Browsing by Author "Cubero Abril, Teodoro Emilio"

Now showing 1 - 20 of 31

Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Sígsig, período 2014
(2016) Arévalo Jiménez, Gladys Amanda; Maxi Morocho, Nanci Patricia; Cubero Abril, Teodoro Emilio
Our degree dissertation is called “Analysis of the Budget Cycle in the Autonomous Decentralized Municipal Government from Canton Sígsig, 2014 ". Through this research, we attempt to calculate the efficiency and effectiveness of revenue and expenditure through fiscal indicators, as well as evaluating the budget cycle and their level of compliance. For this analysis we have enough information provided by the municipality whose data was obtained from budgetary implementation and Income and Expenses budgetary Bonds. This research topic consists of 4 chapters which are detailed below. In the first chapter we refer to the diagnostic of the entity in which we define: General Aspects of GAD Municipal from Canton Sígsig, Objectives, Policies, FODA analyzes, Value Chain, principles and values, organizational structure and analysis of the financial economic structure. We also refer to the role played by the state and municipal autonomous governments. The second chapter refers to theoretical and legal framework used for the development of this thesis which includes: concepts and definitions of public budget, objectives and principles of the public budget, budget cycle, participation of municipal GAD in the general state budget, classification of income and expenses, and concepts and definitions of budget indicators. The third chapter analyzes the budget cycle through internal control questionnaires, programs are evident through the working papers; charts and graphs of income and expenses were also performed, we also apply budgetary indicators to calculate the efficiency and effectiveness of income and expenses. The fourth chapter covers the conclusions and recommendations regarding the subject matter.
Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado Parroquial Rural de Sayausí, del periodo comprendido entre el 1 de enero al 31 de diciembre de 2015
(2017) Muñoz Morocho, Marco Santiago; Quito Quito, Ximena Maribel; Cubero Abril, Teodoro Emilio
This research topic has been developed based on the analysis of each of the stages of the budgetary cycle of the Rural Parish DAG of Sayausí, because entities must comply with the execution of the public budget in order to achieve the efficiency and effectiveness of the public resources used, focusing their activities in accordance with the Development Plan in search of the parish habitant, Sumak Kawsay. This study has encompassed different research techniques such as interviews and closed questions questionnaires, for the qualitative part; and the budget, income and expenses budgetary certificates, and the entity’s Annual Operational Plan, for the quantitative part. The data collected shows that in the different stages of the budget cycle there are weak points that should be looked at; among the main ones is the planning of the entity, the coordination among those responsible for the implementation of programs and projects, and the budget implementation monitoring and evaluation. As a plan of action to approach the weaknesses found in the institution, a report which identifies the weak point to be considered and corrective actions are proposed.
Análisis de los costos de cumplimiento tributario en MiPYMES de la ciudad de Cuenca, año 2015
(2017) Muñoz Villa, Silvia Elizabeth; Jara Robles, Mercedes Josefina; Cubero Abril, Teodoro Emilio
In order to comply with tax obligations, taxpayers must invest time, money and other resources wich are defined as indirect taxation or tax compliance costs (TCC). Since 1963 professor Cedric Sandford has been analyzing the subject and raises concepts that serve as reference for further investigations; In Latin America CIAT promotes among tax administrations the calculation of TCC, implementing a model that has been adopted by several countries with the objective of promoting simplicity, efficiency and effectiveness of their tax systems and the implementation of measures to reduce these costs. This research focuses on the calculation and analysis of the effect that the TCC cause to the MSMEs contributors of the city of Cuenca, for the development of the work, we take as a reference the study carried out by CIAT, analyzed Ecuadorian tax system, the importance of MSMEs, the conceptualization of TCC and the collection of information among local taxpayers were analyzed in order to quantify the TCCs and to know what effect it have on companies. Finally, with the results obtained, it was possible to measure the impact of the TCCs on the liquidity of the companies and to conclude that these values affect relatively more in proportion to the small companies than to the big companies, as they significantly reduce the resources of the companies which most need it, the MSMEs, who are not able to assume these costs choose to evade taxes or bring their economic activities to informality.
