Browsing by Author "Segarra Tapia, Silvia Lorena"

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La Administración del impuesto a la renta y del IVA en las empresas productoras y comercializadoras de bienes
(2006) Segarra Tapia, Silvia Lorena; León Váldes, César
Análisis de costos para toma de decisiones. Caso en industria de bicicletas
(Universidad de Cuenca, 2020-01-13) Molina Ortiz, Christian Eduardo; Valdivieso Ortiz, Paula Viviana; Segarra Tapia, Silvia Lorena
This research project refers to a cost analysis for decision making in a bicycle company, which seeks to diagnose the management of production costs in the revised company for proposing actions that contribute to the needs of continuous improvement according to analysed information from the year 2017. The analysis of quantitative and qualitative variables, which, according to certain authors, are necessary for greater understanding. Theory and concepts of several authors were considered in the study. For the control of costs in bicycles production, an administrative model for cost centers was proposed considering a system for specifications for the accumulation of costs. It was also necessary to develop a first study about quality costs to provide a tool for continuous improvement related to the company updated theoretical foundation and needs. With the analysis performed, more efficient information is obtained for better decision making by senior management.
Análisis de costos y propuesta de modelo para Finca Bananera. Caso Finca María Narcisa – El Oro
(Universidad de Cuenca, 2024-01-03) Romero Fernández, María Félix; Saavedra Abril, Xavier Rafael; Segarra Tapia, Silvia Lorena
This project analyzes the costs involved in the production process of the Banana Farm; Corralitos Sector located in the Province of El Oro; in order to obtain reliable data that allow timely decision-making to improve the profitability of the Farm. The Farm does not know its cost structure, nor does it have historical information about it. In this project, field research is applied to obtain data directly from the site or area of study. Observations, interviews, and documentary analysis were carried out to extract useful information. With the data collected, methods and analysis tools were applied. A form or model of cost treatment for the Farm is presented, with the determination of the cost of production of the Farm through the system of costs by processes, which is best applied due to the nature of the business, the use of tools for knowledge of useful information regarding costs and how these affect to obtain the utility. With knowledge of the most representative cost element and the degree of operating leverage on the farm, decisions can be made to improve profitability. The real profitability of the 2022 period was identified and information management proposals were provided throughout the development of the project.
Análisis de la estructura de costos y gastos para la toma de decisiones. Caso de estudio empresa de ensamblaje de motocicletas y televisores
(2019-04-04) Cárdenas Arias, Bibiana Elizabeth; Guamán Ochoa, Maritza Monserrath; Segarra Tapia, Silvia Lorena
This research shows the results of a study whose main goal was to analyze and diagnose cost structures and distribution of expenses of an assembly company in Cuenca city to obtain relevant information for decision making. The investigation considered technical and legal regulations applicable to the case. A four-stage methodology was developed for a complete and orderly analysis where the treatment of costs and expenses are examined and described in detail. It is possible to propose improvements in recognition and presentation criteria of overheads. In terms of costs, costing operations system is proposed as accumulation system cost and system by cost centers as administrative control system. In this way, through the use of administrative accounting, a solution is given to the company’s need to generate relevant information for decision making. From the cost information, it was opportune to apply administrative tools such as cost-volume-profit model and the mix of products to profit maximization, basic tools to provide managers useful data for planning and control of production in the short term.
Differences between Belgian and us financial reporting requirements for non-profit organizations
(2016) Segarra Tapia, Silvia Lorena; Reheul, Anne-Mie
Diseño de un sistema para controlar costos y gastos en una panadería y pastelería con nuevas estrategias de comercialización
(Universidad de Cuenca, 2023-03-06) Rodríguez Holguín, María José; Sumba Marín, Hernán Vinicio; Segarra Tapia, Silvia Lorena
The Gualaceo Bakery and Pastry Shop is a company that has been 27 years in the bakery sector of the canton of Gualaceo and is dedicated to the production of breads, cakes and traditional sweets of the canton, has a continuous production to satisfy its customers around the bakery and those who visit the canton. The purpose of this integrative project is to provide a way to control costs and expenses to the business. The cost of the production of bread, cookie bread and sponge cake is determined, since these are the products with the highest daily production, therefore a system by processes is proposed. In addition, information on administrative and sales expenses required throughout its activities is collected. Finally, marketing strategies are identified through an analysis of the 7Ps in order to increase sales and, above all, to reach more customers. In the first chapter, the basic and methodological aspects of the project are presented. In the next chapter, the rationale is presented. In the third chapter, a situational analysis of the macro and micro environment was carried out in order to determine the current scenario, as well as other business data, together with information and data to implement the cost and expense system. In the fourth chapter, the cost of production is determined by means of the system by processes; administrative expenses and sales expenses are also classified, and finally, new marketing strategies are proposed through the application of the 7p. Finally, the fifth chapter presents the conclusions, limitations and recommendations of the study.
