Browsing by Author "Suin Guaraca, Luis Heriberto"

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Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón El Pan, período 2016
(2019-04-22) Chocho Balarezo, Fernanda Carolina; García Culcay, Diana Alexandra; Suin Guaraca, Luis Heriberto
In the present titling work. an analysis is made to the phases of the budgetary cycle of the canton El Pan based on the provisions of the Organic Code of Planning and Public Finance the present investigation consists of four chapters in the first, the general background of the Autonomous Decentralized Government of Canton El Pan is written where the limits are described. the communities that are within the canton, the population, the mission, the vision, the values and constitutional principles, the objectives, the organic structure of the GAD, the works that have been made according to data Population census data in 2010 and projects carried out in 2016. In the second chapter the theoretical framework is made known on which the research will be based, as the budget and the importance, the structure, the grouping, the principles, the phases of the budget cycle; programming, formulation, approval, execution, evaluation and monitoring, closure and liquidation. On the other hand, the budget indicators are shown the same ones that will be analyzed and interpreted. In the third chapter the analysis is performed of each phase of the budget cycle, through the application of questionnaires and the application of budgetary indicators in this way determining the flaws that were found and the causes for which said inconveniences occurred. In the fourth chapter the conclusions were determined analyzed in the previous chapter in this way the respective recommendations were given the same ones that should be taken into account in the later.
Análisis al ciclo presupuestario en el Gobierno Autónomo Descentralizado del cantón Girón en el período 2015-2016
(2017) Mosquera Patiño, Erika Patricia; Solano Montero, Zoila Rosa; Suin Guaraca, Luis Heriberto
This Graduation project focuses on “Analyzing the government spending budget of the Cantón Girón in the period/cycle 2015-2016”. The project will analyze in detail that all the stages of the budgeting cycle are being fulfilled in accordance with the law and relevant regulations. The analysis will also determine how effective and efficient the administration of this department is, in regards of reaching their objectives and achieving their performance goals. In the development of the project, a quantitative and qualitative approach is applied to obtain the budget cards and the accounting reports as well as the interviews with the entity's officials. The main results of the project that there were deficiencies in the programming and execution stages, which did not have a good planning for the preparation of the POA and the adequate use of resources was not given, since overestimated values were applied, losing efficient and opportunity cost.
Análisis de la recaudación del porcentaje del impuesto a la renta según el art. 24 del Código de la Producción y su impacto en la recaudación y declaración de impuestos a nivel de la provincia del Azuay tanto para Empresas como para el SRI
(2015) Delgado Pinos, Vanessa Margarita; Pinos Anguisaca, Adriana Valeria; Suin Guaraca, Luis Heriberto
This thesis is based on the recent resolution issued by the AsambleaNacional in 2010, which established the gradual reduction of three percentage points in the income tax. This resolution is carried out by deducting a percentage point each year. This new reform stipulated under Art. 24 of CódigoOrgánico de Producción, Comercio e Inversiones. Therefore, this research project is an analysis of declaration and collection of income tax in the province of Azuay , so that with the finished of this study can determine benefits or damages from the implementation of the reform. Analyzing the information from the database Servicio de RentasInternas can see that the collection tax increase and reform accomplish the goal of encouraging the production and making a field study in the societies of province of Azuay established that although the companies know that there is a reduction but do not know the rules the same for each year.
Análisis del ciclo presupuestario del Hospital Regional Vicente Corral Moscoso, periodo 2016
(2018) Cuenca Moyano, Daniel Mauricio; Suin Guaraca, Luis Heriberto
The present job of certification is focused in the analysis of each phase of budget cycle: Programming, Formulation, Approval, Execution, Evaluation and Monitoring of Budget Execution, Closing and Liquidation of the Institutional Budget belonging to Vicente Corral Moscoso Hospital during 2016 period. The evaluation was done to stablish the level of efficiency and effectiveness of the assigned resources and if these were used to geet the achievement of the pre-set goals through the correct aplication of the legal dispositions between them: “El Código Orgánico de Planificación y Finanzas Públicas”, “Normas Técnicas de Presupuesto” y “Normas de Control Interno para el Sector Público” The metodology used in the searching is based in the quantitative thechniques like: The analysis of the budget cells , The Anual Operative Plan and other documents and also the interview and the obsevation were aplicated The mos important results obtained from the investigation are: The institution depends totally from the finalcial resourses that the state assings it, the hospital ended its economic year with a high level of budget execution with several reforms to the budget during 2016 period.
