Browsing by Author "Fernández Avilés, Gladys Victoria"

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Administración de bodegas y su aporte a la gestión empresarial, caso Pan del Ecuador S. A.
(2001/11/11) Matute, Miriam Soledad; Sisalima, Freddy Gerardo; Fernández Avilés, Gladys Victoria
Análisis de la evolución del RISE y el impacto en las actividades económicas en la provincia del Azuay durante los años 2011-2012
(2013) Guachún Orellana, Paola Verónica; Matute Mendoza, Vilma Maricela; Fernández Avilés, Gladys Victoria
Análisis de los estados financieros de la Ferretería "El Nuevo Constructor" para la toma de decisiones del 2006
(2007) León León, Tatiana Zulema; Lojano Chacha, Jenny Marlene; Fernández Avilés, Gladys Victoria
Análisis del deterioro del valor de los inventarios
(2012) Campoverde Pacheco, Mayra Soledad; Orellana Castillo, Adriana Fernanda; Fernández Avilés, Gladys Victoria
Aplicación del análisis multivariado para la obtención de un índice sintético de valor empresarial. Caso: empresas grandes y PYMES de la ciudad de Cuenca dedicadas a la fabricación de muebles
(Universidad de Cuenca, 2021-04-06) Peralta Zúñiga, Marco Leonardo; Fernández Avilés, Gladys Victoria
This article is based on the assumption that the traditional methodology for calculating value is not applicable to large companies and SMEs in Cuenca dedicated to the manufacture of furniture, the main objective being to establish a Business Value Index and the key creation factors of value, for the period between 2007 and 2019, to which the respective econometric treatment has been given, through a Multivariate Analysis by the Principal Components method. The results indicate that the companies in this branch require strong capital injections, long periods of investment recovery and their income is easily influenced by economic "boom". The convenience of establishing clusters or associations between SMEs was also determined as a strategy to enhance their strengths and remain in the market
Aplicación del método risicar en el proceso de compras de la IIustre Municipalidad de Cuenca
(2009) Lazo Carrión, Karina Natacha; Fernández Avilés, Gladys Victoria
Auditoría de gestión a la cuenta inventario del Instituto Ecuatoriano de Seguridad Social (IESS) en la ciudad de Cuenca, aplicado al Departamento de Farmacología e Insumos
(2016) Segarra Naranjo, Verónica Alexandra; Rivera Rodas, Edisson Miguel; Fernández Avilés, Gladys Victoria
This research work “management audit at the inventory account of ecuadorian institute of social security (iESS) in Cuenca city, applied to the pharmacology and supplies department” was developed in accordance with the Audit Regulations Usually Accepted, International Audit Regulations, International Regulations of Financial Information, and through the Manual of Management Audit of the National Audit Office. At the same time, Internal Control, Management Indicators, Statistical Analyses that allow evaluating the efficiency, effectiveness and economy were applied. Chapter I describes the background and basic concepts of the institution. It explains in detail its history, philosophy, objectives, policies, functional organic structure, the strategic plan implemented by the management and its legal base that allow the ideal development of the Management Audit. Chapter II defines the theoretical and conceptual bases of the Management Audit addressed to the Public Sector. This theoretical framework includes the essential contents to support this technical application. Chapter III proceeds to the analysis of the audit processes to express an opinion about the Management in the Pharmacology and Supplies Department. In this chapter, the different determined phases of Management Audit are developed. Chapter IV presents some conclusions and recommendations from our research work.
Auditoría de gestión a la Dirección de Educación del Azuay; aplicada a la división de Recursos Humanos; período 2009
(2012) Berrezueta Guayllasaca, Tito Abdón; Solís Ortiz, Dolores Cecilia; Fernández Avilés, Gladys Victoria
Auditoría de gestión aplicada al sistema de ventas de la planta industrial Guapán de la Compañía de Economía Mixta, "Unión Cementera Nacional, UCEM C.E.M."
