Contabilidad y Auditoría-Pregrado
Permanent URI for this collectionhttps://dspace-test.ucuenca.edu.ec/handle/123456789/75
Browse
Recent Submissions
Item Aplicación del sistema de costos basado en actividades (ABC) para los servicios de hospitalización: Área de Quirófano de ASOGALENICA S.A. Hospital San Juan de Dios(Universidad de Cuenca, 2024-03-22) Méndez Orellana, Denisse Andrea; Pallango Astudillo, Camila Michelle; Peralta Zúñiga, Marco LeonardoHospital services encompass numerous resources that require efficient management to ensure guaranteed and high-quality provision. This integrative project focuses on implementing the Activity-Based Costing (ABC) system within San Juan de Dios Hospital, specifically in the Operating Room Area. The primary objective is to provide a tool for the efficient and effective management of resources, offering a detailed visualization of costs for each activity. The research delves into the processes within the Operating Room Area, highlighting the most relevant surgical services for the hospital. A detailed analysis is conducted on subprocesses, activities, resources, and their associated costs. The proposed ABC Model methodology enables the precise allocation of costs incurred by each activity. Data collection focuses on the time dedicated to each activity and the consumption of resources. The research output concludes with a description of the cost structure in the Operating Room Area, specifically related to the most representative surgeries. This allows the hospital to identify opportunities for operational efficiency and improvements in strategic decision-making. Furthermore, recommendations are proposed to optimize costs without compromising the quality of surgical procedures. The findings of this research contribute to the advancement of resource management practices in hospital settings.Item Evaluación de Riesgos del Proceso de Lavado de Activos y Financiamiento del Terrorismo en la Cooperativa Jardín Azuayo Aplicado al 2024(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-13) González Guanoquiza, Byron Marcelo; López Córdova, Miriam ElizabethThe research was conducted with the purpose of evaluating the risk of the COAC's anti-money laundering and crime financing prevention process Jardín Azuayo, period 2024, which focuses on placements and deposit processes through the identification of danger, risk matrix, and controls available to the financial institution to prevent money laundering, taking into consideration the SARLAFT methodology.This method is characterized by detecting and controlling money laundering through eight parameters, the results of which made it possible to establish the appropriate recommendations.Item Análisis de la incidencia de los contribuyentes especiales en la recaudación de impuestos y generación de empleo en el Azuay del año 2020 al año 2024(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-13) Delgado Guartambel, Evelyn Cristina; Quito Quito, Daniela Guadalupe; Jaramillo Pozo, Luis FelipeThis study examines the incidence of special taxpayers on tax revenue collection and formal employment generation in the province of Azuay during the period 2020–2024, using a quantitative, descriptive, and explanatory approach. The analysis covers the main taxes administered by the Internal Revenue Service (SRI) and the fifteen economic sectors defined by the International Standard Industrial Classification (ISIC Rev. 4). The results show that special taxpayers accounted for 77.76% of provincial tax revenue, with a predominant contribution from the commerce, manufacturing, and financial activities sectors. Furthermore, the analysis of the relationship between formal employment and tax revenue indicates that this relationship depends mainly on the degree of formalization and the sectoral productive structure, rather than on the volume of employment generated.Item Planificación financiera para la expansión académica de UCuencaTec a partir de la determinación de costos de sus carreras técnicas y tecnológicas(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-12) Paute Criollo, Evelyn Karina; Pesantez Pesantez, Jenny Fabiola; Ayabaca Mogrovejo, Orlando FabiánThe purpose of this integrative project is to design a financial planning aimed at expanding the offer of the "Salvador Allende" Academic Unit for Technical and Technological Training (UCuencaTec), through the determination and analysis of costs of its two current technical and one technological careers, for which the information available from 2022 to 2025 corresponding to the last and only graduated cohort of the careers under study has been considered. The work is developed under a mixed approach, with quantitative predominance for the analysis of financial, budgetary, and qualitative information for the identification of processes, academic, and administrative activities. The study is descriptive and cross-sectional, using primary and secondary sources of information. The activity-based costing (ABC) system is applied to determine costs, which has made it possible to identify, classify and assign direct and indirect costs to each career, as well as to classify fixed and variable costs. Based on the results obtained, the contribution margin, the break-even point and the incremental costs associated with the opening of new careers are determined. In the end, a financial planning model is proposed that integrates cost analysis, budget projections and installed capacity, constituting a technical tool for strategic decision-making and sustainable management of UCuencaTec's academic expansion.Item Impacto de las Medidas de Alivio Financiero en el Índice de Morosidad reportado por los Bancos Comerciales del Ecuador entre el período 