Análisis del impacto financiero causado por los cambios impositivos establecidos por el COMEX, INEN y MIPRO sobre el sector importador de vehículos y repuestos en la ciudad de Cuenca en los años 2012-2015. Caso Austral Cía. Ltda.
(2016) Alcívar Arízaga, Cristina Paola; Maila Figueroa, Verónica Alexandra; Suin Guaraca, Luis Heriberto
This research aims to conduct an analysis of the financial impact caused by tax changes established by the COMEX, INEN and MIPRO, on importing vehicles and spare parts in the city of Cuenca in 2012-2015, due to the fact that there are restrictions and quality standards that apply to the import of certain products in the country. For this study, a survey was applied to a sample of companies located in the city of Cuenca to be aware of the rules that had the most influence in vehicles importation and its spare parts, to be aware also of the changes that companies adopted during the term, the level of impact of sales revenues and changes in its import volume. On the other hand, the importing company Austral Cía. Ltda., was analyzed as a case study. This company has had a great track record in the area of imports as it has been importing since 1968, where further study was conducted through an analysis of the financial statements. Through this investigation it was determined that the sales revenue of the importing companies in the city of Cuenca have declined dramatically.
Análisis del valor económico agregado (EVA) en el sector financiero popular y solidario de la ciudad de Cuenca desde el año 2010
(2015) Baculima Moncayo, Gabriela Fernanda; Méndez Yanza, Jeniffer Estefanía; Suin Guaraca, Luis Heriberto
In the current thesis entitled “Analysis of the Economic Value Added” in the financial, popular and supportive sector of Cuenca city since 2010, it has carried out a study from a sampe of the Saving and Credit Cooperatives in the city according to the section that it belongs to, in order to determine if themselves are generating or ruining value in the financial market, for this reason it has been considered necessary to review how the transitional process in the Savings and Credit Cooperatives was from the Superintendence of Banks and Insurances and the Economic, Social Insertion Ministry towards its new control system under the Economic, Popular and Supportive Superintendence; on the other hand, it was performed a financial analysis applying the PERLAS system in which it was determined the financial health form the COAC, and the finally the implementation from EVA (Economic Value Added) model in the area. Through the implementation of the Economic Value Added, it was posible to determine that the Savings and Credit Cooperatives in Cuenca city are generating value added in the financial market.
Análisis e implementación de un sistema de costeo por órdenes de producción en base al producto de mayor fabricación en Empresas de Mecánica Industrial de la ciudad de Azogues; caso práctico: “Talleres Uri"
(2015) Espinoza Orbes, Paúl Marcelo; Martínez Chaca, Verónica Gabriela; Suin Guaraca, Luis Heriberto
This paper proposes the analysis and implementation of a cost system for production orders, for workshops Sector Metalworking Industry in the city of Azogues, which have as owners to skilled artisans. The development of this theme is based on providing a useful tool in this area where the artisans do not carry a cost system, and they set the prices of their products based on factors such as experience, competition in the market, with this system which will help determine the actual cost entry and processing of the products manufactured. To make this thesis, information on the workshop where the case study was conducted in the month of March 2015, applying techniques of observation, interviews and analysis of field, to apply the system costs in the production orders was collected Workshop is substantial to note the importance of skilled craftsman with reference to their rights and obligations when exercising their profession, as they vary in relation to the social benefits to their workers, issue bills of sale with 0% IVA rate and being required by law to keep records of income and expenses.
