Ingeniería de Empresas-Tesis de Pregrado

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Diseño para la aplicación del sistema de costos ABC de la Cooperativa de Ahorro y Crédito Jardín Azuayo
(2014-03-07) Guarango Chafla, Tania Maribel; Ñauta González, Enrique
Nowadays, cost management and its allocation are activities of great importance within a company, these activities must be carried out with the greatest possible care and accuracy, in order to avoid financial complications for companies. Work focuses on the creation a tool to allow an allocation of costs in exact form in less time. This tool focuses on working with the Cost System ABC, and is useful to work with entities in the financial sector, also becomes suitable for working with companies that offer other services, because in this type of companies the quantification of service can be a very complex activity. This design aims to reduce the ambiguity that exists when calculate costs and ensure a more accurate and stable costing
Propuesta de diseño de un Balanced Scoredcard para la Empresa Vatex Junior, año 2015
(2015-03-07) Riera Quito, Jonnathan Andrés; Jimbo Días, José Santiago
Textile companies in Ecuador had suffered considerable impacts due to changes in economic policies, such as restrictions and increase of safeguards in the imports of raw materials, machinery and clothing imposed by the government in 2015. Decreased prices of oil, appreciation and depreciation of Colombian and Peruvian currencies affected the country's foreign trade. Their effects created a strong barrier for companies working in this sector, and became a big obstacle to fulfill their objectives. “What is not measured is not controlled and what is not controlled cannot be improved”. A company who only focuses in just one aspect, either Financial, Commercial, Operations or Human Resources, will get isolated results and that would not allow the company to grow in the market. But, by working holistically with all company areas involved, a real strategy can be obtained. All the personnel work on a mission, vision and a common objective that has to be reached. The Balanced ScoredCard is a tool that seeks integration of the company for the development and sustainable growth over time, from different Perspectives such as Financial, Customer, Internal Processes, Learning and Innovation that allows to achieve the objectives, in a short and long term. The objective of this degree`s work is to propose the design of a Balanced ScoredCard for VATEX JUNIOR Textile Company, with the aim of battling a market that has been affected by the economic slowdown, and without the side effect of affecting mainly the growth of the company. Based on the information provided by the company, the study pretends to design a Balanced ScoredCard where strategic objectives are determined to accomplish integral control and planning the tactic on the way to success.
Diseño de un sistema de costos aplicado a la Empresa Homero Ortega P. e Hijos Cía. Ltda.
(2015-03-07) Rojas Rojas, Silvana Elizabeth; Ñauta Tapia, Boris Andrés
This thesis is focused on designing a Cost System for the Company Homero Ortega e hijos C. Ltda. This system adapts the methodology established in the next cost systems: Job order costing, which accumulates manufacturing costs separately for each job; Process costing that accumulates manufacturing cost separately for each process and Activity based costing, that involves calculation of activity rate and application of overhead costs to products based on their respective activity usage. In the first chapter, I realize a brief description of the company, such as, the corporate philosophy, the organizational structure and the SWOT analysis. In addition, I do a general summary of the production process and final product offered by the company. On the other hand, I mention the theorist fundament of Cost accounting system and different Cost accumulation systems. The next chapter talk about the methodology used to determine the cost of production in the Company Homero Ortega e hijos C. Ltda. Where, I define how to calculate the cost for each process and the form to accumulate the cost of materials, labor and overhead. Also, I present the formats, which should be used to ensure proper operation of the system. Finally, in the third chapter, I make the application of the cost system, which are proposed for the company. For this, I considered the costs and the level of production of the month of August. It is worth mentioning, that in the development of this thesis, the reader will find the different registers and forms that should be used in the proposed system.
