Contabilidad y Auditoría

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Adecuaciones contables y financieras requeridas para la aplicación de la normativa establecida por la Superintendencia de Economía Popular y Solidaria para las Cooperativas de Ahorro y Crédito del segmento dos y tres en el cantón Cuenca, año 2014
(2015) Solis Jaramillo, Karla Estefanía; Suconota Malla, Diana Karina; Mora Bernal, Adriana Elizabeth
The following thesis is a job that involves the analysis on the accounting and financial adjustments to the rules issued by the Superintendencia de Economía Popular y Solidaria, as well as the resolutions promulgated by this institution, the Junta de Política y RegulaciónMonetaria y Financiera and the DirectorioÚnico del Fondo de Liquidez y Seguro de Depósitos del Sector Financiero Popular y Solidario until 2014, also we consider the CódigoOrgánicoMonetario y Financiero; to determine the level, product, cost and impact of the implementation process in savings and credit unions of the segment two and three in Cuenca. The determination of the regulations that have affected accounting and financial aspects, was the basis for conducting interviews with managers and accountants of two cooperatives in segment two, Integral and ETAPA, and two in the segment three, ERCO and Alfonso Jaramillo León (CAJA), this way allowed to get valuable information in the development of this thesis, the knowing of the reality of cooperatives in our city, its strengths and weaknesses is an important part of the economy. The cost of impact, as well as summary tables that will give a clearer vision and synthesized the results of the investigation are presented, and following the same line of information exposure, the author’s proposal with the purpose of achieve the objectives of the thesis. Finally there are the conclusions and recommendations aimed not only to savings and credit unions of the segment two and three, to the control establishment too, if it could achieve its opening.
Administración contable presupuestaria en el colegio Técnico Carlos Crespi de la ciudad de Cuenca 2001-2002
(2003) Portilla Farfán, Bertha Leonor; Portilla Farfán, Franklin; Gutiérrez Álvarez, Ligia Susana
Administración contable y presupuestaria para la Unidad Educativa Cristiana Verbo año 2012
(2013) Figueroa Morocho, Alexandra Maricela; Hinostroza León, Tatiana Elizabeth; Malla López, Héctor
Administración de reisgos para los procesos de captación y otorgamiento de recursos en la Cooperativa de Ahorro y Crédito Jardín Azuayo, aplicando el método Risicar
(2012) Matute Mendoza, Martha Maribel; Sangurima Zambrano, Ana Elizabeth; Rivera Ochoa, Blanca Catalina
Análisis a la aplicación del acuerdo ministerial nro. 067, en el manejo de cuentas por cobrar infracciones de tránsito, para la mejora de las recaudaciones de la E.M.O.V EP, por el período comprendido del 01 de enero de 2013, al 31 de diciembre de 2018
(Universidad de Cuenca, 2020-12-02) Astudillo Paucar, Génesis Michelle; Calle Calle, Daniela Elizabeth; Gutiérrez Álvarez, Ligia Susana
The integrating project was carried out with the purpose of verifying compliance with the ministerial agreement numbered 067, in the management of accounts receivable fines for traffic violations. This would provide the recommendation that allow the entity to have an efficient and effective management of resources. Tools such as interviews, documents reviews, direct observations, as well of the use of statistical evidence, which allowed to obtain the essential information from the portfolio. The entity from not having its own data base has to depend on the information generated by the National Transit Agency as well as the money transfers collected by it. Throughout the analysis period, the entity has made use of a limited computer tool, to enter the citation of fines for traffic violations, which did not allow the crossing of information both internally and externally. This generated inconsistencies and differences between departments and with the National Transit Agency. Therefore, ministerial agreement 067 is not complied with, regarding the accounting management of accounts receivable, there is also no analysis of actual collection expectations for classifying accounts of doubtful recovery and determining their provision.
Análisis a la medición y control de inventarios para PYMES, en el sector comercio de repuestos accesorios y motocicletas en Cuenca, caso de estudio Vintipartes Cia. Ltda.
