Ingeniería de Empresas-Tesis de Pregrado

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Administración de talento humano en los subsistemas de reclutamiento, selección y capacitación para la empresa Casafarah Cía. Ltda.
(Universidad de Cuenca, 2020-07-08) Pulla Ochoa, Alejandra Daniela; Ñauta Díaz, Juan Fernando
The purpose of this integrating project is to define the Human Talent Administration in the recruitment, selection and training subsystems for the CASAFARAH Cía company. Ltda., Due to the problems that have arisen around the management of its personnel. Its lack of management in Human Talent has internally affected the company based on its productivity and performance. The project proposes the design of the structure of the department of human talent with the objective of establishing the processes of recruitment, selection and training of personnel with their respective formats. The development of this work is carried out based on the needs of the company considering its current situation and the variables that intervene in its business growth which justify the importance of Human Talent management in the internal processes of a company. In conclusion, it was obtained that the management carried out by the Human Talent department allows the company objectives to be aligned with those of its personnel, through the correct management of internal processes and its tools.
Análisis comparativo del desempeño financiero de empresas del sector de confección de prendas de vestir durante el periodo 2017-2020
(Universidad de Cuenca, 2022-12-12) Serrano Brito, Silvia Daniela; Orellana Osorio, Iván Felipe
The textile sector plays a fundamental role in the country's economy, which is why it is considered important to analyze the financial performance of the companies that make up this sector in the main provinces where the economic activity of the apparel industry is carried out; in this way, the research will make it possible to determine the differences between the provinces under study by means of statistical models. For this purpose, financial performance has been considered as a dependent variable, which is composed of return on equity, return on assets and net margin. On the other hand, the independent variables are liquidity, leverage, accounts receivable turnover and asset turnover. The province and size of the companies have also been considered as control variables. The results of the research, although not conclusive, open the way for future studies on the textile and apparel sector in the country, which has not been studied, despite its importance and potential growth.
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
Análisis de la gestión del talento humano y su incidencia en el desempeño laboral del personal de Libricuenca S.A. en el año 2022
(Universidad de Cuenca, 2023-06-02) Salinas Villacres, Carolina Esthefany; Jimbo Días, José Santiago
This project has been prepared after identifying the need to formalize the management processes of Libricuenca S.A. once the company has defined growth strategies after 16 years of presence in the market. In this way, its human talent management is analyzed alongside how it affects the motivation and performance of the staff, to later provide an improvement proposal that contributes to the action plan and the fulfillment of its strategic objectives. This study has a descriptive scope and uses a mixed, qualitative and quantitative approach, using interview and survey techniques respectively, in addition to a correlational analysis. Furthermore, work has been done with the entire study population, which represents all employees of the company. Thus, it was possible to determine that the organization currently carries out its personnel management processes in a totally empirical manner without relying on any theory, which is causing some of the personnel needs to be left unattended. Consequently, there is an affectation in their motivation and performance, since the management of human talent in Libricuenca S.A. does highly and directly influence these last two aspects.
Análisis de la innovación en pequeñas, medianas y grandes empresas del Ecuador periodo 2012-2014 con base a la encuesta de innovación del INEC
(Universidad de Cuenca, 2025-05-26) Semeria Mendoza, Camila Sthefany; Astudillo Durán, Silvana Vanessa
The objective of this study is to analyze innovation in small, medium and large companies in Ecuador during the period 2012-2014, using data from the innovation survey of the National Institute of Statistics and Census (INEC). Information is taken from 6,275 companies that are divided into small, medium and large companies, and a univariate analysis is applied to describe the variables of innovation in product, process, organization, and marketing, as well as obstacles and impacts. In addition, a cluster analysis was applied to determine if there are similar characteristics among the elements of innovation. The results show that there is a lower percentage of product innovation than process innovation, and innovation in organization is higher than in marketing. Also, the most important obstacle is the very high innovation costs for innovation activities and the most important impact is to improve the quality of goods or services due to the introduction of innovations. On the other hand, there was only one cluster with similar characteristics within innovation. The study reveals the need to invest in research and development to increase the introduction of innovation activities of companies, as well as to generate public policies for the promotion of innovation that result in a positive impact on companies.