Análisis de factibilidad para la producción y venta de calentadores solares de agua en la ciudad de Cuenca, para la organización "metales en serie"
(2015-03-07) Arellano Cordero, Pablo Andrés; Galarza Molina, Raúl Eduardo
Analysis of feasibility for the production and sale of Solar Water Heaters in the city of Cuenca, for the enterprise “Metales en Serie”', has as an objective: to obtain the necessary information for the acceptance of the project. The first chapter contains an introduction to the company, the objectives of the project, a comparison between Water Solar Heaters and their substitutes' products and an analysis of the environment in which the product will unfold. The second chapter develops market research, in which after having raised the basic needs of information, these will be implemented using the exploratory and conclusive research. The third chapter considers all the necessary aspects for the project’s accomplishment such as: the technical aspects of the product; the production process; the requirements regarding raw material, labor and machinery; the required plant layout and the space that the project will need, as well as its location. The final chapter will analyze the financial structure concerning production and sale of Water Solar Heaters, which will be based on requirements given by the technical analysis, and then the feasibility of the project will be assessed
Diseño de un sistema de gestión por procesos para el Area de Talento Humano de la Empresa Corporación Jarrín Herrera Cía. Ltda.
(2016) Aguilar Marcillo, Diana Cristina; Jerves Zavala, Pamela Andrea
This current paper presents the problematic in Human Resources Area of Jarrín Herrera Corporation, JAHER. During the past year there have been some variations due to economic changes in the country, as result JAHER has had to close some Commercial Stores, cut personnel and eliminate positions in the organization chart. One of the affected departments by this situation is the one that is object of study since Organizational Development and Training positions have been reduced; resulting in the distribution of their functions between the current occupants, leaving untrusted certain activities losing control of most of them. It is from there that comes the need to Design a System Process Management for the Human Resources area that allows defining the functions properly and to describe the most effective way to do the work and of course keep it controlled to approach improvement actions periodically. To achieve this there has been a lot of work with the personnel in the area, from collecting the information to the joint approach of changes to improve the effectiveness of the work in the area. The scope of this study comes to the approach of the activities in processes, procedures and indicators that allows managers to have a better control of this area.
Diseño de celdas flexibles de manufactura para la producción de artículos de moda en el área de costura de la Empresa Pasamanería S. A.
(2016-03-07) Ochoa Sigüenza, Pablo David; Quezada Jara, Hugo Efraín
In order to address the problem of having a current layout for sewing modules used in manufacturing fashion items which does not allow an efficient use of their productive capacity, it is set out the degree thesis “Design of Flexible Manufacturing Cells for the fashion items production in the Sewing area of the PASAMANERÍA S.A. company” with the objective of improving the use of the productive capacity for fashion items. This research work includes in its methodology: measuring the use of productive capacity through the OEE indicator, analyzing processes, defining family of products, determining the production rate, elaborating transfer matrices, calculating the needed people number, production balancing, designing cells, establishing an action plan for the exchange time optimization in the production through a SMED study and finally, a comparative analysis between results obtained by cells versus the current modular design. The results of this investigation support the feasibility of implementing the flexible manufacturing cells for the fashion items production in the sewing area, because through it, a better utilization of productive capacity was achieved. Additionally, it is considered necessary to work on the worker’s versatility as well as on a previous analysis for verifying which products effectively could be manufactured through the proposed methodology.
Diseño y propuesta de implementación de las 5’s de la calidad en la bodega de la Empresa Tapitex M&B Cia. Ltda.
(2016-03-07) Armijos Rodríguez, Marjorie Noemí; Cabrera Albornoz, Lucía Esperanza
In this paper, it has been developed adesign and implementation proposalof 5´S of Quality for TAPITEX M&B Co.´s warehouse. The aim is to reduce disorganization and improve the delivered time of goods to customers. The first part is focused on the diagnosis of the current situation of the warehouse and thus it has been demonstrated the existence of waste. Therefore, there has been developed a design that allows the company implement in the short term, the continuous improvement tool 5'S, which would provide benefits not only inreducing costs, but also in the field of security from the workers.