Análisis e implementación de un sistema de costos para los artesanos dedicados a la elaboración de ladrillos en la parroquia Balzay en el cantón Cuenca con aplicación en el Taller Hnos. Condo
(2014) Pelchor Narváez, Ana Lucía; Ramón Mora, Luz María; Suin Guaraca, Luis Heriberto
This work presents an analysis and implementation of a design process costs for artisans dedicated to making bricks Balzay parish of the canton Cuenca, which will be implemented in one of the workshops in the sector belonging to the brothers Condo. At present this sector does not have an adequate system of costs by type of production carried out, because many of the artisans determine the cost of producing mental way through simple calculations issuing erroneous results causing unit costs and prices unrealistic sale. Hence the importance of implementing a design costs by processes which will enable proper management in the production and sale of bricks, it is designed according to the characteristics of the craft by which lets you shoot making and improve the calculation of production costs and thus they can be more competitive in the market, as a first step we proceeded to the collection of information to various craft workshops. Where I examined issues related to: time, units of output per period, suppliers of materials and supplies, distribution channels etc. This information was gathered through surveys, interviews and visits to different workshops to identify gaps and weaknesses accounting. Once the search for information this was processed and analyzed on this basis for developing the proper design.
Análisis Envolvente de Datos (DEA) para el estudio de la eficiencia técnica en los Sistemas de Salud: una revisión bibliográfica y metodológica en el contexto ecuatoriano
(2020) Suin Guaraca, Luis Heriberto; Duque Rodriguez, Monica Alexandra; Aguirre Quezada, Juan Carlos
Introduction: the financing of health systems has been the main objective of public policies, especially due to the use of limited resources; it is necessary that new health interventions demonstrate that they are efficient, in addition to guaranteeing their therapeutic efficacy.Objective: to carry out an exhaustive review of the methodology used to measure the technical efficiency in the health sector.Methodology: an extensive description of the health system in Ecuador and a deep bibliographic inquiry on the DEA were developed, complementing the analysis and synthesis of particular observations and general theories to establish probable and valid conclusions.Results: the DEA is the methodology that best captures the efficiency in the use of resources, fundamentally due to its versatility in incorporating a large number of variables of different nature and measures, being important due to the limited availability and heterogeneity of the existing information, calculating and analyzing technical efficiency according to the researcher's needs or the availability of data.Conclusions: the research clearly describes the DEA methodology and particularly the importance and versatility it has in the measurement of technical efficiency in the health sector
Análisis financiero y determinación de la factibilidad de un plan de negocios de la comercialización de una nueva línea de muebles (para acabados de cocina) destinados para el sector de la construcción del cantón Cuenca registrados en la Superintendencia de Compañías, caso práctico Vitefama S. A. año 2015
(2017) Mendieta Álvarez, Marco Antonio; Reyes Naula, María José; Suin Guaraca, Luis Heriberto
The Following work titled "FINANCIAL ANALYSIS AND DETERMINATION OF THE POSSIBILITY OF A BUSINESS PLAN ABOUT THE MARKETING OF A NEW FURNITURE LINE (KITCHEN FINISHES) PLANNED FOR THE CONSTRUCTION AREA IN CUENCA REGISTERED IN THE SUPERINTENDENCIA DE COMPAÑÍAS. VITEFAMA S.A. 2015. ", is focused on the financial analysis of a business plan in a furniture line which is an important element in the company to determine its new investment and long-term effectiveness. Also, it allows knowing the acceptance of the product, structure of budgets, costs, expenses, etc. Likewise, it allows determining viability of this project. It considers a contribution margin and utility according to its production and investment. The methodology will be quantitative the same that associates a collection of main statistics through surveys conducted by those who are involved in the commercial process. Also, it will be qualitative through a deep study in the construction area in Cuenca, Province of Azuay, which is registered in the Superintendence of companies. In the development of this work, we will observe four chapters where we will find information about the manufacturing sector in Ecuador and its importance in the country, In addition, it allow us familiarizing with basic financial concepts as market records, furniture approval (kitchen finishes), and the consolidated results obtained from Vitefama company.
