Browsing by Author "Cuesta Guerrero, Vanessa Carolina"

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Convergencia de la normativa de contabilidad gubernamental, hacia las normas internacionales de contabilidad del sector público: caso Gobernación del Azuay
(Universidad de Cuenca, 2022-01-03) Cuesta Guerrero, Vanessa Carolina; Aucay Cabrera, José Patricio
The main objective of this article is to analyze the convergence of government accounting standards towards IPSAS 33 First Time Adoption of accrual basis International Public Sector Accounting Standards, which analyzes the main policies and adjustments for adoption, in order to improve the accounting and financial management of the Government of Azuay. The research is a documentary descriptive type, since it allows to analyzes the accounting- financial processes of the activities and operations to offer an integral service to the population Azuaya. The results obtained in the research of the application of IPSAS 33 consists of the application of reclassification adjustments for the convergence, also the revaluation of the goods properties and finally the implementation of accounting politicians with the purpose of improving the effectiveness, efficiency and economy of the accounting – financial operations, by means ofthe new platform of financial transaction denominated SINAFIP, implemented by the Ministry of Economy and Finances. It helps to generate financial information under international standards that will allow to obtain real and reliable information for the taking of institutionaldecisions.
Propuesta de costeo basado en actividades para la Empresa Italimentos Cia. Ltda. en el periodo marzo-junio 2016
(2017) Cuesta Guerrero, Vanessa Carolina; Fajardo Guallpa, Jonnathan Xavier; Chuisaca Álvarez, María Elena
Nowadays, the companies dedicated to the production and marketing of sausages have become more competitive and for that reason these companies pursue to protrude of some way, either by making investments, increasing their range of products, attracting new customers, etc. The company Italimentos Cía. Ltda. is one of the most important at a local and national level and for this reason pursue to be more efficient in the management of its resources. One of the tools that helps the efficient management of resources is the ABC costing. For this reason, the company applies the ABC costing in the production of sausages, but not in the farms in which the process of breeding and fattening of pigs takes place. Due to this it was decided to accomplish the present titling work that pursue to develop a proposal of Activities Based Costing for the Farm of the company Italimentos Cía. Ltda. located in Santa Isabel for the period March-June 2016, the same that will pursue to determine new unit and total costs of the rearing and fattening of mothers, boars and piglets to compare them with the current costs that the Farm operates and thus help the Company to make better decisions.