Estudio para la determinación de costos: caso de Laboratorio de Topografía y Geodesia
(Universidad de Cuenca, 2024-05-30) Espinoza Quintuña, Whendy Monserrath; Morocho Pachar, Kevin Mauricio; Segarra Tapia, Silvia Lorena
This degree work was carried out with the objective of studying, analyzing, and determining cost information for the provision of services of the Topography and Geodesy Laboratory, in order to promote sound decisions for its continuity and/or development. The research that has been developed is focused on the collection and analysis of data, for which it was based mainly on interviews, data collection, and direct observation of the facts, in addition, primary information sources were used such as the databases of the financial, accounting, and goods and inventory departments. To determine costs, the traditional costing method and the TDABC method were used, for which the resources, elements and cost drivers, and the activities incurred by the laboratory were identified. The results obtained from these methods allowed us to conclude that the TDABC method based on activities allows the determination of costs in a more accurate and real way because it takes into account the time and unused capacity, something that the traditional method does not clearly show. This work is done in favor of contributing to the objective of the laboratory and its vision, therefore, it was justified with the report that is given to the engineers of the laboratory so that they can make use of it in the decision-making process.
Gestión de costos y planificación tributaria: caso en prestación de servicios de espacios verdes, y diseño interior y exterior
(Universidad de Cuenca, 2023-02-27) Collaguazo Taza, Joseline Carolina; Pacheco Tenesaca, Erika Magaly; Segarra Tapia, Silvia Lorena
The fluctuating economy of the country has caused that day after day, the number of unemployed Ecuadorians increases, who faced with the crisis, have taken entrepreneurship as an alternative measure to achieve economic sustainability. However, most of these businesses fail to position themselves in the market due to the lack of use business tools that allow them to achieve the expected performance. Cost management and tax planning enable entrepreneurs to obtain useful information for correct decision making and administration of resources, since they are limited, their use must be prioritized in what is most beneficial for the business. It is for this reason that in this titling work the costs are managed and the taxes to CVerde Diseños are planned. This work is based on a non-experimental design with a mixed research approach that includes the collection and analysis of qualitative and quantitative data, obtained through the following techniques: documentary review, interview, questionnaire, and internet. Besides, adapted methodologies are used for each topic. From its application, the results obtained allow, on the one hand, cost management using techniques such as: Cost-Volume-Profit Analysis, Just in Time, and Target Cost; that provide to CVerde to know the real profitability of its economic activities. As well as a tax plan that helps to determine the fair amount to pay for tax obligations without falling into surcharges.
Integración de información de costos para la toma de decisiones en industrias de ensamblaje
(2020) Guamán Ochoa, Maritza Monserrath; Sigüenza Guzmán, Lorena Catalina; Segarra Tapia, Silvia Lorena; Cárdenas Arias, Bibiana Elizabeth
is article reports the results of an in situ analysis of the usefulness of cost information for decision making in assembly companies,through a case study in Ecuador. e study proposes the use of systems and tools, thus a company can respond to the need forcost information since companies need accurate information between what it means to determine unit cost of the product andto control costs by area. For this, it is considered, on the one hand, costing operations system as accumulation system and, onthe other hand, system by cost centers as administrative control system. Based on the information obtained from the costingsystems, administrative tools such as cost-volume-profit model and the product mix to profit maximization provide managersuseful information for planning and control of production in the short term.
