Facultad de Ciencias Económicas y Administrativas Tesis Maestrías

Permanent URI for this collectionhttps://dspace-test.ucuenca.edu.ec/handle/123456789/106

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Análisis de la matriculación en las Universidades y Escuelas Politécnicas – UEP de Ecuador y los factores que la determinan
(Universidad de Cuenca, 2025-02-24) Reyes Barrera, María Elisa; Cordero Ahiman, Otilia Vanessa
Education is one of the main human rights, which ensures that all people can have access to free and quality education (Ramón, 2020), seeking to be more inclusive and equitable (Castro, 2023; Havranek et al., 2018). For this reason, this research aims to analyze enrollment in Universities and Polytechnic Schools - UEP and the factors that determine it. The database of the Comprehensive Information System of Higher Education (SIIES) of the Secretariat of Higher Education, Science, Technology and Innovation (SENESCYT, 2024) was used. The factors that influence enrollment in universities and polytechnic schools (UEP) in Ecuador were studied through a series of descriptive analyzes, Pearson Correlation analysis, hierarchical Cluster analysis and a Multiple Linear Regression model analysis through a Partial Least Squares model (PLS); with the objective of determining and analyzing enrollment, as well as identifying important conclusions about the variables that have the greatest influence on enrollment in the UEPs of Ecuador.
Análisis del estado situacional de los restaurantes de Cuenca. Ventajas competitivas y debilidades
(Universidad de Cuenca, 2022-01-11) Abril Calle, Paúl Damián; Naula Sigua, Freddy Benjamín
As a consequence of covid-19, many mobility restrictions and social distancing policies were implemented. These policies affected a large part of the economy, and mainly the restaurant sector. Thus, this study describes the current situation of restaurants, taking as a sample 38 representative restaurants of the City of Cuenca. Among the main findings, it stands out, for example, that there were restaurants that lost up to 60% of their customers as a result of the pandemic. As another finding, it is worth mentioning the fact that an integration to digital platforms and greater training of human talent does not necessarily translate into better income or more clients. For their part, the restaurants whose business lines and strategies are mainly aimed at the upper middle strata, managed not only to stay in the market, but also to increase their customers in some cases. In other words, in the case of these restaurants there are high loyalty strategies. A general weakness is that there is no restaurant that focuses on meeting international quality standards. This study, without a doubt, provides guidelines for restaurants in general, regarding their administrative part, strengths and weaknesses.
Comportamiento de la morosidad ampliada de las cooperativas de ahorro y crédito del segmento 3 durante la pandemia Covid 19
(Universidad de Cuenca, 2022-12-01) Jarama Pugo, Nelly Alexandra; Orellana Osorio, Iván Felipe
Currently the financial system is going through a difficult time to recover the placement of funds, this scenario has been basically due to job loss, reduction of working hours, reduction and/or loss of economic benefits in the workplace, high health expenses, increase in the level of indebtedness in credit cards, among others, all of these are possible effects of the Covid 19 pandemic. For this reason, this article aims to show the behavior of extended delinquency of the cooperatives that remained within the segment 3 in the period from 2018 to 2021. The methodology used is quantitative, with a non-experimental and cross-sectional research design that allowed an analysis of the behavior of extended delinquency. The Method of differences in differences (Diff-in-Diff) was used with respect to the regulatory changes for the constitution of portfolio provisions and the Chow Test for review of structural breaks in a time series of 48 months. As a result of this article, it is observed that the regulatory reforms issued since May 2020 and that are in force to date, have mitigated the volume of portfolio provisions that financial system institutions had to constitute during the pandemic period. and that the behavior of this index presents structural breaks within this time series
Determinación del nivel de cumplimiento tributario por parte del taxismo formal del cantón Cuenca en el año 2019
(Universidad de Cuenca, 2020-10-28) Guerrero Maxi, Catalina Laura; Cárdenas Jaramillo, Ramón Patricio
The current investigation carried out an exhaustive attitudinal research in order to determine the level of tax compliance in the taxi sector of the Cuenca canton; some research questions were applied through a survey to 348 drivers, taxi owners, of the city. To achieve this research visits to each cooperative were done with the leaders support in the moment in which all the taxi drivers were grouped, in addition to trips done in each situation when an opportunity to obtain the information was possible. The results showed that the operating costs and expenses of the drivers, taxi owners, does not directly affect the collection of taxes to the State. The personal economic situation of monthly income and expenses of each of the owners, taxi drivers, was analyzed, the same ones that reflect that the real amounts they receive reach the taxable income tax, that is why the generated tax will depend on the table of tax to natural persons. The study was carried out on those with their own capital who have acquired the vehicle unit to pursue the activity. The applied methodology has shown that the sector feels little informed about tax issues, so it is suggested that there be training and greater attention to be paid to their needs by the tax administration; it is demanded, similarly, more tax benefits to the transport sector. In conclusion, the taxi sector does not represent a risk for the tax administration in tax compliance, but this will depend on the situation of each driver, their income and other variables that may be involved. The SPSS version 24 statistical program was used for data processing.