(2019-03-07) Morocho Sibri, Mercy Marianela; Segarra Illescas, Mayra Beatriz; Ayabaca Mogrovejo, Orlando Fabián
In the commercial companies the inventory is of great importance for its development and growth; a good measurement and control is necessary, which is why the following integrating project is based on section 13 of the IFRS for SMEs in terms of measurement and COSO 1 for internal control, identifying the deficiencies in the management, measurement and control of inventories; to establish recommendations. For the development of the integrating project, the applied research methodology has a mixed approach that links qualitative and quantitative data; conducting interviews with the administrative and warehouse personnel, in addition, data was taken from the information portal of the Superintendence of Companies and finally, surveys were applied that were tabulated for the interpretation of the results. After performing the analysis to the case study, it was identified that; In the calculation of the deterioration of inventory, turnover rates were not considered and in internal control it was found that it lacks formality in the assignment of functions and responsibilities.
Análisis a la tributación ambiental y sus incentivos fiscales para la protección del medio ambiente
(2013) Maldonado Garzón, Mayra Beatriz; Ochoa Herrera, Johanna Cecibel; Ayabaca Mogrovejo, Orlando Fabián
Análisis a las etapas del ciclo presupuestario del GAD Municipal de Chunchi del periodo 2021
(Universidad de Cuenca, 2023-09-21) Cumbe Atancuri, Margarita Rocio; Valverde Buri, Jenny Belén; Calderón Ledesma, Edgar Francisco
The present integrative project was developed to examine and evaluate compliance with each phase of the budgetary cycle by applying the current budgetary regulations, to which each Municipal Decentralized Autonomous Government must adhere to properly manage the resources granted by the state. Based on those mentioned above, our research topic is "Analysis of the stages of the budgetary cycle of the GAD Municipal of Chunchi for 2021." For the research development, we obtained general and precise information about the GAD, such as institutional philosophy, Development and Territorial Planning, Annual Operating Plan, budgetary sheets, and accountability. Additionally, to better understand the regulations the GAD applied in its activities' development, we gathered information from regulations issued by state entities. Likewise, we administered questionnaires oriented toward budgetary regulations to verify the level of compliance of the entity, and we analyzed the budgetary sheets of income and expenses along with the indicators, which allowed us to obtain the results of the budget execution for the year 2021. Finally, after carefully evaluating each phase of the budgetary cycle of GADMCH, conclusions and recommendations are presented.
Análisis a las etapas del ciclo presupuestario del GAD parroquial de Quingeo, periodo 2020 y sus efectos frente al Covid-19
(Universidad de Cuenca, 2022-01-26) Cruz Aguilar, Erin Stephanie; Hernández Valladares, Michelle Alicia; Calderón Ledesma, Edgar Francisco
The Decentralized Autonomous Governments (DAG) for the development of their activities must develop the Annual Operating Plan and budget, which specifies the income and expenditure in a given period, the same that are in line with the mission, goals and objectives, which is why an analysis of the budget process was conducted, posing the title dissertation: "Analysis of the Stages of the Budget Cycle of the DAG government of Quingeo, period 2020 and its effects in relation to the Covid-19". In the first chapter, the background of Quingeo was detailed, as well as the information of the town Government, obtaining preliminary knowledge for the development of the following chapters. The second chapter developed the theoretical framework corresponding to the regulations and legal basis applicable to the public budget, as well as concepts for the application of the stages of the budget cycle and management indicators, which contributed to the analysis of the following chapter. In the third chapter, the stages of the budget cycle were analyzed through the application of questionnaires to measure the level of compliance with the regulations and the application of indicators, which made it possible to obtain results in the planning and execution of public resources. Finally, in the fourth chapter, conclusions and recommendations were established based on the development of the previous chapter, contributing to the directors of the government of Quingeo for subsequent decision making
Análisis a las etapas del ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal de Biblián, Periodo 2022
(Universidad de Cuenca, 2025-02-12) Pañi Molina, Jessica Karina; Parra Chica, Karla Tatiana; Vázquez Vázquez, Francisco Xavier
The present research called “Analysis of the Stages of the Budget Cycle of the Municipal Government of Biblián. Period 2022” had the objective of evaluating compliance with the budget cycle in all its stages, from initial planning to execution and control of allocated resources, as well as verifying compliance with the provisions of current regulations. The first chapter includes the background of the Municipal Government of Biblián; additionally, the basic information of the entity, with the objective of acquiring initial knowledge for the elaboration of the following chapters. In the second chapter, the theoretical basis of the public budget was discussed, taking into account current and applicable regulations and legislation; in addition, concepts for the implementation of the phases of the budget cycle and budget indicators were cited. The third chapter contains the development of the project, which consists of the analysis of the stages of the budget cycle, using qualitative information gathering tools through the application of questionnaires, which made it possible to analyze the degree of compliance with each stage of the budget cycle. Also, the income and expenditure budget documents were analyzed, and indicators were applied to determine the levels of efficiency and effectiveness in the fulfillment of the objectives set. Finally, in the fourth chapter, conclusions and recommendations were formulated based on the findings of the previous chapter, aimed at supporting the leaders of the Decentralized Autonomous Government GAD Municipal de Biblián, in decision making.