Integrating corporate social responsibility and quality management into the TDABC costing system: a case study in the assembly industry
(2022) Vedernikova Null, Olga Null; Morocho Zurita, Carlos Villie; Sigcha Quezada, Erik Alejandro; Segarra Tapia, Silvia Lorena; Sigüenza Guzmán, Lorena Catalina
Purpose – This paper aims to show the potential of time-driven activity-based costing (TDABC) to value and integrate corporate social responsibility (CSR) and quality management (QM) processes in the assembly industry. It provides valuable insights about operational processes, sub-process, and activities within assembly companies by using TDABC’s time equations with more accurate costs for the decision-making process. Design/methodology/approach – The current paper proposes a new methodology framework with four QM and CSR implementation levels and several costing scenarios through the TDABC system. The valuation was built based on the activities of essential referents in each subject, such as ISO, Ethos Institute, and electrostatic discharge control programs. To this end, a case study in the assembly industry processes was conducted with data from a TV assembler. Findings – The results highlight that TDABC can be extended to perform a cost analysis with QM and CSR processes. The environmental management and occupational safety and health administration processes were considered part of CSR to do so. Consequently, managers can simulate the cost and impact of incorporating CSR and QMin assembly processes and thus decide the implementation degree and its corresponding planning according to the needs and available resources. In this particular case, the company increases a maximum of 12% of its resources to be socially responsible and manage its products’ quality. Originality/value – Although theoretical models on CSR have been developed, the current study provides a practical framework based on TDABC scenarios that enterprises can easily implement to support and evaluate QM and CSR processes.
Modelo comparativo de métodos de costeo: ABC, TDABC y FTDABC. Caso de Departamento de Educación Continua en Institución de Educación Superior
(2022-09-10) Ávila Faicán, René Santiago; Peralta Asmal, René Fernando; Segarra Tapia, Silvia Lorena
Cost information at the service of administrators allows clearer approaches in their decision making. The area of Continuing Education of a Higher Education Institution in the city of Cuenca, concurrent in other institutions of the same sector, with fundamental topics of the globalized world, includes a case study in which the analysis of different costing systems converges. The study and theoretical proposal for the application of the ABC, TDABC and FTDABC methodologies involve the identification and determination of steps for the conduction of costs from the resources to the cost objects, the contrast between methods and the clear determination of complementary and/or not required parts between the concepts, provide relevant information not only for the administration of the area but also for those interested in knowing innovations in the application of costs. The ABC system that recognizes the activities that accumulate and in turn transfer costs to the services provided in Continuing Education, the TDABC system that extends the ABC methodology with the inclusion of the time variable, followed by the extension with the FTDABC methodology where the concept of fuzzy logic becomes important to determine results with the Delphi method, allows, among others, the analysis of processes, time, capacity, fuzzy triangular numbers, to be important elements of the study. In addition to providing information on the best result, it allows the understanding of these concepts in a context that demands permanent attention for the pedagogical development within the academy and professional environment. The development of the work shows that the three methods are applicable to Continuing Education services, however the results suggest that the costing system based on the time invested per activity - TDABC is the recommended one according to the characteristics of the department.
Propuesta metodológica para un sistema de costos con datos predeterminados. Caso de estudio: empresa de ensamblaje de tarjetas electrónicas
(Universidad de Cuenca, 2020-02-06) Piedra Zavala, Christian Andrés; Calle Armijos, Boris Fabián; Segarra Tapia, Silvia Lorena
This project presents a cost proposal related to accounting, administrative and financial control. It is studied in three stages: a cost accumulation system that allows optimization and development through cost centers, together with the use of predetermined data. In order to find out an approximated cost of production for each item, of a company that assembles television electronic cards through two assembly lines: automatic and semiautomatic. A cost accumulation system by process of fabrication, is designed for a production without inventories of products in process and with the units totally finished at the end of the period, in which two or more process intervene. Cost center accounting is a system that measures the plans and actions of each area or center. Taking this information into account, the estimated cost is analyzed from an ordinary minimum squared method and weighted moving averages, concluding with a system of standard costing which analyses random variations resulting. The study carried out provides tools that promote timely and accurate costs, to strengthen strategic decision making in the company.