Browsing by Author "Pulla Guartambel, Jennifer Jacqueline"

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Análisis de Costos de Importación de una Empresa SAS de partes de calzado en el periodo 2023
(Universidad de Cuenca, 2025-02-11) Jara Peña, Lisseth Rocío; Pulla Guartambel, Jennifer Jacqueline; Alvarado Guzmán, Adrián Ramiro
This research arises from the need to analyze the import costs for the company INSUCAL SAS, which is dedicated to the commercialization of materials and parts of footwear, focusing on identifying and evaluating direct and indirect costs as well as expenses that entail importing these inputs. During the development of the economic activity, an increase in the level of sales has been identified, which is why it is necessary to analyze the costs of transportation, tariffs, logistics and other macroeconomic factors to which the operation of the company is exposed, in order to adapt to fluctuations in exchange rates, which has impacted the final cost of imported products. The objective of the research is to optimize the supply chain of materials and footwear inputs, looking for competitive suppliers in price and product, since there are trade agreements, Ecuador is in the position to evaluate the different possibilities of imports by negotiating better payment and delivery conditions. The implementation of a specific department for foreign trade and strategies that allow minimizing costs, by making purchases in volume or diversifying materials, are also considered. In summary, the analysis of import costs in 2023 was crucial for the sustainability and competitiveness of the company in the local footwear market, allowing efficient decisions and actions to be taken that positively impact profitability, by applying constant financial evaluations that allow identifying adequate financial ratios.