Diseño de un modelo de evaluación de desempeño por competencias para la Cooperativa Jardín Azuayo 2015-2016
(2016-03-07) Zavala Palomeque, Erika Paola; Maldonado Riera, Martín Ismael
The Performance evaluation is a tool of human resources management, which aims to improve the performance of the human talent for the results of the organization. In Jardín Azuayo,the current performance evaluation system does not have competences desegregated in levels of development; performance assessment again somewhat subjective. The proposal of this work degree focuses on identifying competencies for leadership positions with their respective concept and degrees of development, after that include a performance evaluation model according to the needs, reality and philosophy of the Cooperative.
Propuesta de un sistema de información gerencial basado en la teoría de las restricciones para el Hospital Monte Sinai S. A.
(2016-03-07) Jaramillo Polo, Jessica Alexandra; Orellana Osorio, Iván Felipe
The current investigation arises due to manager`s concern about the decrease of Hospital Monte Sinaí profitability. That is why, a financial analysis was done in order to confirm their theory, and also identify the reasons of this behavior. The tool that was used to get information about the barriers that prevent the Hospital from producing more money through sales, was throughput accounting. This system is based in identifying the bottleneck and it`s management. Moreover, Goldrat performance metrics were calculated to recognize how the company resources are distributed and if they are having a good return. The aim of this work is to be a significant source of information for managers, encouraging efficiency and continuous improvement.
Diseño de un modelo de selección y evaluación del desempeño por competencias para la Cámara de Comercio de Cuenca
(2016-03-07) Mosquera Montenegro, Jessica Michelle; Jerves Zavala, Pamela Andrea
Every organization must find a way to identify the candidate in the labor market; who would be able to produce and market products and services efficiently in order to be more competitive within the market. Therefore, human resources training is very important when assessing whether candidates’ and employees’ competencies are aligned with the ones required by the vacant position. This paper aims to show a proposal for a model selection and competence based system of evaluation for the Cámara de Comercio de Cuenca, which aims to contribute to the management of human talent through hiring the right candidate and assess their performance to develop and potentiate their skills. The first chapter deals with the problems, objectives and justification of graduate work. The second chapter covers both the theoretical framework about human talent management competency and the guiding framework of the Company. In the third and fourth chapters the proposals for competitive selection processes and performance evaluation are described. The expected result is to provide a guide that allows the Guild improve their HR practices through competency-based management.
Análisis y propuesta para mejorar los factores que influyen en el deterioro de la cartera vencida de los microcréditos colocados en el periodo 2013 – 2015 en la oficina matriz de la Cooperativa de Ahorro y Crédito la Merced
(2016-03-07) Guallpa Guamán, Andrea Elizabeth; Abad Novillo, Jaime Patricio
In recent years the nonperforming loans ratio of the Cooperative has maintained a growing trend due to slowdown of the Ecuadorian economy and internal factors that prevent an optimal credit risk management. The aim of this thesis is to analyze the behavior of factors that influence in the deterioration of microcredit expired portfolios placed in the head office in the period 2013 - 2015. This work is a research and applicative study because it aims to determine quantitative and qualitative variables through the analysis of loan portfolio behavior and granted loans sampling. Among the main results that this research allowed to reach, it can be said that the deterioration of loan portfolios cannot be attributed to a specific cause because the process of credit is comprehensive and involves several aspects, going from the analysis, approval and monitoring of credit to collection management; and it even involves external factors such as the reduction of the liquidity due to economic slowdown. The information provided by the analyzed variables let to determine the customer profile to consider in the credit granting.
Propuesta de un sistema de gestión de costos para la Empresa Industria de la Confección Referee Cia. Ltda.
(2016-03-07) Culcay Guerrero, Lissette Dalila; Orellana Osorio, Iván Felipe
This research paper presents a proposal of a Cost Management System for Referee Co. Ltd. This paper aims to design and develop a cost strategic management tool. In first place, the diagnosis of the current cost management was conducted according to the methodology which has been proposed and exposed in the theoretical framework. Subsequently, three strategic management techniques have been applied. These are the analysis of the value chain, analysis of strategic positioning and analysis of costs causals. The development of these tools has been done as a model for future occasions. The paper concludes with the summary of the main findings of every technique developed.
