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 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.
Elaboración del presupuesto vinculado a costos de producción, para el periodo fiscal 2024, para una empresa heladera en la ciudad de Cuenca y su impacto en la toma de decisiones financieras y de inversión
(Universidad de Cuenca, 2024-03-23) Garrido Carmona, Paula Sofía; Saavedra Abril, Christian Geovanny; Armijos Cordero, Johanna Catalina
This research aims to study an Ice Cream Shop located in Cuenca, Azuay province. The study is based on information obtained from 2023 to propose a financial tool, such as a budget linked to production costs, for the fiscal period 2024. Access to strategic information, accounting, and financial information was obtained, facilitating data collection and calculations for each component of the master budget. However, it is essential to note that some elements of analysis unavailable to the company were developed, and a proposal was presented. Initially, the micro and macro environmental analysis was proposed to understand the organization's position in the market and subsequently suggest the operating budget and, concerning this, the financial budget. Finally, expert validation and the presentation of projected financial statements were received.