(2015) Bacuilima Brito, Daysi Gabriela; Bermeo Contreras, Andrea Catalina; Fernández Avilés, Gladys Victoria
The realization of the Audit Management applied to the sales system from the “Planta Industrial Guapán” of mixed economy company, “Unión Cementera Nacional, UCEM C.E.M.”, for the period between January 1 and December 31, 2013. It was carried out in order to assess: the efficiency, the effectiveness and the economy of the administration in the management of the company resources. In the Auditing of management to the sales system for “Planta Industrial Guapán”, it was assessed: internal control, fulfillment of the annual operating plan, tworkers suitability, fulfillment with bank guarantees, fulfillment with credit terms, fulfillment with the budget , distributors, advertising and competence, by means of the applying of different auditing techniques. The same which are supported by work papers, they allowed us to identify and develop findings audit where it is presented in a detailed way the conclusions and recommendations, the same which should be implemented by the administration and they should contribute to improving the sales system.
Auditoría de gestión en PYMES
(2012) Mejia Quizhpi, Karina del Rocio; Valencia Naranjo, Jenny Gabriela; Fernández Avilés, Gladys Victoria
Auditoria financiera a la Compañía de Transporte en Buses Diez de Agosto S. A. por el período comprendido del 1 de enero al 31 de diciembre de 2010
(2012) Berrezueta Parra, Liset Adriana; Martínez Coronel, Juan Carlos; Fernández Avilés, Gladys Victoria
Auditoría financiera a la Empresa Imporochoa Cia. Ltda., período comprendido entre el 1° de enero al 31 de diciembre del 2010
(2012) Abad Iglesias, Martín German; Mora Aguirre, Gabriel Leandro; Fernández Avilés, Gladys Victoria
Auditoría financiera a la Empresa Sagitta Cía. Ltda. de 1 de enero al 31 de diciembre del 2010
(2012) Mendoza Peñafiel, Nelly Verónica; Sucuzhañay Loja, Mercy Isabel; Fernández Avilés, Gladys Victoria
Auditoría financiera a Servicable Cía. Ltda. durante el período comprendido del 1 de enero al 31 de diciembre de 2011
(2013) Chacón Fajardo, Juana Pilar; Segarra Vera, Fabiola Elizabeth; Fernández Avilés, Gladys Victoria
In the development of any activity the owners, investors, entrepreneurs and consumers in general, are on the lookout of how it is developing its social, economic and commercial expectations is this power which they see all these actors look aimed to find new ways of developing and optimizing their resources, confront whose purpose in part is present to the audit in its different applications, either as in the field of operations or as in the case of our thesis topic applied to company financial statements SERVICABLE at December 31, 2011 with the primary purpose of inspecting and verifying past events whose origins are based on transactions in the account of his activities and that its history are reflected in the accounting records, to confront what is written to what happened, in which the auditor examined it directly inside, watching for accuracy, completeness and authenticity of such demonstrations, enabling the analysis and evolution of the information collected on financial records the company. With the Financial Audit is to verify that the financial reporting, operational, administrative presented is reliable, accurate and timely. Is reviewing the facts and operations phenomena occur in the way they were raised, that the policies and guidelines established have been observed and respected, that tax obligations are met, legal and regulatory provisions in general. Is evaluating the way it is administered and operates trending maximum utilization of resources. The objective of this research is the complete overhaul of the financial statements of the Company SERVICABLE, with a criterion and independent view, in order to express an opinion on them to third-party effects, for which we used techniques and Audit procedures such as visit to the facilities of the Company, monitoring, reconciliation, calculation, preparation of questionnaires, narrative descriptions, interviews, information collection and analysis, flow charting, preliminary decision matrix component, and , reports for each stage of the audit. After the audit is concluded that the administration has not declared reserves based on the utility of the corresponding period, which constitutes a breach of the bylaws of the Company and the Companies Act, except for the above financial statements are presented fairly, in all material respects, the financial position of SERVICABLE CIA. LTDA. to December 31 at 2011, and of its financial performance for the year end on that date, according to Ecuadorian accounting standards.
