Browsing by Author "Ochoa Brito, Milton Oswaldo"

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    Análisis de la aplicación de la NIC 2 inventarios en el sector comercializador de materiales de construcción de la ciudad de Cuenca y su impacto contable y tributario. Caso práctico: Construgypsum Cía. Ltda.
    (2015) Ochoa Brito, Milton Oswaldo; Rojas Parra, Tatiana Alejandra; Chuisaca Alvarez, María Elena
    In the developing about thesis "Analysis of the application of NIC 2 Inventories in building materials marketer city of Cuenca and its accounting and tax impact sector. practical case: Construgypsum Cía. Ltda.” it is based on the evaluation of the correct application of financial regulation. Due to inventories in commercial companies represent the main axis of its activities, which is why it is necessary to evaluate all stages of marketing as well as generate useful guidelines for an adequate management and control The analysis of inventories is focused on two areas of research; on one hand the accounting treatment to which we will refer from your initial assessment their procedures for the internal management, the level of rotation, and the procedure for inventory when these exceed the cost, it means the calculation of Value Net Realizable, the other axis of the researching is the tax treatment where the value generated in the Nero Realizable value as a deductible expense in the tax reconciliation is involved
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    Análisis del grado de absorción del margen financiero neto como indicador de riesgo financiero por incidencia de covid-19 en las cooperativas de ahorro y crédito en el sector de la economía popular y solidaria del segmento 1 de la provincia de Azuay
    (Universidad de Cuenca, 2022-12-13) Ochoa Brito, Milton Oswaldo; Moscoso Calle, Nubia Silvana
    This article analyzes the context of the impact that the health emergency situation due to COVID 19 has had on the financial margins of the Savings and Credit Cooperatives of segment 1 of the province of Azuay. The economic effects during 2020 were relevant in most sectors, resulting in the stagnation of a large number of commercial and production activities, the impact was national and international. In this context, the absorption degree indicator is analyzed and how it behaved before and after the pandemic, and its future is forecast. The theory of time series is applied from the perspective of stationarity, with models to test their changes and also how each of the accounts that serve to calculate this indicator that can be used as a reference of financial risk have been affected