Contabilidad y Auditoría-Pregrado

Permanent URI for this collectionhttps://dspace-test.ucuenca.edu.ec/handle/123456789/75

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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 Leonardo
Hospital 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.
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 Xavier
The 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.
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 Francisco
The 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.
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 Felipe
This 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.
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 Efraín
This 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.
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 Francis
The 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.
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 Pablo
The 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.
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.
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 Fabián
The 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.
Análisis multivariante del desempeño financiero en las empresas de venta de automóviles y vehículos de motores ligeros del cantón Cuenca en el período 2019-2023
(Universidad de Cuenca, 2025-02-17) Barros Fajardo, Klever Javier; Morales Suquisupa, Gabriela Alexandra; Peralta Zúñiga, Marco Leonardo
The following research presents a quantitative analysis of the financial performance of companies selling automobiles and light motor vehicles in the canton Cuenca during the period 2019-2023. Whose objective was to mitigate the lack of a comprehensive analysis to understand the key financial variables affecting this business sector by implementing a multivariate analysis, using as main tool the principal component analysis (PCA) and a multicollinearity analysis to better evaluate the financial performance. The data collection was carried out from the financial statements of the active companies, and the data processing was done using the specialized statistical software STATA 17, allowing to obtain four principal components with accurate and relevant results. The PCA analysis made it possible to identify each of the financial variables that most influence the profitability, liquidity, indebtedness and activity of the companies. The results show how key factors that affect the financial performance in this sector during the period studied, providing a clear view on the critical elements for competitiveness in the automotive industry in the canton of Cuenca.
Análisis de la sostenibilidad del sector comercial vehicular dentro de la ciudad de Cuenca: un análisis Z-Score
(Universidad de Cuenca, 2025-02-12) Avila Monje, Wilmer Alexander; Guamán Tenezaca, Guillermo Absalón
The main objective of this article is to evaluate the financial sustainability conditions of commercial motor vehicle companies in the city of Cuenca, Ecuador, from the perspective of Altman's Z-Score model for the period 2019-2022, within the city of Cuenca. The model used was the variant of Altan's Z-Score for all types of companies used for 23 companies selected by convenience sampling.When applying the model, it was determined that there are more companies in at-risk and gray zones than in healthy zones; this has been increasing throughout the period analyzed, with small companies being the most solvent, thus revealing the usefulness of the Z-Score model to know the situation of the companies.
Análisis de la disminución del Impuesto al Valor Agregado (IVA) al 8% en feriados nacionales, locales, los efectos contables y tributarios en los ingresos de hoteles y restaurantes en el cantón Cuenca durante el período 2022 - 2023
(Universidad de Cuenca, 2025-02-14) Carchi Villa, Katherine Paola; Llivichuzca Inga, Daizi Marilyn; Jaramillo Pozo, Luis Felipe
This research analyzes the impact of the reduction of the Value Added Tax (VAT) from 12% to 8%, implemented by the Ecuadorian government during the holidays of the years 2022 and 2023, on the profitability and income of hotels and restaurants in the Cuenca canton. This measure was adopted as part of the economic reactivation strategies after the COVID-19 pandemic, which severely affected the tourism sector and caused a decrease in profitability and the closure of companies. The study was developed through a mixed approach through interviews directed to managers and the collection of financial and tax information to evaluate the economic effects of the VAT reduction in these establishments. The results show that the reduction in VAT generated an increase in occupancy and demand on holidays, which mainly benefited hotels and restaurants with greater capacity and recognition. However, some establishments reported difficulties in accounting management due to the coexistence of rates of 12% and 8%. Despite these challenges, the tax measure contributed to the partial recovery of the tourism sector, consolidating itself as a key tool to mitigate the effects of the health crisis and promote local tourism. The research concludes that this fiscal policy had a moderate positive impact, where it was necessary to complement it with long-term development strategies to ensure the sustainability of the tourism sector.
