Browsing by Author "Ortiz Del Salto, Roberto Carlos"

Filter results by typing the first few letters
Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    Análisis de la aplicación de la NIIF 16 en empresas del sector comercial de la ciudad de Cuenca
    (Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-12-15) Ortiz Del Salto, Roberto Carlos; Heras Montesdeoca, Jorge Luis
    This research analyzes the application of the International Financial Reporting Standard (IFRS) 16: Leases, hereinafter IFRS 16, in companies belonging to the commercial sector of the city of Cuenca during the period 2022–2023. The applied methodology is a descriptive- documentary research approach with a quantitative focus. Financial statements of the selected companies were analyzed to verify the implementation of the requirements established by the accounting standard and to assess its impact at both the tax and financial levels. The results show that entities have generally incorporated the criteria for recognition, initial and subsequent measurement; however, variations were identified in the level of disclosure and in the criteria defined by the standard regarding accounting policies, measurement methods, and explanatory notes. Furthermore, some cases did not detail the deferred taxes generated by temporary differences. It is evident that the application of the standard directly influences key financial indicators, particularly those related to leverage, profitability, and asset structure. These findings provide an opportunity for future research to incorporate more precise information on lease contracts, terms, and conditions of each of the companies analyzed in this study.
  • Thumbnail Image
    Item
    Análisis de la aplicación del método de costeo variable y de costeo absorbente en empresas del sector Industrial de alimentos y bebidas en la ciudad de Cuenca durante el periodo 2021-2022
    (Universidad de Cuenca, 2024-03-21) Ortiz Del Salto, Roberto Carlos; Sacaquirin Minchala, Santiago Israel; Ayabaca Mogrovejo, Orlando Fabián
    This research analyzes the application of the variable costing and absorption costing method in 12 companies that make up the food and beverage industrial sector of Cuenca during the period 2021-2022. The methodology used is quantitative with a correlational descriptive scope, using synthetic analytical methods to examine the items, costs and returns of companies in the sector. To do this, the financial statements of the selected companies were analyzed, comparing the results obtained with the two costing methods. The study reveals divergences regarding the incorporation of costs, inventory valuation and calculation of cost of sales. The results of the research indicate that the absorption costing method presents a high final inventory value thanks to the consideration of fixed costs, while the variable costing method shows an inventory that only considers variable costs, therefore lower, which presents a decreased operating profit with respect to the absorbent method. Furthermore, a core finding lies in the importance of applying the model that best adapts to the business line, strategic priorities and specific needs for financial information in each company. Although the study is limited to the regional food industry; Their learnings about the strengths and weaknesses of variable models versus absorption have transversal applicability. It also opens interesting lines of research on the link between costing systems and integral performance.