offered, the management model, the management of resources and the country's regulations.
Aplicación del sistema de monitoreo PERLAS a la Cooperativa de Ahorro y Crédito de la Pequeña Empresa Gualaquiza (CACPEG) en el periodo 2016 – 2020
(Universidad de Cuenca, 2024-05-27) Espinoza Brito, Vicky Daniela; Loja Juela, Carmen Susana; Armijos Cordero, Johanna Catalina
The objective of this research is to evaluate the financial structure of the Gualaquiza Small Business Savings and Credit Cooperative (CACPEG) through the PERLAS monitoring system in the period 2016 - 2020, with the purpose of detecting any critical financial risk factor at any time. which should be given more emphasis. To meet this objective, the PEARLS system is applied in the cooperative, detecting some risk factors such as the difficulty of the cooperative in managing and recovering written-off loans, especially during adverse situations such as the health emergency. In turn, the minimum level of portfolio write-offs and the difficulty in meeting the 75% goal established by the PEARLS model in the recovery of written-off loans indicate a significant risk in this area. In this regard, the inability to recover non-performing loans can negatively affect the quality of the cooperative's assets, compromise its liquidity and, ultimately, jeopardize its long-term financial sustainability. Furthermore, the necessary improvement in the solvency indicator highlights another critical aspect, since the entity's ability to cover the savings and contributions of members is essential for member confidence and financial stability. Together, these elements point out the need to prioritize the management of written-off loans and strengthen solvency as key factors to mitigate financial risk in the cooperative.
Aplicación del sistema de monitoreo Perlas a la Cooperativa de Ahorro y Crédito ETAPA, período 2013-2017 y plan de gestión de riesgos financieros
(2019-05-21) León Apolo, Michelle Brigitte; Naspud Chacho, Mercy Gabriela; Armijos Cordero, Johanna Catalina
The present integrative projects aim is to use the PERLAS Monitoring System Application towards the Credit Union ETAPA beginning in 2013 thru 2017, to generate a proposal for a Financial Risk Management Plan. For the realization of this study a brief description of the Economic Popularity and Solidarity has been taken into careful consideration and deemed essential to later be able to understand their forms of organization, the sectors that intervene, and their importance in the economy of the country. It delves into the description and analysis of the PERLAS Monitoring System, which constitutes the basis for the realization of the project and the determination of events deemed a risk. In the same manner, financial credit risks, liquidity, operations, and their management are detailed. Applying this monitoring tool, each of the PERLAS indicators are developed. Each of these indicators determines the level of each component of the Credit Union (Protection, Effective Financial Structure, Rates of Performance and Costs, Liquidity, Quality of Assets, and Signs of Growth), and thus proceeds to carry out the Financial Risk Management Plan based on specific critical areas. Finally, based on the information and results obtained by applying this process of system monitoring, respective conclusions will be developed as well as recommendations to improve the management of the Credit Unions financial risks.
Barreras comerciales a las Empresas importadoras y comercializadoras de telefonía celular en Cuenca y el impacto en su rentabilidad del año 2012
(2015) Chacón González, Marco Antonio; Minga Mendieta, Briggite Tatiana; Armijos Cordero, Johanna Catalina
The purpose of this thesis is to analyze the impact of trade barriers in the importing and trading companies of mobile telephony in Cuenca and as affect its profitability for the year 2012 assuming that in Ecuador until the year 2011 there is not any kind of quantitative restrictions for the import of phones cell. It is therefore the need arises study of legal issues and tax norms on imports of mobile phones, the applied methodological process supporting depth interviews, obtaining statistical data from secondary sources and application of indicators or profitability in the main companies. The results focus on the different effects that had in the companies and the actions adopted by them to counteract the resolution COMEX 67 that establishes a quantitative restriction on imports of mobile phones. This scope allows to conclude that mobile telephony has become one of the most important sources of technological waste currently exists according to this actions opted from government are appropriate, These restrictions have not affected equally to all businesses, some have achieved to find other effective options to confront trade barriers while others consider the import of cell phones is no longer a profitable business.
Costos de exportación según incoterms del calzado de Gualaceo hacia Guatemala y sus implicaciones financieras y tributarias, caso Litargmode Cia. Ltda.
(2015) Merchán Atariguana, Paúl Antonio; Tapia Zambrano, Jessica Karina; Armijos Cordero, Johanna Catalina
This thesis aims to present the shoes we produce and sell in our country Ecuador mainly in the province of Azuay Gualaceo canton, where this activity is one of the main economic references; and in turn find the right way to make it known on the international market Guatemala, considering that there is great demand for this type of product due to innovative designs, fashion, materials, prices, quality, etc., which play an very important role in making consumer decisions. However, it is necessary to mention that we studied about the different countries involved in the possible negotiation there is partial agreement between them, does not cover the tariff item of footwear, thus completing the transaction the importer must meet with all relevant costs to nationalize the goods, also determine that the project is viable because Guatemala is a country with a very similar to ours and above is considered as the center of commerce for the nearby countries economy. Finally, the analysis of the statements submitted by Litargmode Co. factory. Ltda. To the Superintendency of Companies and projected exports and included under the term international negotiation (FOB) reflect impact this causes regarding domestic production and marketing. Besides taking into account that as exporters are entitled to a refund of input VAT, generating an additional benefit.
Determinación de la estructura óptima de capital: caso aplicado al sector comercial de venta al por mayor-menor de electrodomésticos en Ecuador
(Universidad de Cuenca, 2024-12-12) Sinchi Torres, Maria Eulalia; Zaquinaula Chimbo, Shelvin Freire; Armijos Cordero, Johanna Catalina
This article aims to analyze the determinants of the capital structure of companies engaged in the retail and wholesale sale of household appliances in Ecuador during the period 2015–2020. This sector was chosen because there are no studies guiding companies in determining an optimal capital structure. This topic is highly debated in finance, with research focused on factors such as the existence of an optimal capital structure and the way companies make financing decisions. On one hand, an optimal debt ratio was established to maximize the company's value, considering the various costs associated with debt and equity. On the other hand, the aim was to explain the criteria companies use when making decisions regarding their choice of financing source and the necessary mechanisms to access them, in order to make financing decisions. Based on a review of the literature and previous research, this study will determine whether, within the context of the household appliance retail sector in the country, there is a categorization of financial sources, the main contribution of the Pecking Order theory, or if companies follow a model where they choose leverage ratios reflecting the benefits of debt financing, as explained by the Trade-off theory, or, lastly, if shareholders' behavior is inconsistent with the theories studied. The article will be complemented with a qualitative approach to explain the results obtained in this study.