2019-2024(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Simaleza Uriarte, Andrea Nicole; Vázquez Galarza, Silvia GabrielaThe COVID-19 pandemic caused an unprecedented health and economic crisis, with significant impacts on Ecuador's financial system. In response to this situation, the government implemented financial relief measures, such as Resolution 569-2020-F and the Organic Law on Humanitarian Support, aimed at deferring and restructuring credit obligations. The objective of this study is to analyze the impact of these measures on the evolution of the delinquency rate reported by Ecuadorian commercial banks during the period 2019–2024, as well as to evaluate their effects on provisions, profitability, and income tax. The research adopts a quantitative and longitudinal approach, using financial information published by the Superintendency of Banks of Ecuador. The database is structured as a data panel that combines the temporal and cross-sectional dimensions, allowing for the analysis of the behavior of financial institutions over time. Methodologically, econometric panel data models are used, specifically fixed effects and random effects models, selected using the Hausman test. In addition, an adjusted delinquency index is constructed that incorporates the restructured and deferred portfolio, in order to approximate the actual credit risk assumed by banks. The results show that financial relief measures helped to contain the increase in the delinquency rate in the short term. However, the analysis reveals that the reported delinquency rate did not fully reflect credit risk due to the accounting reclassification of loans, which led to a temporary underestimation of the risk to the stability of the financial system.Item Auditoría de Gestión a la Federación Deportiva Del Azuay, periodos 2023-2024(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Siavichay Carreño, Anthony Ariel; Zhinin Orellana, Dayanna Salomé; Vázquez Vázquez, Francisco XavierThe present research aimed to conduct a governmental management audit of the Federación Deportiva del Azuay in order to evaluate the efficiency, effectiveness, and economy in the management of public resources, as well as the reliability of financial information and compliance with current legal regulations. The study was developed under a descriptive and analytical methodological approach, applying audit techniques such as documentary review, analysis of financial statements, execution of audit programs, and preparation of audit findings in accordance with the standards issued by the Office of the Comptroller General of the State of Ecuador. As a result of the audit examination, weaknesses were identified in the internal control system, inconsistencies in the presentation and reconciliation of financial information, deficiencies in budget planning and execution, and limitations in administrative and financial management. These findings highlight the need to strengthen control mechanisms and improve institutional processes to ensure the proper use of public resources. Finally, conclusions and recommendations were formulated to address the identified deficiencies and contribute to the continuous improvement of public management at the Federación Deportiva del Azuay.Item PRESUPUESTO MAESTRO VINCULADO A COSTOS PARA UNA EMPRESA DE ALOJAMIENTO DE LA CIUDAD DE CUENCA, PARA EL PERIODO 2026(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-10) Ibarra Bonilla, Anthony Sebastián; Roldán Guamán, Andrea Elizabeth; Armijos Cordero, Johanna CatalinaThe purpose of this thesis is to develop a master budget for an accommodation company, with the aim of serving as a financial planning and control tool. Based on the financial and operational information provided by the company, projections consistent with the business reality were structured, using applied and descriptive research methods with a quantitative and qualitative approach. The study began with a diagnosis of the hotel’s current situation, including an analysis of the hospitality sector. Subsequently, the operational and financial budgets were prepared, from which results were derived through the application of financial indicators, demonstrating the usefulness of the master budget as a decision-making instrument and as a fundamental tool for financial management.Item Auditoría de Gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Tarqui, del 01 de enero al 31 de diciembre del año 2024(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Pérez Gallegos, Tania Alexandra; Arévalo Panjón, Angélica María; Calderón Ledesma, Edgar FranciscoThe purpose of this integrative project is to evaluate the degree of compliance with the criteria of efficiency, effectiveness, and economy in administrative management, internal control, public resource management, and the fulfillment of the objectives and goals of the Rural Parish Decentralized Autonomous Government of Tarqui for the period 2024. To this end, a comprehensive analysis of the entity was conducted, encompassing its legal foundation to the functioning of its processes, which enabled the collection of relevant information and the identification of specific units subject to evaluation within the audit process. Once the components of financial and administrative management and process execution had been identified, audit programs were implemented to facilitate the collection of evidence supporting the audit findings. The results of the audit are presented in the audit report, which details each finding, accompanied by conclusions and recommendations oriented at strengthening internal control, improving administrative processes, and ensuring the proper segregation of duties.Item Importancia de la contabilidad