Propuesta de modelo de gestión de efectivo para la Cooperativa de Ahorro y Crédito Jardín Azuayo
(2016-03-07) Alvarado Tapia, Jonathan Antonio; Orellana Osorio, Iván Felipe
The lack of technical tools designed to optimize cash management makes inadequate the allocation of monetary resources to counters and ATMs. This causes both the inefficient use of cash as well as the costs associated with administration increase. For this reason, the Coop Jardín Azuayo seeks adapt the setting of quotas to their counters and ATMs through the development of a cash management model that integrates additionally effective policies to ensure their implementation and subsequent evaluation. Therefore, it is necessary to develop a cash management model proposal underpinned by software that optimizes the monetary resources through proper management of liquidity by each agency and ATMs maintained by the institution. Thus, this work degree is based on a correlational descriptive applied research. When the validation of the model was performed it could be found that the methodologies used for its construction adequately conform to the reality of each agency and ATM. It demonstrates the feasibility of using the proposal. At the final, this information is reflected in policies, strategies and action plans which will always keep synergy with the organizational vision of participatory and inclusive management based on quality, closeness and service.
Diagnóstico de clima laboral de la Empresa Agrota Cia. Ltda., propuesta de un plan de mejora
(2016-03-07) Marchena Salinas, Angie Elizabeth; Ñauta Díaz, Juan Fernando
The purpose of this research is to identify the Labor Environment, where employees Agrota Company work, so it aims to make an analysis of the existing organizational climate based on every ambit that have an influence on the performance and labor force productivity. The mean by which we will achieve results to identify improvement proposals is a survey, so the Human Resources Department could have better tools and make better decisions on managing the staff.
Diseño de un cuadro de mando integral para la Corporación Mucho Mejor Ecuador
(2016-03-07) Gómez Larrea, Freddy Santiago; González Calle, María José
This Degree work presented below is a design of a management tool, called "balanced scorecard". In this research a process for its preparation and operation is described. First we present a brief description and history of “Corporación Mucho Mejor Ecuador". We determined the main problem to develop and present this research how the deficiency in monitoring activities and operating plans. We can discover the weakness and strengths of the company. Secondly we continue with a theoretical framework that describes the basic guidelines of the tool to understand its operation. Then we describe the whole process, the development of this tool and how it applies to the company. After this we develop the processes described in the previous chapter. We present a practical example and how it works in our tool of analysis and data editing called "Excel". This tool have all the strategies found through the research, and also we apply all data found during the development of this work, such as planning, main programs of the company. Finally we present an implementation proposal, through the development of an operating manual.
Inteligencia de negocios aplicando la metodología RFM a las cuentas de los Socios de la COAC Jardín Azuayo
(2016-03-07) Chuva Bueno, Sara Viviana; González Loyola, Pablo Arturo
This project called “Business Intelligence, applying the methodology RFM into member’s accounts of the COAC Jardín Azuayo” is developed from the institutional need to have both efficient and effective decision-making tools and knowledge about the partner. First, it is determined the importance of building a Business Intelligence tool within Jardín Azuayo that allows to obtain clear and concise real-time information for decision-making process. Second, it is continued with the development of methodologies for value management partner through knowledge of their needs through analyzing historical information from your last transaction, how often they go to access the services offered by the Cooperative and the average amount per transaction. Finally, by combining Business Intelligence tool for obtaining information and the application of methodologies for knowledge partner, it has been able to ask two basic strategies for strengthening loyalty partner with the cooperative.