Determinación de los costos de los servicios de Vinculación con la Sociedad de la Universidad de Cuenca: Centro de Desarrollo Infantil (CEDIUC)
(Universidad de Cuenca, 2025-02-14) Arevalo Alvarez, Fernanda Andrea; Guevara Hurtado, Giuliana Cristina; Tacuri Capelo, Elizabeth del Rocío
The objective of this integrative work is to determine the costs associated with one of the services offered by the University of Cuenca, specifically the Child Development Center (CEDIUC), through the application of the activity-based costing system (ABC). This center is designed to care for children at risk, providing comprehensive support to their families. To achieve this objective, a descriptive methodology with an inductive approach was used, combining qualitative and quantitative techniques. Interviews and meetings were held with CEDIUC staff, as well as with the interveners in each area. In addition, direct observations were carried out to obtain detailed information on the center's operations. The quantitative analysis included the collection and analysis of economic and financial data related to the costs of the service. Finally, the results of this analysis will provide a clearer understanding of the economic resources required for CEDIUC's operation, contributing to improve the efficiency and sustainability of the service.
Análisis del desempeño financiero del sector hotelero de la ciudad de Cuenca con enfoque en las empresas familiares
(Universidad de Cuenca, 2025-02-14) Rodríguez Cáceres, Paola Estefanía; Ron Sánchez, Martha Alexandra; Armijos Cordero, Johanna Catalina
Family businesses are of great importance for the global economy; they generate employment and contribute to the economic development of countries. But in the case of Ecuador, and particularly in the city of Cuenca, research on the economic performance of these family businesses is scarce, making it difficult to understand the dynamics of this type of business. The purpose of this article is to carry out an analysis of the financial performance of family businesses through the calculation of financial indicators and to verify the relationship between financial and non-financial variables. This research is about the hotel sector in the city of Cuenca, one of the most important sectors in terms of the generation of economic resources and is based on a population of 32 hotels that have legally filed with the Superintendence of Companies, Securities and Insurance of Ecuador. The instruments and techniques used in the methodology for the analysis were: surveys, calculation of financial indicators and review of operational literature. The statistical methods used were the arithmetic mean or average, median and standard deviation, correlation and linear regression. The results are shown in tables and graphs based on qualitative and quantitative data. Finally, conclusions were drawn to reflect on the management of the financial performance of family businesses that are part of the hotel sector.
Determinación de costos de la prestación del servicio público del Consejo de Seguridad Ciudadana del cantón Cuenca
(Universidad de Cuenca, 2025-02-11) Riera Sacaquirin, Karen Vanessa; Fajardo Morocho, Jennifer Guadalupe; Guamán Tenezaca, Guillermo Absalón
This research was developed in order to present the implementation of the cost in the “Consejo de Seguridad Ciudadana”; the objective of this work was to determine the cost for the service provided by a citizen who contributes to the payment of the urban property of the canton; for this, a methodology based on a mixed approach and three types of research was used: descriptive, exploratory and comparative. By having a qualitative and quantitative approach, the use of the sample was non-probabilistic, since a documentary sample was used for the budget and financial data for the periods 2022 and 2023. As main results, it was possible to determine that the total cost of the service in 2022 was $1,325,878.49 and in 2023 it was $1,621,883.20, of which on average 38% corresponds to direct labor due to the fact that there is a high number of employees who execute the entity's programs, compared to the budget proposed by the entity, which represents 47% and 56% respectively for each period only with respect to direct and indirect costs. With this, it is concluded that the implementation of the cost method in calculating the cost of the service provided per citizen allows for a better allocation of resources and greater precision in determining the real costs associated with municipal services, since this method contributes to more efficient and transparent financial management.
Determinación de costos de los servicios ofertados por el laboratorio de neuromarketing
(Universidad de Cuenca, 2025-02-06) Cedillo Campoverde, Irene Alejandra; Pesántez Márquez, Mayra Jackeline; Vázquez Galarza, Silvia Gabriela
The present work is focused on knowing and analyzing the Neuromarketing laboratory of the University of Cuenca, created as an initiative of Marketing professors major and it was inaugurated in October 2023. This laboratory has as objective to strengthen academic training through the offer of services within the university community and provide strategic solutions to the various problems faced by society through the provision of consulting or technical assistance services. To do this, this research center must not only have the facilities, adequate biometric equipment and competent staff, but it must also have a structure or cost scheme that allows greater control over the resources used in the development of research projects, degree work, articles, among others, and obtain self-management income. The qualitative and quantitative information provided mainly by the laboratory and the administrative units of the university has been used as the basis for proposing a cost structure based on the Absorbent Costing method for each established service package, which allows determining the real cost of the services, considers the fixed and variable items that are involved in their provision. Additionally, the balance point is detailed to complement the work and make interested parties aware of the optimal number of services they must provide to avoid losses and maintain correct administration of public resources that allows for greater economic and financial independence.