ambiental en la toma de decisiones de empresas del sector industrial(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Alvarado Cabrera, Dominic Fabián; Cuenca Méndez, Katherine Lizbeth; Vázquez Galarza, Silvia GabrielaThis article seeks to analyze the influence of accounting on strategic decision making in companies in the Ecuadorian industrial sector, taking into account their level of adoption according to the size of the company. Through a mixed methodological analysis, which was documentary and field based, where included a review of sustainability reports and the application of surveys to companies in the industrial sector, it was found that large entities show a greater degree of commitment in terms of adopting environmental accounting practices, the preparation of environmental reports and the integration of environmental criteria into decision making; while medium and small companies show a more partial and unstructured adoption, due to some limitations such as high initial costs, lack of training and a poor organizational culture related to sustainability. Despite these barriers, these entities claim to have both economic and operational benefits from the practices, such as resource optimization, cost reduction, and improved corporate image. In this sense, the results seek to confirm that environmental accounting represents an important strategic tool that acts positively in the management of companies and in sustainability, although its impact depends on the level of organizational maturity, environmental culture, and institutional support for its proper implementation.Item Manejo Integral de los Bienes de Larga Duración y Bienes de Control Administrativo de la Federación Deportiva del Azuay para el año 2024(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-10) Flores Chafla, Priscila Elizabeth; Zhang Zhu, Tin; Gutiérrez Álvarez, Ligia SusanaIn public and private institutes, long-term assets and administratively controlled assets represent a significant portion of equity. Therefore, the proper management and control of these resources must be carried out in accordance with current legal and technical regulations. Inadequate control of these assets directly undermines the accuracy of the financial information presented by the institution. Based on this premise, this project aims to analyze the comprehensive management of long-term and administratively controlled assets of the Federación Deportiva del Azuay for the year 2024, identifying deficiencies in the controls, records and updating of institutional assets. The information provided by the institution was analyzed and verification procedures were implemented for movable assets. These procedures revealed inconsistencies in the assets records, which were subsequently corrected through adjustments to the information. Based on these adjustments, physical verifications, recalculations and reclassifications of long-term assets and administratively controlled assets were performed to ensure that the values presented in the financial statements accurately reflect the institution’s true financial position. Finally, an accounting reconciliation was prepared comparing the assets values before and after the procedures were applied, revealing significant variations in the federation’s financial position. As a result, accounting entries are proposed to update the accounting information, along with the guidelines to strengthen asset control and management thus promoting more efficient asset management.Item Análisis de la Eficiencia del Sistema Nacional de las Finanzas Públicas (SINFIP) en la Gestión Financiera Pública de los GADs Provinciales del Ecuador(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-10) Bravo Sarmiento, Luciana; Jara Zari, Pamela Sofia; Gutiérrez Álvarez, Ligia SusanaThis research analyzes the efficiency of public financial management in the provincial Autonomous Decentralized Governments (GADs) of Ecuador through the application of the Subnational PEFA assessment framework during fiscal year 2024 and, when relevant, for the period 2022–2024. The objective is to examine the performance of the National Public Finance System (SINFIP) at the provincial level. The study adopts a quantitative–descriptive approach and is based on publicly available information from institutional portals of the GADs and oversight entities, evaluated using the seven pillars and their respective indicators established by the PEFA methodology. The results reveal a low performance in subnational public financial management, reflected in ratings concentrated at the D, D+, and C levels. Weaknesses are identified in pillars such as budget reliability, transparency of public finances, asset and liability management, accounting, and external audit. Although partial progress is observed in budget execution and public procurement processes, these improvements remain insufficient to compensate for deficiencies in planning, control, and accountability. The comparative analysis among provinces shows a relatively homogeneous pattern, suggesting the existence of structural limitations in the implementation of SINFIP at the subnational level. In this context, it is concluded that although the system contributes to public financial management in provincial GADs, its current implementation still does not allow the achievement of optimal levels of financial efficiency, transparency, and fiscal sustainability.Item Determinación del costo por estudiante y punto de equilibrio para el Instituto Superior Tecnológico de la Economía Social Popular y Solidaria para el Periodo 2025(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-01-05) Carrillo Vivar, Marco Antonio; Palomeque Loja, José Mauricio; Ayabaca