Análisis de la responsabilidad social empresarial y la rentabilidad en Continental Tire Andina S.A.
(Universidad de Cuenca, 2025-05-28) Muñoz Venegas, Gustavo José; Iñiguez Quizhpi, Sandra Verónica
Corporate Social Responsibility (CSR) has become a key strategy for modern organizations, not only as a means to ensure sustainability but also as an active contribution to achieving the United Nations’ Sustainable Development Goals (SDGs). This study examines the impact of CSR on business profitability, focusing specifically on Continental Tire Andina S.A. during the 2013-2023 period. Using a mixed-methods approach that includes a statistical analysis of the relationship between net income and CSR investment, as well as qualitative insights, the research demonstrates that CSR initiatives generate both tangible and intangible benefits for the organization. The results show that CSR not only enhances corporate reputation but also increases profitability through efficient resource management, strategic partnerships, and strengthened stakeholder relationships. The analysis highlights the importance of implementing measurement and control systems to assess the impact of initiatives, ensuring alignment with organizational and societal goals. Furthermore, it emphasizes the critical role of internal and external communication in maximizing CSR’s impact, fostering employee engagement, improving public perception, and building trust in the organization, thereby positioning the company as a responsible and sustainable leader.
Análisis de la rotación del personal, su incidencia financiera y propuesta de un plan de mejora en Britexpro Cía. Ltda.
(Universidad de Cuenca, 2025-09-26) Romero Espinoza, Dayana Carolina; Sari Pugo, Dayanna Michelle; Rojas Luna, Rosa Vanesa
The main objective of this integrative project is to analyze employee turnover, its financial impact, and propose an improvement plan at Britexpro Cía. Ltda, a Cuenca-based textile company that has experienced high turnover in its operations department in recent years. This situation represents not only a loss of continuity and efficiency in production processes, but also a direct impact on the work environment and organizational costs. To address this issue, the employee turnover rate for the period 2021-2024 was first calculated in order to gauge the magnitude of the phenomenon and demonstrate its behavior over time. Subsequently, through surveys of current and former employees, the main internal and contextual factors that influence the decision to terminate their employment relationship with the company were identified. Likewise, the processes related to turnover were surveyed in order to estimate their financial impact, considering three fundamental components: direct costs, temporary reduction in labor costs, and loss of productivity during the adaptation period of new personnel. Finally, an improvement plan was designed, which responds to the causes identified in the surveys and is aimed at strengthening talent retention, promoting professional development, improving the work environment, and reducing turnover levels through viable and sustainable strategies.
Análisis de los riesgos de liquidez y crédito en la Empresa Eléctrica Regional Centro Sur C.A., durante el período 2021-2023: propuestas para su sostenibilidad financiera
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-02) Maldonado Avila, Karla Sofía; Peralta Vallejo, Ximena Katherine
This capstone project “Analysis of Liquidity and Credit Risks in Empresa Eléctrica Regional Centro Sur C.A. during the Period 2021–2023: Proposals for Financial Sustainability methodically examines the liquidity and risk credits through a financial analysis aimed at mitigating these risks and promoting financial sustainability. With the aim of reinforcing the analysis, it has been incorporated reliable quantified tools, as the Risk Matrix, VaR (Value at Risk), Stress Testing and Sensibility Analysis through simulations with Crystal Ball. These tools allowed quantifying the risk factors and simulate realistic and adverse scenarios. As a result, achievable proposals were developed, mainly focused on CENTROSUR’s financial sustainability for the mitigation of its risks, which are detailed in a viable action plan.