Creación y difusión de un manual de cumplimiento de obligaciones tributarias y facturación electrónica, basadas en el análisis del nivel de conocimiento y cumplimiento de los artesanos en el sector alfarero pertenecientes a la parroquia de Sinincay del cantón Cuenca
(2015) Astudillo Fajardo, Margarita Susana; Cabrera Sinchi, Bertha Paulina; Suin Guaraca, Luis Heriberto
The problem of the craftsmen-potters of Sinincay town is that they do not have enough knowledge to comply with their tax obligations and electronic billing, therefore we consider convenient to investigate how much they know about these topics. Based on the analysis of the results of both, quantitative variables and qualitative research, was created a manual, so that, especially craftsmen and those interested can learn how they can comply with tax obligations, aware of services Service Internal Revenue, the rules of procedures and electronic invoicing. With the intention that the manual is useful it was given in a personalized way. The result of this work filled us with satisfaction and we strongly believe that the craftsmen are pleased the work, only for hear then say in the most sincere way, thanks for valuing us.
Diseño de un proyecto de cabañas turísticas en la comunidad de Pagrán para introducir el turismo rural
(2004) Minchalo Muñoz, Javier; Suin Guaraca, Luis Heriberto; Pulgarin Chiriboga, Magaly; Duchi Pinguil, José
Efectos de la afiliación al Seguro Social General en el gasto de bolsillo en salud de los hogares. Ecuador 2014
(2020) Suin Guaraca, Luis Heriberto; Saetama Flores, Tatiana Rosibel
Introducción: La seguridad social se fundamenta en la entrega oportuna de servicios de salud, evitando la falta de protección y el empobrecimiento de las familias que se asocia de manera directa con excesivos gastos de bolsillo.Objetivo: Estimar el efecto que tiene la afiliación al Seguro Social General (SSG) en el Gasto de Bolsillo en Salud (GBS) en los hogares ecuatorianos para el año 2014.Metodología: El efecto se estimó mediante el análisis estadístico Propen-sity Score Matching y utilizando el programa Stata, sobre una muestra de 22,364 observaciones, de las cuales 7,509 son tratadas – hogares afiliados al SSG – y 14,855 son de control – hogares sin ningún tipo de afiliación –, datos tomados de la encuesta de Condiciones de Vida realizada por el INEC para el año 2014. Como variable de resultado se utilizó a los gastos de bolsillo y como variable de tratamiento a los hogares en los que al me-nos, el jefe del hogar este afiliado al Seguro Social General. Resultados: Se encontró un efecto positivo entre la condición de afiliados al SSG y el GBS de los hogares, el afiliado tiene una propensión a reali-zar mayores gastos privados en salud que el no afiliado, incrementándose aún más si el jefe del hogar es de sexo masculino. Para los dos sexos, la similitud es únicamente en la covariable ingresos, sin embargo, cuando el jefe de hogar es de sexo femenino, las covariables significativas se incre-mentan.Conclusiones: Los afiliados al SSG muestran un incremento en los GBS lo que significaría una falta de protección financiera a pesar de los aportes mensuales realizados a la seguridad social
Elaboración de un estudio, diseño y presupuesto para un proyecto de desarrollo social por autogestión en la parroquia San Luis de Cumbe para el año 2015
(2015) Naula Criollo, Carmen Hortencia; Puma Pasato, Nelly Cecilia; Suin Guaraca, Luis Heriberto
Nowadays, ADG from the Parish of Cumbe is looking for implementing projects of social development that will benefit the community. For this reason our researching is based on Developing a Study, Designing, and Giving a Budget for a project of Social Development by self-magement in the Parish San Luis de Cumbe in the year 2015. America's Foundation sponsors the 100% of the Future Educational project. It is focused to fight against childhood-work in vulnerable places of Ecuador. To get the information we did the fieldwork doing meetings with the leaders of ADG from The Parish, principals from schools, and people directly involved with the project. Among these people Noé Pinto, The Cordinator of the Foundation in Cuenca, participated. 31 families were benefited, among them 69 younger between 7 years old to 18 years old. They are distributed in three programs such as Spaces to Grow, To Win, and Means of Living. For each group we developed its respective budget. Thus, the project is going to last three years.