Diseño de un manual de procesos y procedimientos administrativos para la instalación de equipos de medición de energía eléctrica en la Empresa Eléctrica Regional CENTROSUR C.A.
(Universidad de Cuenca, 2022-11-15) Cáseres Simbaña, Mercy Maribel; Campoverde Campoverde, Jorge Arturo
The objective of this work is to design a manual of processes and procedures for the installation of electrical energy measurement equipment at CENTROSUR. A mixed and descriptive approach was used. The data came from surveys, interviews and observation sheets applied during the diagnostic phase; at the same time, the work was based on several guides developed under the coordination of Mgs. Jeaneth Garzón Tipán (Ministry of Labor, Expert in Services, Processes and Innovation). The design of the manual was based on the direct observation of the current reality of the procedures involved in the installation of this equipment. In this sense, it responded to the current needs of the company and the area, while its implementation is feasible, since it does not involve a high expenditure of resources or complicated logistics. The design and consequent implementation of any process manual must be based on clearly defined, demanding business rules but at the same time achievable. Finally, the design of this process and procedures manual was presented to the Customer Service Directives (Eng. Galo Segarra) and Inspections and Facilities Superintendence (Eng. Xavier Gutiérrez)
Estudio de la aplicación de inductores de valor en la planificación y análisis financiero en el sector industrial de Cuenca. Caso de aplicación Continental Tire Andina S.A, periodos 2017-2021.
(Universidad de Cuenca, 2023-05-16) Avila Cuesta, Marcela del Auxilio; Ayabaca Mogrovejo, Orlando Fabián
This article emphasizes the application and effects of the operational drivers: EBITDA, EBITDA Margin, KTNO (Net Operating Working Capital), PKTO (Working Capital Productivity), PDC (Growth Leverage), and PAF (Productivity of Fixed Assets), as a mechanism that allows its managers to promote a management culture based on the creation of value aligned with two basic financial objectives: The generation of cash flows related to the maximization of shareholders' equity and the growth and permanence of the company. The research is descriptive, which allowed analyzing and linking quantitative and qualitative data in the same study. It covered the results of the Financial Statements published in the Superintendence of Companies, period 2017 to 2021; case study Continental Tire Andina S.A., to evaluate the financial and economic situation of the company and have a consistent basis in making sound decisions, associated based on the generation of cash, and not based on accounting profits. Hence the statement that profits are a simple opinion, while cash is a reality.
Factibilidad de la producción de biocombustibles a partir de aceites vegetales usados como emprendimiento sostenible en Cuenca, Ecuador
(Universidad de Cuenca, 2023-05-05) Molina Neira , Fausto Damián ; Cordero López, Juan Francisco
This paper addresses the issue of clean energies, focusing on analyzing the pollution caused by the use of hydrocarbons versus the production of biofuels as a sustainable alternative and also as a entrepreneurship. The study analyzes theoretically the productive model and the demand for cleaner fuels. From a practical point of view, it compares some of the positive experiences of sustainable energy companies. It also provides experimental results that demonstrate the validity of this proposal in comparison with the production parameters, costs and pollution level that justify the results of the research. The study establishes that, the use of used vegetable oils as raw material and with an artisanal application for its manufacture is a potential product for the social, environmental and economic development of Cuenca Ecuador, with enormous possibilities of being industrialized and becoming a feasibility to improve the energy consumption of this city.