Análisis de riesgos de fraude en el proceso de ventas en la Empresa Electro Instalaciones A&A
(2015) Siguencia Guamán, Jenny Karina; Ullauri Vásquez, Jessica Verónica; Cubero Abril, Teodoro Emilio
ABSTRACT This thesis analyzing risk of fraud in the process of SALES for which first general aspects that are the basis for the implementation of the proposed analysis is proposed , taking information from ELECTRO FACILITIES A & A , such as mission, vision , values, goals , organizational crossed a SWOT analysis as well as basic financial analysis of the company for the Administration under the proposed Ruby Mejia Quijano, in his book " Risk management- a business approach " RISICAR the same method that has succeeded in organizations in which they have been applied . Besides establishing that fraud and basically the process and stages of risk management given by the author mentioned above is , this process allows managing risk comprehensively in this case apply to the process SALES it perform activities such as Generation order , Development of the bill of sale, registration of the sale, distribution and delivery , payment by the customer , adjustments returns, discounts, and perform risk maps that help us identify which or events which are considered more risky for the company, then the existing control measures analyzes and propose new measures to mitigate those risks if necessary. Was obtained as a result of applying the method RISICAR risks: Failed Generation Order, Payment Fraud by the customer and Omission in the Register of Sales.
Análisis del ciclo presupuestario del Gobierno Autónomo Descentralizado de la parroquia Chiquintad, período 2017
(2019-07-18) Gahuancela Carpio, Gabriela Elizabeth; Parra Calle, Sofía Melina; Cubero Abril, Teodoro Emilio
This project focuses on the evaluation of the budgetary cycle phases of the Decentralized Autonomous Government (GAD) of the town of Chiquintad, for the fiscal year 2017. The evaluation of each of the phases of the budgetary cycle is of paramount importance, since it measures the fulfillment level of the goals and objectives of the Operative Annual Planning (POA), as well as, identifies weaknesses and flaws. Also, it allows to contribute with corrective measures to improve the GAD management. For this evaluation, the documentation submitted by the GAD staff was analyzed. The outputs of the evaluation allow to identify flaws in the POA, in the tracing of the projects, among others. Finally, recommendations are issued based on the identified shortcomings that are useful to improve management.
Análisis del comportamiento de los gastos presupuestarios en la Empresa Pública Municipal mancomunada de Aseo Integral de los cantones de Gualaceo, Chordeleg, Sígsig, Guachapala y El Pan EMMAICP-EP del período 2011-2013
(2015) Bueno Cuji, María Eugenia; Ulloa Vanegas, Karina Edovijes; Cubero Abril, Teodoro Emilio
The joint public company of integrated cleanliness of the cantons of Gualaceo, Chordeleg, Sigsig, Guachapala, and El Pan EMMAICP-EP, aims to offer a service of collection and final disposal of special and hazardous waste generated, working well with the environment. The objective of this thesis is a comparative analysis of budgetary expenditure to identify weaknesses and errors, enabling management to take corrective decisions and, in turn, becomes a key tool to determine the importance of the financial area. Reason for which the theme " BEHAVIORAL ANALYSIS OF BUDGET EXPENDITURE IN THE COMPANY PUBLIC JOINT INTEGRATED CLEANLINESS OF THE MUNICIPALITIES OF GUALACEO, CHORDELEG, SIGSIG, GUACHAPALA AND EL PAN EMMAICP-EP FROM 2011-2013” was established. To complete the work, it was possible to identify certain mismatches in the process stages of the budget cycle that led to inadequate execution of the budget within the period subject to analysis. Therefore, a proposal to improve consisting of a matrix based on the recommendations of the report, which presents the value -added strategies, responsibilities
Auditoría de gestión a la administración del Gobierno Autónomo Descentralizado Parroquial de Sidcay para el año 2016
(2018) Carabajo Matute, María José; Quizhpe Jimbo, Jenny Angélica; Cubero Abril, Teodoro Emilio
This present integrative project called "Management Audit to the Administration of the Sidcay Parochial Autonomous Decentralized Government " was carried out with the objective of evaluating the degree of efficiency, effectiveness and economy of the institution´s processes regarding the management of available resources and the achievement of the established objectives, during the period between January 1 and December 31, 2016 The review of our Management Audit is made to the Budget component and sub components Income and Expenses, which is divided into four chapters: CHAPTER I: In this chapter we examine the entity´s general aspects are dealt with. CHAPTER II: In this chapter we carry out the theoretical foundation which have to be applied in the process of internal audit are considered. CHAPTER III: In this chapter we execute the five phases of the audit. CHAPTER IV: Finally, we issue the respective comments, conclusions and recommendations are based on and that will consider to improve the parochial administration, are executed.
Auditoría de gestión a la dirección de obras públicas del Gobierno Autónomo Descentralizado municipal del cantón Sevilla de Oro, período 2017.