Evaluación al ciclo presupuestario de la Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca - EMOV EP. Periodo 2016
(2019-04-18) Luna Jiménez, Katherine Jackeline; Suin Guaraca, Luis Heriberto
The present project of graduation, in the modality of Integrative Project is oriented to the accomplishment of an "Evaluation of the budget cycle of the Municipal Public Company of Mobility, Transit and Transportation of the EMOV-EP Basin. Period 2016. ", in this project will be performed a complete and detailed evaluation of all the stages that are part of the budget cycle will be carried out, evaluating if each of them was carried out in accordance with what is established in the current regulations and in the legal dispositions, it will be determined also the level of efficiency and effectiveness in terms of managing their resources in each of the stages of the budget cycle to determine the degree of compliance with their goals and objectives, all this through financial indicators of efficiency and effectiveness. This project will be carried out through the use of two approaches: a qualitative one, through surveys made to the personnel in charge of the financial sub-management and a quantitative method through financial indicators of efficiency and effectiveness. The main results that were obtained after the elaboration of this project were that the entity does not carry out the preparation of the POA with citizen participation, and the estimation of income was not made with the formula established in the COOTAD, this produces an overestimation of the resources thus causing a loss of efficiency to achieve the fulfillment of its objectives and goals, likewise no evidence was found that shows that bank reconciliations were made periodically to help with the control of the assigned resources.
Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado de la parroquia Quingeo. Período 2016
(2018) Arce Castro, Valeria Estefanía; Galán Arias, Andrea Fernanda; Suin Guaraca, Luis Heriberto
The Integrating Project detailed below, called "EVALUATION OF THE BUDGET CYCLE FROM THE DECENTRALIZED AUTONOMOUS GOVERNMENT OF THE QUINGEO PARISH. 2016 PERIOD" aims to analyze the budget cycle stages to check compliance with the goals and objectives established by this Entity, in order to make correct decisions through the efficient and effective use of resources, favoring the development of the parish. For this study, techniques and methodologies suggested by the public budget were applied, with the purpose of establishing the degree of compliance with the stages of the budget cycle in accordance with regulations established for the Decentralized Autonomous Governments; in addition, budget cards are analyzed through the application of management, effectiveness, efficiency and financial indicators. One of the most important components of the budget cycle, for a Decentralized Autonomous Government, is the elaboration of the Annual Operating Plan for Investments (POA). This instrument makes it possible to establish the investment amounts for each project, the execution timeline, the results generated by each of the projects, people responsible for the execution of the project, among other aspects. From the analyzed information obtained in the parish Decentralized Autonomous Government (GAD), one of the most important problems found is the unavailability of the parish POA, which leads to many difficulties in investment management, especially in those related to budget programming and the corresponding execution.
Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón Chordeleg período 2016
(2018) Astudillo Ruiz, Leidy Andrea; Delgado Molina, Kelly Isabel; Suin Guaraca, Luis Heriberto
In the following dissertation paper, “EVALUATION TO THE BUDGET CYCLE OF THE DECENTRALIZED AUTONOMOUS GOVERNMENT OF THE CANTON CHORDELEG PERIOD 2016”, the compliance of the processes in the phases of the budget cycle was analyzed in an efficient way based on the current regulations, as well as, determining how efficient and effective is the administration in terms of use of resources allocated for the accomplishment of the institutional objectives and goals. Chapter I details the background of the Chordeleg canton and a brief description of the entity. In chapter II, we will elaborate the theoretical framework based on the laws and regulations of the public budget such as the Organic Code of Territorial Organization, Autonomy and Decentralization, Organic Code of Planning and Public Finance. We will perform the description of each of the stages of the budget cycle. In Chapter III, a questionnaire is carried out to measure compliance with the stages of the budget cycle. In addition, indicators are applied, obtaining an analysis of the planning and management of economic resources. In chapter IV, we will present the conclusions and recommendations obtained in the evaluation to the budgetary cycle, which will help to take corrective measures and improve the Municipal GAD of Chordeleg.
Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Paute. Periodo 2016
(2018) Bustamante Delgado, Jessenia Fabiola; Huiracocha Uyaguari, Mayra Lorena; Suin Guaraca, Luis Heriberto
The present Integrative Project, “EVALUATION TO THE BUDGET CYCLE OF DECENTRALIZED AUTONOMOUS GOVERNMENT OF CANTON PAUTE. 2016 PERIOD” has the objective to evaluate each one of the phases of the budget cycle to determine the accomplishment of the targets and goals that has been set, as well the efficiency and effectiveness of the use of resources; all of it to contribute to a better management in the entity. To the development of the study topic, quantitative and qualitative approach were used through the application of a questionnaire which determined the accomplishment of the budget cycle according to the law as well the analysis of the budget cards through the application of indicators. As main results of the study realized, deficiencies were identified in the programming of activities in the Annual Operative Plan, which means an inefficient implementation of them, causing the use of resources is not optimal. In the same way the entity does not evaluate nor monitoring its budget, so is impossible to take corrective measures to the deviation that has been found.
Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal, Intercultural, Comunitario El Tambo, periodo 2016
(2018) Armijos Yunga, Ana Carolina; Pallchizaca Huerta, Gloria Rebeca; Suin Guaraca, Luis Heriberto
The proposed topic: EVALUACIÓN AL CICLO PRESUPUESTARIO DEL GOBIERNO AUTÓNOMO DESCENTRALIZADO MUNICIPAL, INTERCULTURAL, COMUNITARIO EL TAMBO, PERIODO 2016; aims to develop in order to know the operation and management of the budget, to subsequently issue corrections to the shortcomings in its execution and determine the efficiency and effectiveness in the fulfillment of its activities. The research topic consists of 4 chapters that are detailed below. The first chapter refers to the entity where some data of the Decentralized Autonomous Government El Tambo will be described such as its structure, location, population, mission, vision and objectives. The second chapter refers to the theoretical and legal framework used for the development of the integrating project. It includes theoretical aspects; budget concepts, definitions, objectives, principles of the public budget, budgetary cycle and budgetary and financial indicators. The third chapter develops the analysis and evaluation of the budget of the Decentralized Autonomous Government El Tambo, through the application of internal control questionnaires, and the programs are evidenced through work papers, besides budgetary and financial indicators are applied. The fourth chapter contains the respective conclusions and recommendations based on the previous analysis, through the indicators
Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Parroquial Rural del Valle, correspondiente al periodo 2016
(2018) Morocho Arévalo, Carmen Cecilia; Sinchi Barbecho, Jessica Paola; Suin Guaraca, Luis Heriberto
It works is about an integrating project which contains an evaluation of the "Budgetary cycle of the autonomous descentralized rural Parish Government of the Valle", it corresponds to the 2016 period, our purpose is measuring the degree of efficiency and effectiveness of each stage of the budget cycle. The evaluation was carried out on the basis of financial statements, budget identification cards and questionnaires based on closed questions; it was directly to the administrative workers of the parish government, it showed the compliance with the regulations stablished for public entities. During the evaluation of the budget cycle, we verified that there has not been an optimal control over planning, formulation and approval of the budget; therefore, it caused shortcomings in the budget execution stage.