Análisis de productividad en las tres principales líneas de fabricación y plan de mejora operativa para Qiwa S.A
(Universidad de Cuenca, 2025-09-30) Álvarez Santacruz, María Cristina; Segura Idrovo, Kamila Alejandra; Loyola Ochoa, Diego Mauricio
The objective of this research was to analyze the productivity of the three main product lines manufactured by Qiwa S.A., identify critical improvement areas, and design an operational proposal of optimization for the production area. A mixed-methods approach was employed, combining direct observation, interviews with key personnel, process mapping, and time studies using stopwatch techniques. This methodology enabled the establishment of standard times and the evaluation of key performance indicators such as labor productivity, unit costs, gross profit, and profitability. The findings revealed that standardized products exhibit higher efficiency and profitability per hour worked, whereas customized products incur additional costs and longer production times. Based on these insights, an improvement plan is proposed, focusing on production segmentation, process standardization, and limiting customization through the use of base products. These actions represent a strategic opportunity for Qiwa S.A. to optimize its resources, strengthen managerial decision-making, and enhance its competitive position in the artisanal manufacturing market.
Análisis de rentabilidad y eficiencia aplicando los métodos de costeo analítico y ABC de las líneas complementarias de Colineal: Colineal Home y Zero Stress en el periodo 2018 a 2022
(Universidad de Cuenca, 2024-09-27) Mizco Pintado, Mateo Sebastián; Tapia Jara, Santiago Andrés; Orellana Osorio, Iván Felipe
The objective of this integrative project was to compile and analyze financial information and analyses to evaluate the performance of the complementary lines Colineal Home and Zero Stress of the Ecuadorian company Colineal, presenting efficiency and profitability results. This is a documentary and empirical study, based on the company's financial documentation and quantitative data analysis. The analysis covered the classes and subclasses of the analyzed categories present in the period 2018 to 2023. The method used was the financial analysis, through the comparison of the company's current costing system, Analytical Counting and the proposed and implemented system, Activity Based Costing. The system applied in each of the products manufactured in the period analyzed, in contrast to the Analytical Costing, reflected variation in the profitability of the classes and subclasses of the categories. Being the obtained data processed in tables and figures, verifying pros and cons of each method and determining the comparative and affirming the superiority of the ABC costing method in the analysis of costs and profitability with greater degree of detail, thus obtaining recommendations for improvement in processes, activities or cost level by class.
Análisis de riesgos del sistema de calidad período 2016-2017 en la planta de tapizado de la empresa Carpintería y Tapicería Internacional CTIN, basado en normas ISO 9001 e ISO 31000
(2018-03-07) Quezada Izquierdo, Tamara Estefanía; Quezada Jara, Hugo Efraín
Carpintería y Tapicería Internacional Ctín. looking to stay and maintain its quality management system based on the ISO 9001-2015 model, it has been necessary to take on adjustments, one of the most important is to analyze the risks and opportunities for this system. This project mainly seeks to assess the level of exposure to risks and opportunities related to quality management, determining for this a methodology based on the principles of risk management established in the ISO 31000-2009 standard, the corresponding requirements standards of the ISO 9001-2015, the method of analysis of the weighted PEST organizational context and the analysis methodology of the expected mode of failure AMEF. The scope of this project is focused on the upholstery plant, this is part of the business unit of Carpintería y Tapicería Internacional Ctín., which is also part of the Colineal Group's business holding group, showing the results that this business unit is findingin an average level of risk in the external environment as in the internal one. Also within the operational context, even knowing that there are risks, it was also possible to identify clear opportunities to support the achievement of the objectives. This integrated project propose different alternatives for actions to deal with risks and take advantage for opportunities; some of which have already been implemented by the company.