(2019-07-29) Jiménez Puglla, Mayra Jazmín; Romoleroux Urgilez, María Belén; Cubero Abril, Teodoro Emilio
The integrating project Audit of Management to the Directorate of Public Works of the Municipal Government of the Sevilla de Oro, during 2017 had been made with the purpose of examining and evaluating the internal control and the management carried out by the authorities and servers members of the entity, verifying the efficacy, efficiency and economy with which they use the resources. In the Chapter I there are an overall of function of the Municipal GAD, in which the information on the strategic planning, the main activities of the entity and at the same time, a detail of the study department. In the Chapter II there are the Theoretical and Legal Basis, in which the concepts that are served as the foundation for the improvement of the degree work are emphasized. In the Chapter III there is the development of the management audit, which starts with the work's order and the notification of the start of the audit, then it shows the preliminary planning phase, the specific phase, the execution and the communication of result and presenting through the audit report containing the main findings and recommendations to improve the management of the entity in the coming periods. To the end, in the chapter IV there are the conclusions and recommendations as a result of the integrated project, as well as the annexes that support each of the stages of the audit.
Auditoría de gestión a la Distribuidora Roceluma Cia. Ltda. período 2016
(2019-04-03) Piedra Quizhpi, María Mercedes; Uguña Beltrán, Diana Fabiola; Cubero Abril, Teodoro Emilio
The present integrating project “Management audit to the Distributor Roceluma Cia.Ltda., period 2016”, was conducted with the sole purpose of evaluating the degree of efficiency, efficacy, and economy minded for the use of the material and financial resources in the daily activities of the distributor. The exam was applied to the following components; sales and credits, delivery logistics, and warehouse divided in three chapters. Chapter One: Every detail related to the conceptualization of the management audit is hereby approached. Chapter Two: Information about the distributor was compiled. Chapter Three: The practical enforcement of the auditing was held consisting of four stages: First stage: Preliminary planning; the auditing team became familiar with the activities of the distributor. Specific planning; the preliminary evaluation of the control system was executed. Second stage: Implementation; the auditing programs were conducted and the work documents are developed in order to acquire enough evidence, which is relevant and suitable, to support the findings that provide a final report as a result. Third stage: Finally, the results were notified during a conference. Fourth stage: The recommendations resulted from the audit are followed and monitored. Chapter Four: Recommendations and conclusions are emitted on the present integrating project, as means to the end of contributing to the improvement of the company.
Auditoría de gestión al sistema de compras públicas en el Hospital Regional Vicente Corral Moscoso, período 2014
(2016) Chunchi Pulla, Ruth Isabel; Domínguez Gómez, Natalia Karina; Cubero Abril, Teodoro Emilio
This project consisted of a Management audit of Public Procurement System of the Regional Vicente Corral Moscoso Hospital during January 1rst. to December 31rst, 2014. During this period, it was possible to evaluate the management procurement processes in this institution. This project consisted of five chapters which were developed as follows: • Chapter I: This chapter described the general aspects of the institution, such as: historical background, geographical location, mission, vision, objectives, corporate values, organizational structure and financial position in the hospital. • Chapter II: It included the theoretical framework of the management audit. Laws and regulations were investigated as a base for the implementation of this degree work. • Chapter III: The Management Audit in the Procurement Department at the Regional Vicente Corral Moscoso Hospital was applied by following: Preliminary Planning, Specific Planning, Implementation, Communication and Tracking with the purpose of evaluating procurement procedures as: Electronic Catalog, Electronic Reverse Auction, Special Regime and Smallest Amount. The results of this audit were detailed mentioned in the process. • Chapter IV: This chapter included the conclusions and recommendations on the review of management audit conducted to the Public Procurement System Vicente Corral Moscoso Hospital are exposed. • Chapter V: This chapter included the supporting documents of the audit as working papers and supplementary material in support of research are included.
Auditoria de gestión al sistema de inventarios del Hospital Mariano Estrella de la ciudad de Cuenca
(2017) Jimbo Vélez, Adriana Nataly; Orellana Ruiz, Lorena Romelia; Cubero Abril, Teodoro Emilio
The present pre-qualification work before obtaining the Title of Public Accountant Auditor, called "AUDIT OF MANAGEMENT TO THE INVENTORY SYSTEM OF THE MARIANO ESTRELLA HOSPITAL OF THE CITY OF CUENCA" contains the next four chapters:  Chapter I talks about general features of the institution, historical review, mission, view, objetives, strategies, FODA matrix, portfolio of services, among others.  Chapter II, breaks down a brief theoretical framework that lets us to schematize the subject of study, explaining the Audit process levels and some of them are concepts related to inventories for a better understanding of the subject.  Chapter III develops the case study, where we apply management audit tests and procedures to inventories system of Mariano Estrella Hospital acording to Manual of Management Audit of the General State Comptroller's Office. We began with preliminary planning based on the known methodology that lets us improve our general knowledge about institution. In the specific planning stage they make work programs by subcomponent, continuing, in the next stage they make job documents, In such a way our findings could be more effective. Finally, in the last stage we perform a report where we show our results, conclutions and recommendations.  Below our responsability, in the Chapter IV we emit our conclutions y recommendations about this report, with the final purpose to contribute positively to Institution improving.