Análisis a las etapas del ciclo presupuestario del Gobierno Autónomo Descentralizado Parroquial de Chicán, durante el periodo 2022
(Universidad de Cuenca, 2024-03-21) Riera Rocano, Jenny Verónica; Calderón Ledesma, Edgar Francisco
This integrative project analyzes and evaluates the stages of the budget cycle of the Autonomous Decentralized Parochial Government of Chicán, during the period 2022. According to the planning and financial information of the entity, which is of public knowledge, it can be observed that it is not always possible to meet the goals or objectives set, this is one of the consequences of the lack of evaluations of the budget cycle. The methodological design used during the development is based on an applicative research, which consists of putting into practice the theoretical knowledge learned, the research method has a mixed approach, qualitative and quantitative, applying instruments such as questionnaires and interviews to different people who are part of the entity, after this we proceed to perform an analysis of the answers comparing with existing documentation, which helped to show that the stages of the budget cycle in the GAD of Chicán are met in a 69.09%, the execution of income was average (60.66%), the execution of expenses was also high (81.74%), and the effectiveness of the works was 80%. Finally, with respect to the financial indicators, it was found that it has a high financial dependence, financial solvency is optimal, self-sufficiency is very low, and financial autonomy is also very low.
Análisis a las etapas del ciclo presupuestario y elaboración de propuesta de mejoras en el Gobierno Autónomo Descentralizado Parroquial Rural de Nulti del cantón Cuenca correspondiente al período 2015
(2017) Cargüitongo Lozano, Ana Gabriela; Armijos Cordero, Johanna Catalina
The present integrative project has been developed with the purpose of knowing the management that has carried out the administrative, operative and community personnel of the parish; because to obtain information has been used techniques such as the interview and the questionnaire open questions. In analyzing the Budget Cycle Stage of GADPR Nulti, it was possible to verify that the entity has a low degree of effectiveness and efficiency in the execution of activities, programs and projects that have been planned but not implemented in 2015; Therefore a proposal of improvements is presented so that the administrative staff optimizes its management in favor of improvements. It was also noted that the Plan for Development and Land Use Planning was not updated in 2014; In addition the Annual Operative Plan was not elaborated as determined by the Organic Code of Territorial Organization Autonomy and Decentralization in Art. 233 and 234. Another deficiency found in the entity is the lack of trained personnel to develop studies, according to guidelines established by the National Secretariat for Planning and Development, the Ministry of Finance and other agencies; Thus preventing money from being transferred to GADPR Nulti to develop the works.