Mogrovejo, Orlando FabiánThe purpose of this research project is to develop a costing model for the Higher Technological Institute of Popular and Solidarity Economy. The study aims to provide an analytical tool that allows the determination of the real cost per student, in order to establish a balanced financial structure that ensures the Institute’s sustainability and efficiency in resource allocation. The object of analysis lies in the absence of a structured financial planning model that enables the proper identification and allocation of costs, which hinders strategic decision-making, budget planning, and the setting of tuition fees aligned with the institution’s operational reality. The first phase of this degree project consists of analyzing the Educational Legal Framework and examining the current situation of the Institute, considering its history, regulations, organizational structure, and a SWOT analysis. The second phase focuses on the development of the theoretical framework related to cost accounting and the break-even point, with the purpose of providing a theoretical basis for the application of the costing model. For the cost execution phase, a qualitative approach was applied, including interviews with administrative staff and the collection of information on internal management processes and resource allocation. In addition, a quantitative methodology was used to calculate the costs associated with academic training, which enabled a break-even analysis. The results obtained demonstrated the importance of optimizing cost management.Item Evaluación del ciclo presupuestario del Gobierno Autónomo Descentralizado de Checa del año 2022(Universidad de Cuenca, 2025-07-07) Palta Yanza, Tania Elizabeth; Pulgarin Farez, Karen Tatiana; Vázquez Vázquez, Francisco XavierThe objective of this study was to apply 3udget evaluation procedures to analyze the processes, projects and programs executed during 2022 by the Autonomous Decentralized Parochial Government of Checa. For this purpose, the budgetary information was collected, classified, processed, tabulated and ordered, so that it is understandable and can be disclosed to the general public; as a result, deficiencies were detected and recommendations were issued to improve the budgetary management of the parish entity.Item Gestión financiera y morosidad en las cooperativas de ahorro y crédito de la ciudad de Cuenca en el período 2021 - 2023(Universidad de Cuenca, 2025-07-07) Villa Melgar, Janneth Carolina; Sinchi Sánchez, Marisol Guillermina; Coello Muñoz, Esteban FranciscoThe study analysed the financial management and delinquency of credit unions in Cuenca during the period 2021-2023, using a quantitative approach and a non-experimental design. Financial data obtained from the Superintendencia de Economía Popular y Solidaria (SEPS) allowed the evaluation of key indicators such as profitability, solvency, liquidity and delinquency rate. The analysis showed that, in general, the cooperatives have improved their financial performance, evidenced by an increase in profitability and a gradual decrease in delinquency. Despite the positive results, some cooperatives face significant challenges in managing their credit risks. In particular, institutions with high delinquency rates need to strengthen their credit assessment and portfolio recovery processes. The study also highlighted the importance of sound financial management for the sustainability of the cooperative sector. However, limitations in the quality and comparability of financial data were identified, highlighting the need for greater standardization in reporting by cooperatives.Item Impacto financiero por la eliminación de la obligación del anticipo del impuesto a la renta en las Sociedades Anónimas en el sector manufacturero de la ciudad de Cuenca en los periodos 2018-2019 y 2021-2022(Universidad Cuenca, 2025-06-03) Armijos Yungazaca, David Sebastian; Guamán Álvarez, Erika Yessenia; Jaramillo Pozo, Luis FelipeThis paper aims to analyze the financial impact of the elimination of the advance payment obligation for income tax on corporations in the manufacturing sector in the city of Cuenca by comparing key financial indicators between the periods 2018-2019 and 2021-2022, using information from business and tax databases. The method used was analytical-synthetic, descriptive, and quantitative. A sample of 25 companies in the manufacturing sector was used to analyze the average current ratios of Cuenca's manufacturing companies before and after the elimination of the advance payment. In addition, the statistical methodology of comparison of means was used to measure the impact of the advance payment of income tax on the selected companies. The results obtained showed that the elimination of the advance payment of income tax showed higher liquidity and profitability indicators in the period 2021-2022, and the effective rate had a similar effect. Based on the aforementioned analysis, the differences were significant, leading to the acceptance of the proposed hypothesis. In conclusion, it is worth noting that companies showed improved performance indicators and, consequently, improved operational efficiency after eliminating the advance payment of income tax.Item Análisis de la implementación de la Norma Internacional de Contabilidad 2 "inventarios" en la empresa SONET C.L.