Análisis del impacto de los acuerdos comerciales en la importación de productos cerámicos desde Italia, España, Perú y Colombia en el sector de cerámica plana del Ecuador en los años 2010-2020
(Universidad de Cuenca, 2021-10-12) Muñoz García, Mateo Israel; Alvarado Guzmán, Adrián Ramiro
This paper aims to demonstrate the impact of the trade agreements ratified by Ecuador for the flat ceramic industry in this country, the relationship they have with the production of national companies and the tariff reduction that arises as a result of the entry into force of the agreements and of the actors involved. Through a quantitative analysis based on variable correlation statistics, the aim is to test a hypothesis where the sales of the sector maintain a positive or negative correlation with a group of independent variables, said analysis will be complemented with a qualitative study of perception involving the main actors of the sector under study. Large Ecuadorian companies such as Graiman, Ecuacerámica, Rialto and Italpisos are key in the development of this study
Análisis del índice de morosidad en los segmentos consumo y microcrédito durante el periodo 2018-2021 y su incidencia en el indicador de liquidez en la Cooperativa Jardín Azuayo
(Universidad de Cuenca, 2022-12-05) Paltán Cuenca, Andrea Estefany; Juela Cárdenas, Kayla Naomy; Moscoso Calle, Nubia Silvana
The delinquency indicator makes it possible to demonstrate the health status of a financial institution's portfolio, for which inadequate management of the index can bring about liquidity and solvency problems, among others. The objective of this integrating project is to analyze the behavior of delinquency and its influence on the liquidity index, covering the consumption and microcredit segment of the Cooperativa Jardín Azuayo. For the analysis, a statistical model of multiple linear regression is elaborated considering variables such as active and passive rates of the Central Bank of Ecuador, variation of available funds, investments, demand deposits, time deposits and the consumer and microcredit portfolio due. The methodology has a quantitative and correlational approach considering the total population in the period 2018 - 2021. The main findings indicate that liquidity is positively influenced by delinquency in both segments and demand deposits, while the interest rate simple accumulation microcredit and the microcredit portfolio have a negative impact. Financial entities must place special emphasis on these indicators in order to efficiently anticipate possible adverse events that threaten the financial stability of the institution
Análisis del riesgo de insolvencia en las grandes empresas del sector manufacturero de la ciudad de Cuenca en el periodo 2019 - 2022
(Universidad de Cuenca, 2024-09-30) Terán Parra, María Paz; Zúñiga Cano, María Emilia; Orellana Osorio, Iván Felipe
This project aims to determine the probability of insolvency of large enterprises in the manufacturing industry of Cuenca during the period 2019 – 2022, by using the econometric model for business failure prediction and logistic regression analysis developed by James Ohlson. Additionally, it seeks to identify and analyze the key factors that influence the increase in business failure risk. For this purpose, financial information of 29 companies that are part of sector C of the ISIC in Ecuador was collected from the Superintendency of Companies, Securities and Insurance website. Among the main results, it was found that, on average, companies in the sector are within safe zones; however, the level of risk they present is moderate. Furthermore, it was determined that the probability of insolvency in the sector reached its peak during the pandemic but showed improvement from 2021 onwards, marking a decreasing trend over time. Finally, through a linear regression in SPSS, it was found that, from the variables proposed by the author, the most significant in predicting bankruptcy is the debt ratio (X2), concluding that financial leverage is a factor that directly affects the probability of insolvency in the manufacturing industry.
Análisis y determinación del valor de empresas a través del método DCF (Discounted Cash Flow): Enfoque práctico en la empresa VIDASUA CIA. LTDA
(Universidad de Cuenca, 2025-05-28) Dávalos Suárez, Nicolás; Aguilar Feijó, Víctor Gerardo
The aim of this degree project is to determine the present value of the company VIDASUA CIA. LTDA. by applying the Discounted Cash Flow (DCF) method. To carry out this analysis, a comprehensive financial study was conducted based on the historical financial statements of Vidasua between 2017 and 2023. The results obtained reflect that the estimated value of VIDASUA CIA. LTDA. amounts to $903,758.19, evidencing its capacity to generate value in the long term. Likewise, the study highlights the reduction of the company's level of indebtedness, from 87% in 2017 to 31% in 2024, which has strengthened its financial structure and minimised financial risk. It was determined that the company will continue to perform periodic valuations using the DCF method to monitor its financial evolution, as well as optimise its cost and working capital management to improve its operational efficiency and profitability in the long term.