Auditoría de gestión ambiental a los residuos sólidos del Gobierno Autónomo Descentralizado Municipal de Azogues por período 2015
(2017) Uguña Astudillo, Carmen Janneth; Guncay Ochoa, Johanna Lizbeth; Cubero Abril, Teodoro Emilio
This study proposes to broaden Environmental Audits, with a focus on the area of finance, due to deficiencies related to the collection of tax revenues, taking into consideration the lack of funds necessary to cover management costs; which in turn leads to the non-compliance of various projects and current environmental regulations. For the development of the “Environmental Management Audit of Solid Waste for the Autonomous Municipal Government of Azogues - Period 2015,” the Methodological Guide of Environmental Audits, issued by the General Contralory of the State, was used. From this, the “Environmental Management Audit” must be presented to the General Contralory of the State. Currently, the Audit is not expected to receive the INEN-ISO 14001 Certification. The objective of the “Environmental Management Audit” is to verify the results of the Integral Management of Solvent Waste Program. Through the application of current environmental legal aid, as well as the “Environmental Management Plan,” the project will yield indicators regarding Efficiency, Effectiveness, and Economy. The results obtained from the application of the “Environmental Management Audit” will support the continuous improvement of management procedures, in addition to the application of an action plan, whose preventive measures will help improve overall function, and facilitate the achievement of program goals.
Auditoría financiera al Gobierno Autónomo Descentralizado de la parroquia Baños. Período 2016
(2018) Tacuri Chicaiza, Lourdes Beatriz; Zambrano Armijos, Denisse Stefanía; Cubero Abril, Teodoro Emilio
The present integrator project was carried out in order to obtain reasonable assurance of the figures presented in the financial statements examined, to evaluate the Internal Control and compliance with the legal and regulatory provisions in force; through the application of a Financial Audit to GAD parroquial of Baños 2016. The methodological development of this control action was carried out through the phases of: planning that is where the entity is known and a point of view is obtained broader about the critical areas, the execution that is where the findings are determined and the communication of results that is where the Audit Report is issued with recommendations necessary for the decision making in the GAD and which in turn will contribute to the improvement of the parroquia Baños.
Auditoría financiera aplicada al Gobierno Autónomo Descentralizado de Chiquintad, 2017
(2019-05-29) Gutierrez Sigcha, Jessica Tamara; Torres Correa, Nataly Paola; Cubero Abril, Teodoro Emilio
Through the following Integrating Project, we have as an objective to verify the reasonableness that the financial information given by the entity has and, at the same time, to obtain a reasonable security about which, looking forward to a better management and decision making by the entity. All of these throughout the implementation of a Financial Audit to the Autonomous Decentralized Government (GAD – Gobierno Autónomo Descentralizado – by its acronym in spanish) of Chiquintad Parish, for the term comprehended between January the 1st 2017 to December the 31st 2017. This control action has been developed by way of a methodic process in which, both the preliminary and specific planification phases are found, wherein it allows us to know widely the entity in order to, after this, we can emphasize our alertness and effort on the most critical areas. Whereas that, during the execution, the practical part, which is the one responsible of evince and obtain different findings starts, so we can proceed to give results and after this, portray the final report with different recommendations and conclusions which lead to an accurate decision making and with it, making the entity as well as the Chiquintad Parish better.
Auditoría financiera aplicada al Gobierno Autónomo Descentralizado Parroquial Rural de Cumbe período 2016 y 2017
(2019-03-14) Puchi Lojano, María Eugenia; Zambrano Mogrovejo, Carmita Isabel; Cubero Abril, Teodoro Emilio
The present financial audit has as an objective to publish an independent opinion in respect to the financial state of the Gobierno Autonomo Descentralizado Parroquial of Cumbe was achieved and presented reasonably. We will analyze through the application of techniques, auditory tests and procedures, based of selective tests, in the three stages of the test this is in the plan, execution and communication of results with the purpose of that the desired results serve to maintain an adequate management, and above all, serve to safeguard the resources and goods that integrate the public patrimony of the Parroquia Cumbe, wich guarantees the reliability, serve as support and in this way to provide tools for the correct management of the financial operation, and so promote the achieved efficiency of the plans, programs, and budgets in concordance with the prewritten policies and with the proposed objectives and goals, in order to guarantee reasonably the rendition of accounts, that is now indispensable that the GADs in the eyes of accomplishing the necessities of the collective and the established in the national development plan that tells with and analysis that strengthens the credibility of the information presented and with that the correct one that gives the opportunity the correct and evaluate the processes.
