Facultad de Ciencias Económicas y Administrativas Tesis Maestrías

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Browsing Facultad de Ciencias Económicas y Administrativas Tesis Maestrías by Subject "Administración de empresas"

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    Aplicación de indicadores financieros e inductores de valor como herramienta generadora de valor de las estrategias empresariales en las compañías del sector comercial con NIIF completas en la ciudad de Cuenca en el periodo 2015 al 2019
    (Universidad de Cuenca, 2021-10-07) Narea Chumbi, Patricia Fernanda; Guamán Tenezaca, Guillermo Absalón
    Investors constantly seek to increase their assets by placing their resources in organizations that allow them to obtain better benefits. To this end, companies direct their efforts towards generating added value, by determining strategies that contribute to obtaining favorable profitability, thus guaranteeing the continuity of positive results in the long term. This article is oriented to the analysis of the application of financial indicators and value inductors that allow evaluating the economic and financial situation of the company for making suitable decisions that contribute to the generation of business value. For this, this analysis was carried out on a group of 34 companies that make up the Commercial Sector with the application of complete IFRS of the city of Cuenca, Ecuador. The research methodology is developed under a quantitative approach, of explanatory scope and of non-experimental design under the panel data structure. From the calculation of the EBITDA, EBITDA Margin, KTNO, PKT, PDC, FCL and EVA inductors, the ANOVA tool is used to show key information, where it is concluded that the companies of the Commercial Sector in the city of Cuenca in the period 2015 to 2019 destroy value for their owners.
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    Dirección y gestión de contratos administrativos de obra pública de transporte: caso Tranvía de Cuenca
    (Universidad de Cuenca, 2022-10-21) Gárate Peña, César Enrique; Jiménez Larriva, Paúl Esteban
    Cuenca Townhall is in charge of the Tramway Project, executed from 2012 to the present through administrative contracts for public transportation works as a mechanism for implementing public policy to promote mass transportation. During this process, the contracts were managed and directed under different perspectives that in one way or another delayed the process and generated overpayments of what was budgeted. This thesis carries out the analysis since the point of view of direction and management of public works contracts based on Cuenca´s Tramway, proposing tools that allow these types of contracts to be properly planned, legally executed and the risk of improper decisions is reduced during the pursuit of public policy.
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    Energía fotovoltaica: una oportunidad de creación de microempresas en Cuenca – Ecuador mediante la figura de generación distribuida
    (Universidad de Cuenca, 2022-10-20) Becerra Palacios, Edgar Rolando; Roldán Monsalve, Diego Fernando
    The study "Photovoltaic Energy: An opportunity to create micro-enterprises in Cuenca - Ecuador through the figure of Distributed Generation", considers the current supply and demand of electric energy in the residential sector of the city of Cuenca and contemplates a 25-year projection of the same, presents an alternative to implement on-site technologies through distributed generation with photovoltaic energy and analyzes the probability for residences to be considered as micro-enterprises, bearing in mind that in addition to having this service permanently, they will receive economic benefits for their incorporation to the national grid, guaranteeing energy, productive, economic and environmental security for present and future generations. In order to demonstrate the feasibility of the production of electric energy by single-family houses, analysis, and evaluation of the environmental and social impact are presented based on the sustainability of the investment by the population and above all the reduction of CO2 emissions. The benefits are cost reduction in transmission losses, distribution, expansion, repowering of electrical systems, infrastructure maintenance, rapid attention to demand growth, based on technical studies of converters, design, and monitoring of charging and discharging of batteries, energy control, storage, and discharge of batteries. The economic feasibility of this type of energy is demonstrated with calculations in investment in fixed and operating capital and analysis techniques such as IRR, NPV, and capital recovery time.
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    Impacto de los desastres naturales sobre el crecimiento empresarial: un análisis del terremoto del año 2016 en Ecuador
    (Universidad de Cuenca, 2021-10-13) López Bermeo, Cristian Gabriel; Mendoza Valencia, César Andrés
    This article analyzes the impact of the 2016 earthquake in Ecuador on business growth in the short and medium term, measured by the variation rate of sales. For this, information from the Ecuadorian Institute of Statistics and Censuses (INEC) is used. The methodological proposal combines matching techniques with the double difference method. The results suggest that the earthquake had a negative effect on business growth in 2016, which was maintained in the medium term (2017-2018). Through a disaggregated analysis at the sectorial level by branch of economic activity, it was found that the earthquake negatively affected the growth rate of sales of commercial companies in the short and medium term, and the business growth of construction in the medium term. No evidence of a causal effect of the earthquake on business growth was found for the group of cantons with the highest degree of affectation, possibly because the effect of the earthquake was somewhat attenuated by the effect of the public policy of resource transfers and Tax incentives for the provinces of Manabí and Esmeraldas, within which are grouped the cantons that make up the treatment group with the highest degree of primary impact due to the earthquake.
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    Importancia de la aplicación de las normas de control interno 402, 403 y 405 en las empresas de movilidad- caso Empresa Pública de Movilidad, Tránsito y Transporte EMOV EP
    (Universidad de Cuenca, 2021-05-27) Mosquera Gutierres, María Paz; Aguirre Maxi, Juan Carlos
    The objective of this work is to determine how the application of the Internal Control Standards in the areas of Budget, Treasury and Accounting, to use to improve decision-making and to reduce errors in the management of public resources for this They determined 3 specific objectives related to each of the areas to be analyzed, which are to demonstrate compliance with the Internal Control Standards in Budgeting, Verify if in Accounting all the Internal Control standards are being applied that have reliable and timely information, determine in Treasury the degree of compliance in the application of internal control standards that minimizes the committing of errors in the management of public resources through a descriptive research with an inductive approach, due to be oriented to a case study
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    Importancia de la gestión de la cartera en las empresas de movilidad en el cantón Cuenca - caso Empresa Pública de Movilidad Tránsito y Transporte EMOV EP período 2019
    (Universidad de Cuenca, 2021-05-27) Mosquera Gutierres, María Caridad; Aguirre Maxi, Juan Carlos
    The objective of this work is to determine strategies, policies and procedures to improve the collection management of the la Empresa Pública Municipal de Movilidad Tránsito y Transporte de Cuenca EMOV EP portfolio that increases the degree of liquidity and allows it to meet the Institution's objectives by determining the degree of concentration of the portfolio, establish the portfolio by age, prioritize the portfolio to undertake collection management, determine the provision for doubtful accounts and determine the impact it causes on the financial statements through descriptive research with an inductive approach.
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    Optimización de rutas de transporte en la distribución física de materiales de ferretería de la empresa “Comercial Marcelo Mendieta” en la ciudad de Azogues Ecuador a través de una aplicación móvil
    (Universidad de Cuenca, 2022-11-25) Mendieta Muñoz, Gabriel Felipe; Loyola Ochoa, Diego Mauricio
    The objective of this research work is to optimize transportation routes through a mobile application for the company "Comercial Marcelo Mendieta", which is dedicated to the delivery of hardware products in the city of Azogues, Ecuador. Currently, the company's transportation circuits are defined based on the driver's experience. Therefore, having a routing software would reduce operating costs by completing the itinerary in less distance and time. To achieve this objective, the methodology starts with an empirical analysis, which includes a description of the case study, the type of vehicle and the three routes that the company operates (short route, medium route and long route). Then, the analysis of the routes is performed using the mobile application based on three scenarios (real plus software, perfect scenario, optimized). The result shows that the use of a software tool helps to plan trips, which in turn reduces time and distance, thus facilitating efficient operation management