(Universidad de Cuenca, 2025-05-06) Cueva Mogrovejo, Paola Lizbeth; Ojeda Orellana, Remigio EfraínThis study analyzes the implementation of International Accounting Standard 2 (IAS 2) in the inventory management of SONET C.L., a telecommunications company operating under the brand LIVING net in Cuenca, Ecuador. Through a detailed review of current accounting processes, deficiencies in inventory valuation and control were identified, resulting from a lack of automation and partial adoption of the standard. Using a mixed-methods approach, qualitative data was gathered through interviews and surveys with key personnel, complemented by a quantitative analysis of financial statements. The findings reveal that proper application of IAS 2 enhances financial transparency, optimizes resource management, and strengthens regulatory compliance. From both academic and business perspectives, the study highlights how inefficient inventory management negatively affects profitability, liquidity, and operational sustainability. It also emphasizes the importance of adopting international accounting frameworks like IAS 2 to ensure accurate financial reporting and to reinforce a company's position in a highly competitive environment. Finally, the study proposes concrete strategies to address identified limitations, including process standardization, specialized staff training, and the implementation of advanced technological tools. This work offers a comprehensive perspective that not only meets regulatory requirements but also serves as a replicable model for other organizations seeking to strengthen their accounting practices in similar contexts.Item Evaluación a las etapas del ciclo presupuestario del GAD Municipal del Cantón Limón Indanza del periodo 2020, 2021 y 2022(Universidad de Cuenca, 2025-04-28) Cambizaca Lucero, Michaelle Angélica; Flores Chávez, Andrea Cristina; Calderón Ledesma, Edgar FrancisThe primary objective of this integrative project is evaluating the stages of the budgetary cycle within the Autonomous Decentralized Municipal Government of Limón Indanza for the fiscal years 2020, 2021, and 2022. The aim is to assess the level of compliance with the institution's stated objectives, analyze the projects, plans, and goals executed during the analysis periods, and assess compliance with prevailing regulations at each stage. In addition, two research approaches were used, qualitative and quantitative, such as interviews, application of budget indicators, surveys, and document analysis. Also, this project utilized budgetary and financial indicators derived from budgetary statements to identify deficiencies, weaknesses, and strengths related to resource allocation for municipal projects. Based on the results, this study formulates conclusions and recommendations to enhance administrative efficiency and contribute positively to the economic development of the Limon Indanza community.Item Estimación de la pérdida tributaria de las exportaciones del sector bananero de la Provincia de El Oro, Período 2020 – 2022(Universidad de Cuenca, 2025-02-20) Guzmán Ramón, Elian Eduardo; Campoverde Jiménez, Pedro PabloThe article analyzes the tax loss of the banana sector in the province of El Oro, Ecuador, between 2020 and 2022, a period marked by changes in international prices and challenges related to the COVID-19 pandemic. During these years, bananas were crucial to the local economy, representing a significant portion of the country's non-oil exports. The paper considers tax loss as Ecuador's tax revenue foregone as a result of compliance with its obligations, rather than tax avoidance or evasion. The research examines how banana exports contribute to tax revenues through the Single Income Tax (IRU), based on the number of boxes produced and exported. However, factors such as price volatility, production costs and logistical constraints during the pandemic negatively impacted exports and, consequently, tax revenue. There is evidence of a peak in 2020, attributed to production problems in other countries, new plantings, and high demand in emerging markets such as Africa and Eastern Europe. However, the implementation of biosafety regulations in ports such as Puerto Bolívar generated additional costs and delays in logistics. The financial analysis shows variations in liquidity, indebtedness and profitability of banana companies, reflecting economic challenges. Finally, it is proposed to improve fiscal and logistics policies to optimize tax collection and mitigate future fiscal losses, ensuring a more competitive and sustainable environment for the banana sector in Ecuador.Item 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 XavierThe 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.Item Determinación de costos del servicio de transporte de la empresa López Express e Hijos Cía. Ltda.(Universidad de Cuenca, 2025-02-18) Pillacela Zhunio, Tania Sofia; Ayabaca Mogrovejo, Orlando FabiánThe objective of this integrative project is to determine the cost of the transportation service of the company “López Express e Hijos Cia. Ltda.” in order to identify the allocation of resources used in the provision of the service and improve the decision making process in relation to the unit cost and sales price. For this purpose, two types of research were applied: descriptive and case study, as well as the interview as the main research technique to collect information. First, it was essential to know and analyze the operational structure of the company to establish the model to determine the operating cost per kilometer and route traveled, after this analysis, it was considered feasible to apply the service order costing system and the standard costing basis. After this, the rates (sales prices) were determined with two profit margins, a minimum and a maximum. These rates and those established by the company were used to calculate the number of packages in equilibrium. Finally, it is recommended that operating costs be constantly monitored to ensure efficiency and that new tariffs be applied to routes whose current prices are generating losses.