Gestión de inventarios y capital de trabajo para un negocio dedicado a la comercialización de materiales de construcción
(Universidad de Cuenca, 2025-02-12) Aucancela Yánez, Samantha Katherine; Pérez López, María Fernanda; Armijos Cordero, Johanna Catalina
This thesis analyzes inventory management and its impact on working capital in a company specializing in construction materials. The main objective is to propose an inventory management system that optimizes financial and operational resources, reduces costs, and ensures product availability. The study identified issues in the company related to inadequate inventory management, such as the absence of clear internal policies, imbalances in stock levels, and poor internal communication. A mixed-method approach was adopted, combining qualitative and quantitative analyses. On the quantitative side, a comprehensive review of financial statements from 2021 to 2023 was conducted, focusing on key indicators such as inventory turnover and operating margin. On the qualitative side, semi-structured interviews were carried out with key personnel to understand internal dynamics and identify areas for improvement. The proposed system integrates the ABC method to prioritize products based on economic relevance and a periodic review model with safety stock to maintain optimal inventory levels. The implementation aims to enhance operational efficiency, optimize working capital, and strengthen the company's competitiveness in the construction materials market. The expected results include a significant reduction in storage costs, greater availability of critical products, and an improvement in financial liquidity, thereby contributing to the sustainable development of the company and its positioning in the sector.
Análisis de la Ley Reformatoria para la Equidad Tributaria en el Ecuador del año 2018, y su incidencia en la recaudación del Impuesto a la Renta e Impuesto al Valor Agregado en las pequeñas y medianas empresas en el cantón Cuenca periodo 2019 – 2023
(Universidad de Cuenca, 2025-02-10) Chillogalli Muso, Johanna Elizabeth; Largo Buele, Fabiola Estefanía; Coello Muñoz, Esteban Francisco
The general objective of the development of this article is to analyze the impact that the Reformatory Law for Tax Equity has had in terms of tax collection in small and medium-sized companies located in Cuenca during the period 2019 - 2023 as a way to improve the collection and distribution of taxes. For this, a mixed approach has been used, that is, both qualitative and quantitative research methodology was used to carry out the respective analysis and verify whether the changes applied had a positive or negative influence in terms of the impact on the economy and development of the activities of PYMES. As part of the conclusions of this research, there has been a period of changes for PYMES in terms of the tax reform to which they have had to adapt.
Impacto de las finanzas solidarias a empresas gastronómicas de bares y restaurantes en Cuenca
(Universidad de Cuenca, 2025-02-10) Azuero Carrión, Olga Esperanza; Moncayo Avila, Diana Lorena; Armijos Cordero, Johanna Catalina
Solidarity finance plays a fundamental role in the development of small and medium-sized enterprises that seek alternative financing to traditional financing due to the difficulty they have in financing themselves. Solidarity finance contributes crucially to the creation, innovation and competitiveness of microenterprises, being an alternative model to traditional banking that seeks to generate trust focused on values and goals with a vision of fair trade, allowing people to manage their monetary resources in a better way, which facilitates decision-making in relation to their financing and improve their financial performance, allowing to determine the degree of economic health and the ability to remain in the market thanks to solidarity finance. This study, based on a mixed approach, analyzed the relationship between solidarity finance and financial performance. The results revealed a positive correlation, reflected in their liquidity and financial stability when using solidarity finance. In conclusion, solidarity finance is a financial alternative capable of improving the economic performance of microenterprises, emphasizing the importance of promoting the use and understanding of this type of financing.
Diseño de una herramienta financiera para la administración de la liquidez de la empresa "Mercantil Pazmiño Mercanpaz S.A."
(Universidad de Cuenca, 2025-02-12) Tapia Coellar, Milena Camila; Reyes Sánchez, Ismael Nicolás; Rivera Ochoa, Blanca Catalina
The present project analyzes liquidity management at MERCANTIL PAZMIÑO MERCANPAZ S.A. and proposes practical tools to improve decision-making in this area, which is essential for ensuring the financial and operational sustainability of the organization. The central objective is to propose a manual for the efficient management of the company's cash, based on financial information from the fiscal years 2022 and 2023, in order to provide a management tool that guides administrative decisions in this field. The study applied the models developed by Lawrence Gitman and Chad Zutter, as well as Merton Miller and Daniel Orr, to determine the optimal cash balance the company should maintain based on its requirements. The results highlighted the need to improve the management of cash and bank balances and underscored the importance of implementing a manual to efficiently manage cash and support the company’s daily operations.

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