Diseño y propuesta de implementación de gestión por competencias en Pasamanería S. A. en la ciudad de Cuenca para el año 2016
(2016-03-07) Galarza Terán, Juliana Gabriela; Ñauta Díaz, Juan Fernando
Companies are in a changing environment, where it has been determined that one of the key to achieving the strategic objective factors is through proper management of human talent, this postulate is supported by various authors who consider Competence Management one of the factors that improve business results. In the case of PASAMANERÍA SA, since 1935 the traditional administration of human talent remains, which creates certain limitations at the organizational level, such as: the selection process is outdated, the performance evaluation is not performed to all staff and there is a need to improve training and development planning. Faced with this problem, the objective of this document is to update the operation of the Department of Human Resources using skills management in each procedure. To achieve the stated objective, it was used "applied research" also, the current situation of the company was analyzed for the further elaboration of the proposal Competence Management. As a final result, it was created: a Dictionary labor skills for PASAMANERÍA S.A. Charge profiles that were previously sampled were updated through skills. Also, the procedures for Human Resource Management were specified through competences.
Propuesta de un sistema de control de tiempos de producción para la línea de fabricación de acabados para la construcción, Plasmade, de la Empresa Bermeo Hnos. Cia. Ltda.
(2016-03-07) Muñoz Calero, Adriana Valeria; Cabrera Albornoz, Lucía Esperanza
Today, many companies have incorporated the technology to their daily operations. This situation, has improved the information availability. And it has allowed them act against a different kinds of situations. Therefore, when the companies have real-time information, the companies’ decisions are based on more accurate forecast. In this way, the companies can act on certain drawbacks which, if they are not detected at time, they can cause great losses to the organization system. According to this, the design of the present work degree has as aim to show the proposal of a Time Control System Production to the line of finishes to the construction by Bermeo Hnos. company. The proposed system, has been created to facilitate the control and monitoring of each of the products ordered within a certain production order. Based on this, the tool allows to Bermeo Hnos to manage its resources to comply the delivery times requested by customers. Therefore, it will allow the company act in time to any deviation that may occur in the manufacture of an order placed with respect to the estimated time. The operation of the proposed control system, will determine in which process should be a specific order according to the estimates set times. Based on the information generated, the system will be able to compare the actual state with respect to the estimated state of manufacture.
Diseño de un sistema de controlling para Italgranja, período 2015 en Italimentos. Cia. Ltda.
(2016-03-07) Zenteno Maldonado, Christian David; Gonzales Calle, María José
The Controlling System design was created with the purpose of helping the company with a useful tool adapted to the circumstances and the needs presented in a pig farm. The main objective of the company is to have an efficient work in their processes that maintains the excellent quality obtained in their different areas. Accordingly, this economic implement created that is very easy to use, will facilitate the administrative management of the business and the farm will accomplish its planted objectives. This administrative tool allows the involved people from the company, take right decisions to improve the effectiveness of the processes. Therefore, the company will provide pigs in excellent conditions to their main clients, satisfying the demand and conserving the high quality requested. Without measurements are impossible to control processes, for that reason, indicators become an important element in the dashboard command, which principal function is to measure the essential aspects to elevate the effectiveness of its processes. The Controlling System turns into an instrument of action, with a short and long term, providing systematic, regular and opportune information which facilitates communication between different hierarchical levels and taking decisions according with the information collected; the result will be the entire system controlled efficiently.
Diseño de un modelo de nivelación de la producción en la Empresa Lácteos San Antonio C. A. bajo metodología de manufactura esbelta
(2016-03-07) Ortiz Vázquez, Freddy Adrián; Quezada Jara, Hugo Efraín
The present paper aims to design a model for “Lácteos San Antonio C.A.” which allows it to eliminate the unevenness in workload or irregular operations in the production process (Heijunka-Pull). The first chapter describes the current situation of the company in relation to its planning processes of production. Also it establishes the problems and goals to be accomplished and finally, it exposes the tools to be used in achieving them. In the second chapter are detailed not only the main concepts and theoretical principles on which the proposed model is based but also it is presented the process that has guided its elaboration. In Chapter 3, the model of leveled production under the methodology of “Lean Manufacturing” is developed. It will enable the organization to have a better inventory planning. Therefore a tight sales budget based on data that have been corrected for a better approximation to the actual demand by calculating the value of the missing products has been realized. Additionally, two methods have been applied to level planning production orders. They seek to increase the level of availability by reducing the size of production batches and by increasing the number of products per workload.