Gerenciamiento estratégico y análisis del umbral de rentabilidad para un medio de prensa escrito
(2012) Salinas Herrera, María Alicia; Mora Pacheco, Pedro Fabián
Optimización de la gestión del departamento de Avalúos y Catastros en el Municipio de Cuenca: Un análisis de la eficiencia de los procesos y transparencia de la información
(Universidad de Cuenca, 2025-03-14) Astudillo Galarza, Jorge Augusto; Orellana Bravo, Mercy Raquel
This study analyzes the optimization of the processes of the Appraisal and Cadastre Department of the Municipality of Cuenca, with the objective of improving its operational efficiency and transparency. Through an approach based on the Kaizen methodology, key problems were identified such as duplicated or repeated tasks, very long periods in the resolution of procedures and technological systems that limit the proper flow of the process. To address these deficiencies, interviews were conducted with department staff and a detailed analysis of administrative and technological procedures was conducted. The results showed the need to digitize processes, improve internal communication and eliminate unnecessary steps in the management of procedures. Improvement proposals include the implementation of an integrated cadastral management system, the automation of validations and staff training. It is expected to reduce response times and strengthen the perception of efficiency among both citizens and employees. In addition, the impact on staff perception was evaluated, revealing that the modernization of processes not only reduces the department's internal operational burden, but also increases transparency and improves the work experience. This research offers a replicable model for improving public administration, demonstrating that technology and efficient management can transform municipal services for the benefit of citizens and employees.
Plan de exportación para la empresa “Ecuadorian Hats” desde Ecuador hacia Francia, durante el periodo 2023-2027
(Universidad de Cuenca, 2023-06-22) Lema Uzhca, María Isabel; González Loyola, Pablo Arturo
The commercial activity of the company within the current market, its geographical location, as well as the approach of the company's culture as its objectives to achieved. Through the development of problems and objectives, the problems that the company must face when entering this type of market are known. With the determination of the SWOT matrix, the strategies to achieve the silver objectives will be determined. Through an analysis of the target market, guidelines and requirements for the export of the product, an analysis of supply and demand will be carried out, based on the data obtained, strategies will be determined to cover the demand of this type of services. An economic detail of the social capital is developed, taking into consideration the costs that the company will incur in each of the activities to carry out its economic activity within the target market where it will operate. To find out about the feasibility of this export plan, financial statements will be prepared, which will have a projection for five years. In addition, financial tools will be used and the recovery time of the investment made and quantify the achievement of the objectives set by the company. Finally, the conclusions and recommendations are defined, based on criteria obtained with the development of the export plan of the company "Ecuadorian Hats".
Propuesta de un modelo para la gestión de riesgos basado en la norma ISO 31000:2018, para el sistema de gestión de la calidad de la Empresa Electro Generadora del Austro ELECAUSTRO S.A.
(Universidad de Cuenca, 2023-09-22) Arias Peláez, Fabián Edmundo; Loyola Ochoa, Diego Mauricio
The present thesis work has been developed with the purpose of carrying out a proposal for improving the Risk Management System of the organization ELECAUSTRO S.A., taking as reference the ISO 31000:2018 standard. This international standard establishes guidelines for risk management, and our main objective is to implement a Risk Management model in accordance with its principles. In order to initiate this work, a consultation was conducted with the Planning Department of the Company in order to identify specific needs. In response to this, the importance of creating a Risk Management model that aligns with the particularities of ELECAUSTRO S.A. was determined. Subsequently, a comprehensive analysis of the current situation of the organization in terms of risk management was carried out, using institutional information and conducting a detailed analysis of said situation. Once the preliminary information was collected and analyzed, the degree of compliance with the requirements established in the ISO 31000:2018 standard was assessed. For this purpose, sentences containing the term "should" in their structure, which indicate the requirements to be met, were identified. Each of these requirements was evaluated using a numerical scale, and the corresponding compliance percentage was determined. Based on these results, a proposal for a Risk Management model was developed, aiming to increase the organization's level of compliance from 53% to 71%. In summary, this thesis work aims to propose improvements to the Risk Management System of ELECAUSTRO S.A., based on the ISO 31000:2018 standard. Through a detailed analysis of the current situation, the degree of compliance with the established requirements was determined, and a proposal for a Risk Management model was developed to enhance the organization's compliance level.

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