Análisis y optimización estratégica de los eventos para posicionar la identidad de la Cooperativa de Ahorro y Crédito Jardín Azuayo en la provincia del Azuay
(Universidad de Cuenca, 2025-05-28) Abril Durán, Dayanna Sabrina; Loyola Ordóñez, María Belén; Saquicela Aguilar, María Esthela
The objective of this thesis is to analyze and optimize events to strengthen the identity of Cooperativa de Ahorro y Crédito Jardín Azuayo in the province of Azu ay. Through documentary, bibliographic, and field research, a diagnosis was conducted on the events held in 2023, revealing the lack of a comprehensive performance evaluation. Based on this, criteria for measuring effectiveness and profitability were established, identifying low-performing events. As part of the optimization process, a methodology for event selection and elimination was designed and implemented. Additionally, an event proposal tailored to the characteristics and specificities of each locality was developed, aiming to increase the likelihood of success and strengthen the connection with the community and its members. Moreover, the creation of a competency-based job profile focused on event management was proposed and designed, recognizing that this activity requires significant time, resources, and effort. Finally, through the analyses conducted, 80% of the investment in events was optimized, resulting in a 10% increase in impact and a 5% improvement in the positioning of the Cooperative’s identity.
Análisis y propuesta de Intervención en la Comunicación Interna para los trabajadores de la Gerencia de Telecomunicaciones de la Empresa Pública de Telecomunicaciones, Agua Potable, Alcantarillado y Saneamiento, ETAPA EP
(2018-03-07) Vintimilla Sempértegui, Juan Francisco; Andrade Galarza, Juan Carlos
Internal communication involves not only communicating with staff but also creating a space, a path and, a place where everyone can transmit and contribute with their knowledge, ideas, opinions, and so on. Despite all of this, communication does not always obtain the importance that it deserves. This integrative project is destined to the Empresa Pública de Telecomunicaciones, Agua Potable, Alcantarillado y Saneamiento, ETAPA EP, of the city of Cuenca, especially, for the Telecommunications Management’s workers, who usually fulfill their work functions outside of the company, making communication difficult between them and the company. Thus, an analysis and a proposal of intervention in internal communication is proposed.
Análisis y propuesta de la arquitectura organizacional de la Coordinación Administrativa Financiera de la Universidad de Cuenca
(Universidad de Cuenca, 2021-08-23) Serrano Cevallos, Katherine Estefanía; Mora Pacheco, Pedro Fabián
A public organization is a group of people who seek a common goal, its purpose is the development of a product or the provision of a service, without profit. Therefore, it is necessary that they have an adequate Organizational Architecture, as it is the basis for their operation. In this architecture elements such as: Decision Making, Remuneration and Results Evaluation Systems are handled. It has been noted that these elements are failing in the Financial Coordination, since they have presented problems. This descriptive-analytical research, with a mixed approach, aimed to analyze and propose the Organizational Architecture of the Financial Administrative Coordination. The instruments used were a survey, a semi-structured interview and primary information. The results reflect that the decision-making variable presents drawbacks when assigning and dividing tasks, due to its way of execution. Regarding the remuneration system, it was detected that the majority of employees agree with their remuneration, but request incentives, which are not necessarily monetary. Likewise, with regard to the results evaluation system, it was known that the servers have not been evaluated regarding their performance
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.
Creación de un manual de procesos y procedimientos para la empresa MUVECOM C.L. aplicando el modelo BPM
(Universidad de Cuenca, 2024-09-30) Jiménez Alvarado, Alex Gabriel; Calle González, Adela Carolina; Flores Sigüenza, Pablo Andrés
This study focuses on the creation of a Processes and Procedures Manual for MUVECOM C.L., a telecommunications service company. The initiative arises in response to the need to optimize operational efficiency and improve internal coordination. The main objective is to detail key operations such as installations, technical support, visit coordination, and incident management, using the Business Process Management (BPM) model to structure and standardize processes. To develop the manual, qualitative and quantitative analysis methodologies were applied, including the review of existing documentation. Additionally, tools such as SWOT, PESTEL, and Value Chain matrices were used to identify strengths, opportunities, weaknesses, and threats, as well as the external and internal context of the company. The main results reveal a lack of standardization in processes and the need for clearer definition of roles and responsibilities. The proposed manual offers clear and detailed workflows, facilitating interdepartmental coordination and agile response to customer needs. In conclusion, the implementation of the Manual will allow MUVECOM C.L., to improve its operational efficiency, reduce incidents, and increase customer satisfaction. It is recommended to create specific indicators for each process, beyond general departmental indicators, for precise performance measurement and timely identification of improvement areas.