Análisis al ciclo presupuestario a través de indicadores de gestión en el Gobierno Autónomo Descentralizado Municipal del cantón Chordeleg por el período 2013 y 2014
(2016) Molina Estrella, Gladys Marcela; Peláez Alvarracin, Rosa Estefania; Armijos Cordero, Johanna Catalina
The Municipal Decentralized Autonomous Government must realize an evaluation to every stage of the budgetary cycle, these based on their mission, vision, targets and institutional strategies, for the reason, the present titration work is called “Analysis to the budgetary cycle across management indicators in the Municipal Decentralized Autonomous Government of the Canton Chordeleg for the period 2013 and 2014”, in which there is realized an analysis of each of the stages of the budgetary cycle, to determine the fulfillment of the targets raised inside the POA and it can improve the Municipal management. The development of the present titration work is composed four chapters, each of them is oriented based on the targets that are raised inside this investigation. In chapter I, there are described the general aspects of the canton and those of the Municipal GAD of Chordeleg, of such: vision, mission, targets, functions, competitions, flow chart and its economic - financial structure. In chapter II, is a description of theoretical aspects of the public budget, which are fundamental for the development of the preset work, such as: concept, structure of the budget, budgetary cycle, management indicators, between others. In chapter III, there is realized an analysis of the changes of the budgeted and the executed of the year 2014 in relation to the previous year; also, there are applied indicators of efficiency and efficacy to verify the grade of fulfillment of the targets raised inside the POA. In chapter IV, there are announced the conclusions and recommendations, like result of the analysis to the budgetary cycle by means of management indicators.
Análisis al Ciclo Presupuestario al Gobierno Autónomo Descentralizado Parroquial Daniel Córdova Toral, periodo 2019
(Universidad de Cuenca, 2024-04-23) Criollo Conce, Freddy Fabián; Naula Sigua, Freddy Benjamín
The purpose of this titling work is to analyze the budget cycle of the Daniel Córdova Toral Autonomous Decentralized Parish Government, period 2019, the main objective is to measure the efficiency and effectiveness in terms of the stages of the budget cycle that in turn are in accordance with the provisions current laws. Through this analysis of the budget cycle, it will be possible to determine what situation the parish is in, what is the degree of compliance with the objectives and goals within the institution and what was the level of execution of public works. For the execution of this project, budgetary indicators, interviews with financial personnel and the president, and information provided by the GAD were used, such as: POA, Territorial Development and Ordinance Plan, Budgetary Income and Expenditure Documents, and the Budget Execution Statement. Finally, the conclusions and recommendations are issued based on the results obtained, with the aim of contributing to better control, decision making or better management of public resources.
Análisis al ciclo presupuestario aplicado a la junta parroquial de Ricaurte para el periodo 2014- 2015
(2017) Pérez Valenzuela, Clara Nataly; Ramírez Ortiz, Leidy María; Calderón Ledesma, Edgar Francisco
This work degree is aimed at analyzing the public budget of the Autonomous Government Decentralized Parish Rural Ricaurte, which was discussed in detail each of the stages of the budget cycle to be met by public entities in accordance with the laws, with in order to determine the efficiency and effectiveness in the use of resources allocated for meeting the goals and objectives. For the development of our work we have used quantitative research techniques such as budgetary bonds, annual operating plan and financial reports; and qualitative techniques such as surveys, interviews and observations. As a result of the analysis to conclude that there are weaknesses in the programming stage budget cycle because they did not have a AOP updated at end of period 2015 and also in the implementation phase was observed inaccuracies in the determination of budgetary reforms and lack of a control mechanism for budgetary evaluation. In response to the weaknesses identified recommendations set out to improve the performance of GADRP of Ricaurte establishing accountable those who are responsible for the preparation of AOP, determining more effective mechanisms for monitoring implementation and budgetary assessment in order to optimize management public meeting the needs of the community.
Análisis al ciclo presupuestario aplicado al Gobierno Autónomo Descentralizado de la parroquia Checa. Periodo 2015 - 2016
(2018) Alvarado Alvarado, Wilmer Mauricio; Calderón Ledesma, Edgar Francisco
The present work of titling, applying to the Autonomous Decentralized Government of the Parish, Checa, is presented through a questionnaire that was used for each of the stages of the budget cycle. It was used in order to determine compliance in accordance with the regulations in force, the level of compliance in the use and allocation of resources for the different programs and the projects executed by GAD, through the application of efficiency and budgetary financial indicators. This work was developed through a quantitative and qualitative approach, since the documents were requested to the GAD parish of Checa. The approach was analyzed through: records, budget cards, annual operating plans, execution status, development plan, territorial ordering, and more. With this analysis, it was possible to verify; that the GAD of Checa has deficiencies in each of the stages of the budget cycle The POA developed by the entity is incomplete, because it was not executed in accordance with the established regulation. In addition, it also does not carry out the correct planning and necessary research for the development of the task, since the projects were not executed entirely. Furthermore, there are unnecessary reforms made in the revenue and budgetary expenditures, since the initial monetary allocations were not adequately used.