Auditoría financiera al Registro de la Propiedad del Cantón Cuenca, período 2018
(Universidad de Cuenca, 2020-02-06) Bele Tepán, Daysi Pamela; Guamán Andrade, Doménica Patricia; Fernández Avilés, Gladys Victoria
The set of practices applied along this Project constitute a replica of processes and products generated by governmental control entity at the country as a Financial Audit; with the aim to determinate the fairness at figures exposed in the Financial Statements by Registro de la Propiedad del Cantón Cuenca for the year 2018. The theoretical framework shapes a guide which links up basic information for knowledge about entity with terminology used at Audit processes application. The Methodological Design exposes the kind of investigation used for the results proposed obtention. The Project development exposes the Governmental Financial Audit essence along the application of its three phases: The planification phase, which attempts to collect information about entity and evaluates inherent and control risks with the purpose of detecting critical areas to be evaluated throughout the next phase. The Execution is the most important time in the process and consists of the application of Audit tests which were defined at programs with the aim to bear out that processes and results exposed by entity are fair or if there were not, detecting irregularities which are expressed through Audit report, as a part of the third and last phase named Communication of results in order to improve the processes related with Financial Management and Internal Control
Auditoría financiera al sistema de créditos de la Cooperativa de Ahorro y Crédito Guachapala Ltda. por el año 2012
(2013) Ochoa Japa, Angélica Gabriela; Guerrero Merchán, Eugenia Margarita; Fernández Avilés, Gladys Victoria
The Financial Audit today has become one of the main tools that brings added value to the entities, of which the Independent Auditor has used to help review and consider whether such financial statements have been prepared fairly and in accordance with Generally Accepted Accounting Principles. And make known the result of his examination by a ruling or technical and professional opinion on the financial situation of the company. In the case of our subject "Financial Audit Loans to the Savings and Credit Cooperative Guachapala Ltd., for the year 2012" was performed in order to inspect and verify their past events and economic movements administrative activities , with the purpose of expressing an opinion on the credit system of the Savings and Credit Cooperative Ltda.es Guachapala why we have focused on the account 14 loans and credit Subaccount to determine if your Financial Information is presented reasonably and in accordance with the Generally Accepted Accounting Principles, for it has made use of techniques, audit procedures, methods of evaluation of internal control work papers, gathering information and sufficient competent evidence. Also includes the verification of compliance with laws and regulations, policies and other regulations governing financial and administrative operations performed by the entity. We believe we have obtained sufficient and appropriate information to the audit and this provides a reasonable basis for our opinion.
La auditoría gubernamental en los Municipios
(1993) Fernández Avilés, Gladys Victoria; Cubero Abril, Teodoro Emilio; Méndez Rojas, Vicente Eduardo
Control interno en el Departamento de Producción de la Cooperativa de Producción Artesanal San Isidro enero - junio 2012
(2012) Matailo Quituisaca, Silvia Gerardina; Tenesaca Quizhpi, Catalina Rosalia; Fernández Avilés, Gladys Victoria
El control interno en pequeñas empresas caso: Ferreteria Central
(2007) Galán Chiriboga, Sofía Nataly; Salinas Calle, Diana Rosalía; Fernández Avilés, Gladys Victoria
Desarrollo de un sistema de costeo estándar para una empresa de productos alimenticios
(Universidad de Cuenca, 2025-02-11) Herrera Herrera, Melva Michelle; Molina Heredia, María Eugenia; Fernández Avilés, Gladys Victoria; Barragán Landy, Milton Francisco
Cost Accounting is important for industrial companies, as it provides information for a better allocation of resources and to determine the cost of a finished product (Molina Cedeño et al., 2019). However, some companies lack a cost system that offers accurate information for decision-making. This study aims to design an adequate cost system in the industrial company Pastificio Nilo Cía. Ltda., considering standard costs to improve the effectiveness of decision-making by managers. The methodology used consisted of collecting information through technical visits to the production plant, interviews with company managers and conducting bibliographic research to allow a comparative analysis of the real costs with the standard costs of the production elements. In conclusion, after calculating the variations, we obtained favorable results for the raw material, labor and general manufacturing costs for the production of the two lines in their different presentations. Except for the amount of raw material for line 1 production in the 44-pound presentation, we have an unfavorable variance, indicating that more raw material was used than budgeted. With all of the above, it is recommended to implement a standard cost system that allows adequate control when allocating resources for the manufacture of products and adapting the system according to changes in the company.