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 adopción y aplicación de la norma internacional de información financiera 16 en el sector de empresas comerciales y su impacto contable, tributario y financiero.
(Universidad de Cuenca, 2021-10-06) Reyes Pesantez, Eugenia Alexandra; Ayabaca Mogrovejo, Orlando Fabián
The objective of this article is to analyze the accounting, tax and financial effects and impacts caused by the implementation and application of IFRS 16 from the perspective of the lessee, and thus study the variations produced in the financial statements of the companies of the commercial sector in the city of Cuenca. This study employs a descriptive type of research with a quantitative and qualitative approach in order to determine the accounts and financial indicators affected by the implementation of IFRS 16. It is evidenced that the transition of this standard effectively causes changes at accounting, financial and tax level in the companies that use leases for the development of their economic activities. In addition, it is concluded that the implementation of IFRS 16 causes variations in the financial position, in the economic result, in financial indicators and the generation of deferred taxes.
Análisis de la importancia valorativa ante los cambios de Normativa Contable en las empresas del sector comercial e industrial de la ciudad de Cuenca en el periodo 2008-2018
(Universidad de Cuenca, 2020-08-26) Pesántez Torres, Andrés Ismael; Ayabaca Mogrovejo, Orlando Fabián
Over time, globalization, the generation of information and information technologies have evolved to a great extent; generating changes in the financial presentation and standards have been established for the accounting in all companies worldwide except in some countries, in which local regulations are still used or in the absence of a derivation of the International Accounting Standards (NIIF). At present, the accounting information is standardized by NIC / IFRS, but we need to establish how relevant this information is with respect to the information that was provided before the adoption of these standards. To make this comparison we will take as reference the companies of the city of Cuenca that adopted NIC / IFRS, taking as a basis the economic-financial situation in the period 2009 that is structured until 2012 as information before adoption and after that as adoption of standards until. 2018. The research carried out generates the following sections. We review Ecuadorian and international accounting regulations and previous research on the quality of accounting information, in addition to the theoretical framework on which all the information and measurements that were executed in this article are based, after having the scientific basis to perform this We present the methodology used, the data obtained, the econometric models performed and the assessment of the hypotheses. To conclude this investigation, the results and conclusions were established.
Análisis del capital de trabajo y palanca de crecimiento como herramienta para la planificación contable y financiera en el sector industrial de la ciudad de Cuenca
(Universidad de Cuenca, 2021-09-23) Chávez Chango, Aída Elizabeth; Ayabaca Mogrovejo, Orlando Fabián
The research focuses on the analysis of working capital and growth lever with the calculation of value drivers in order to establish the importance of these in accounting and financial planning. Unlike traditional indices, value drivers allow establishing the economic growth of a company based on the management of working capital that originates from the cash flows of the operating cycle. Value inducers such as EBITDA margin (Earnings before interest, taxes, depreciation and amortization), working capital productivity and its relationship called growth lever were calculated, compared to traditional indices such as liquidity, solvency and indebtedness, the data were obtained of the Financial Statements of the Superintendency of Companies. The results show whether there is favorable or unfavorable growth when determining the growth lever.
Análisis del deterioro de cuentas por cobrar por aplicación de NIIF 9 en las empresas intermediarias del comercio de la madera de la ciudad de Cuenca. Caso de estudio Imporquivi Cía. Ltda.
(Universidad de Cuenca, 2021-07-23) Valverde Landy, Fabian Esteban; Chuisaca Alvarez, María Elena
The objective of this article is to determine, through the use of Markov matrix transition, the behavior of accounts receivable and the accounting treatment that should be given to their provisions under NIIF 9, through the case study in the company Imporquivi Cía. Ltda. The NIIF 9 and NIIF for PYMES implementation was in the sector intermediaries timber of the province of Azuay using the database l to Superintendency of Companies. It is established by means of these matrixes that an overdue account exceeding 60 days you should provide for 100% of the same because in this range the probability of deterioration is greater than that of a recovery, also determines the percentages of provision for the different levels of maturity. Later the differences are presented with the regulations and ecuadorian regarding deductibility of these values, as well as the impact of matrixes on the results of the company. The application of the model increases the total expenses by 1.00%, the non- deductible expenses increase by 34.25%, In this way tax rises by 1.57%. In its financial part, there is a decrease in the main indicators of 22.33% in ROA, 21.88% in ROE, and an increase in asset and equity indebtedness of 0.33% and 0.92% respectively. The lack of application of the standard in the sector and the validity of the study in the applied company is concluded
Análisis del grado de absorción del margen financiero neto como indicador de riesgo financiero por incidencia de covid-19 en las cooperativas de ahorro y crédito en el sector de la economía popular y solidaria del segmento 1 de la provincia de Azuay
(Universidad de Cuenca, 2022-12-13) Ochoa Brito, Milton Oswaldo; Moscoso Calle, Nubia Silvana
This article analyzes the context of the impact that the health emergency situation due to COVID 19 has had on the financial margins of the Savings and Credit Cooperatives of segment 1 of the province of Azuay. The economic effects during 2020 were relevant in most sectors, resulting in the stagnation of a large number of commercial and production activities, the impact was national and international. In this context, the absorption degree indicator is analyzed and how it behaved before and after the pandemic, and its future is forecast. The theory of time series is applied from the perspective of stationarity, with models to test their changes and also how each of the accounts that serve to calculate this indicator that can be used as a reference of financial risk have been affected
Aplicación del análisis multivariado para la obtención de un índice sintético de valor empresarial. Caso: empresas grandes y PYMES de la ciudad de Cuenca dedicadas a la fabricación de muebles
(Universidad de Cuenca, 2021-04-06) Peralta Zúñiga, Marco Leonardo; Fernández Avilés, Gladys Victoria
This article is based on the assumption that the traditional methodology for calculating value is not applicable to large companies and SMEs in Cuenca dedicated to the manufacture of furniture, the main objective being to establish a Business Value Index and the key creation factors of value, for the period between 2007 and 2019, to which the respective econometric treatment has been given, through a Multivariate Analysis by the Principal Components method. The results indicate that the companies in this branch require strong capital injections, long periods of investment recovery and their income is easily influenced by economic "boom". The convenience of establishing clusters or associations between SMEs was also determined as a strategy to enhance their strengths and remain in the market
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.
Necesidades operativas de fondos: diagnóstico de las terminales portuarias ecuatorianas
(Universidad de Cuenca, 2021-09-09) Vélez Bermello, Luisa María; Flores Sánchez, Gustavo Geovanni
The purpose of this research is to diagnose the operational financial situation of the port terminals of Ecuador during the period 2015 - 2019, by analyzing their Operational Needs of Funds against the relationship they show with the Working Capital, profitability and indebtedness; established as independent variables. A correlational descriptive methodology was applied for quantitative data, consisting of six port terminals belonging to the Association of Private Port Terminals of Ecuador and the Maritime Chamber of Ecuador. This study reveals negative averages for Operating Needs of Funds and Working Capital Fund; a situation that produces spontaneous financing due to a situation of illiquidity and preponderance of financing with suppliers, but that shows a positive relationship with profitability levels. However, since there is sufficient spontaneous financing, there is evidence of a high percentage of indebtedness in the long term. These results translate into opportunities to strengthen investments in the Ecuadorian port sector.

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