Análisis al ciclo presupuestario de la empresa pública municipal de servicios de cementerios, salas de velaciones y exequias del Cantón Cuenca EMUCE EP, periodo 2019
(Universidad de Cuenca, 2023-05-09) Maldonado Valverde, Carmen Cecilia; Ochoa Ávila, Jonnathan Rodrigo; Calderón Ledesma, Edgar Francisco
The present integrative project was carried out due to the need presented by the Municipal Public Company of Cemetery Services, Velation Room and Funeral Services of the Cuenca Canton, as it does not have mechanisms that allow the evaluation of the budget cycle, since no studies have been previously carried out. Compliance with the stages of the budget cycle was reviewed, in accordance with current regulations. Similarly, two types of research were used, descriptive and explanatory; In turn, qualitative and quantitative research techniques were applied, the first through the application of interviews, questionnaires, and visits; and the second, through the calculation of indicators based on the budget documents. Through the analysis of the stages of the budget cycle, it was shown that the Municipal Public Company has a Strategic Plan. However, what really makes its analysis difficult is the lack of evidence of each project carried out, since a record of its activities is not kept, and the time limit determined by law is not met.
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 del Gobierno Autónomo Descentralizado de la parroquia Turi periodo 2016 -2017
(2019-04-13) Llivipuma Lojano, Jaime Patricio; Salto LLivichuzhca, Cruz Estefani; Erazo Garzón, José Felipe
The present work of titration modality Project Integrator, whose purpose is to know the correct administration and management of the Parochial GAD of Turi, to verify that the effective regulation of efficient and effective way is fulfilled, in each stage of the budget cycle, arriving at its correct execution of objectives and goals established by the staff that currently works. In order to carry out our work, there was a need to know some general aspects of the Turi parish as well as its antecedents, in addition to theoretically establishing particularities of the public budget, as well as the application of indicators for the analysis. To acquire information of the entity, it is carried out through interviews, questionnaires with open and closed questions to the heads of each department, and thus check if COOTAD is being complied with at each stage of the budget cycle and verify if it has the necessary backups. When carrying out the analysis, it is recorded that the objectives and goals set out in the 2016 and 2017 periods are not fully implemented, as there are some shortcomings not only on the part of the Pariquial de Turi GAD, but also on other entities of the public sector that is dependent the GAD in what comprises the transfer of the economic resource. In this analysis as a main result we have the execution of the revenues in the 2016 period with 69.79% and in 2017 with 69.77% which indicates a good result for the two periods and in terms of budget execution of expenses was 43.08% and 50.47% respectively, which indicates a poor result.
Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón Pucará período 2016
(2018) Quituisaca Collaguazo, Cinthya Alexandra; Reyes Pesantez, Juan Diego; Calderón Ledesma, Edgar Francisco
The present project originated with a need that the Decentralized Autonomous Government of Pucara presented because it does not have mechanisms that allow for the evaluation of the budgetary cycle due to the fact this entity has never performed previous analyses of itself. The purpose of this analysis is to verity the fulfillment of the different phases of the budgetary cycle and that they agree with regulations in force, for which two types of research were used, descriptive and explanatory. Several research techniques were used such as quantitative, through the application of indicators based in the budgetary certificates and the budget execution report; and qualitative, through the application of interviews, questionnaires, and viewings. To analyze the phases of the budgetary cycle in this entity, it would make evident that the municipality does not have a Strategic Plan, which hinders the approach of short, medium, and long term objectives. Also, there is little in the way of citizen participation in the phases the budget which requires. Besides, the municipality has not complied in its totality with the scheduled projects for the 2016 period.