La auditoría gubernamental en los Municipios
(1993) Fernández Avilés, Gladys Victoria; Cubero Abril, Teodoro Emilio; Méndez Rojas, Vicente Eduardo
Diagnóstico de la gestión presupuestaria para el sector dedicado a la venta al por mayor y menor de productos veterinarios en el cantón Cuenca y propuesta para su mejoramiento. Caso práctico Agropecuaria en el Austro 2015-2016
(2016) Castro Jadan, Francisco Rafael; Medina Quizhpe, Carolina Abigail; Cubero Abril, Teodoro Emilio
Titling this paper, called Diagnosis of budget management for the sector dedicated to the wholesale and retail sale of veterinary goods in the canton Cuenca and the proposals for its improvement. Case Study: Agropecuaria en el Austro. For the period between the years 2015-2016. It has been developed with the purpose of promote socioeconomically to this economic area. The first item of this thesis will be the diagnostic of the situation of this economic sector, and then generate a model of budget management to serve as a guide and business development base, which later by decision of the owners of those companies that are involved in this economic activity, could be implemented and developed.
Estudio socio económico de la parroquia Guachapala
(1985-11-11) Jaramillo M., Sara; Cubero Abril, Teodoro Emilio; Vázquez Méndez, Paciente
Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado del cantón Azogues para el período fiscal 2015
(2017) Guamán Pichasaca, Christian Fabián; Paucar Ordóñez, Tatiana Magaly; Cubero Abril, Teodoro Emilio
The decentralized autonomous governments have to submit annual reports to determine that the result based on their administrative management allows the correct fulfillment of objectives and goals proposed through a correct use and adequate distribution of resources The proposed topic "Evaluation of Budget Execution of the Decentralized Autonomous Government of the Canton of Azogues during fiscal year 2015" in order to determine the efficiency in the use of resources and effectiveness in achieving their objectives with the data from the budget bill and the state of budgetary execution provided by the municipality of Azogues. In the first chapter, we make the prior knowledge of the study object that in our case is the GAD of Canton Azogues where we will study its population, productive sectors, its mission, vision, institutional values, services that it provides to society, its parishes, Limits, surface and its economic structure. The second chapter shows the theoretical concepts, laws, regulations and the phases of the budget cycle, based on which the study was carried out in addition to establishing the types of indicators to be applied in the analysis. The third chapter presents everything related to the evaluation of the implementation phase of the budget of the Decentralized Autonomous Government of Canton Azogues, which was carried out through the application of management indicators and financial indicators. It also contains the report issued after the budget analysis. Chapter four shows the conclusions and recommendations after the application of budgetary indicators to the implementation of the GAD of Canton Azogues.
Evaluación al ciclo presupuestario de la Corporación Eléctrica del Ecuador CELEC EP - Unidad de Negocio Hidropaute, por el año 2016
(2018) Jama Pallchisaca, Jose Fernando; Cubero Abril, Teodoro Emilio
Recent events and advances in the field of Ecuador's energy structure have stimulated the development of mechanisms for efficient use of both energy and the resources allocated by the State for the development of the productive matrix. Changes that have effects on the economic, political and social, so it is predominant the need to make constant evaluations to the budget cycle of the public sector based on the regulatory and legal provisions and guidelines, both of the control bodies and the internal procedures of the Corporation CELEC EP, so as to analyze the level of compliance with the budget in the development of the goals and objectives established. This work provides a basis for understanding the budget cycle of the Hidropaute Business Unit, one of the 13 units that make up the Corporación Eléctrica del Ecuador CELEC EP, for this purpose we use research techniques such as: qualitative application of questionnaires and interviews, quantitative tables, graphs and calculation of indicators. Hidropaute, despite being a public entity with government resources, is under the guidelines and guidelines of CELEC EP, a situation which means that it does not have a specific strategic plan for the unit, making it difficult to set objectives based on the need of the Hidropaute Business Unit, just as they do not have budget revenue certificates, because it is carried out at the level of the Corporation.