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 al sistema de control interno del mantenimiento y operación de la infraestructura civil de la Empresa Eléctrica Regional Centro Sur C.A. – período 2022-2023
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-04-10) Bermeo Zhinin, Byron Fernando; Villazhañay López, Bárbara Priscila; Aguirre Quezada, Juan Carlos
Internal control is a fundamental component for ensuring administrative efficiency and the proper use of public and private resources within mixed-ownership companies. In this context, the present study analyzes the Internal Control System of the Civil Works Department, part of the Administrative and Financial Directorate of Empresa Eléctrica Regional Centro Sur C.A. the analysis focuses on the eleven processes that make up Operational Management Model, whit the objective of identifying strengths, weaknesses, and areas requiring improvement within institutional operations. The evaluation was conducted using structured questionnaires developed in accordance whit the Internal Control Standards issued by the Office of the Comptroller General of the Stade of Ecuador. These standards provide guidelines aimed at promoting transparency, regulatory compliance, and the reliability of financial information in that administer public resources. The results revealed several findings that highlight opportunities to enhance the design, implementation, and effectiveness of the current Internal Control System. In response to these observations, an improvement proposal was developed, which includes a proposal Action Plan designed to ensure the implementation of the recommendations presented in the Internal Control report. Additionally, an Interna Control Manual was prepared to standardize and regulate the procedures associated whit the Operational Management Model. Together, these instruments aim to strengthen administrative practices and promote a more organized, ethical, and efficient management within the company.
“Predicción de quiebra en empresas manufactureras del cantón Cuenca bajo el modelo Z1 Altman”
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-04-01) Pineda Pulgarín, Christian Santiago; Guamán Tenezaca, Guillermo Absalón
The manufacturing industry is a cornerstone of Latin America economies, specifically in Cuenca, Ecuador, where it significantly drives GDP, tax collection, and employment. While the Altman Z-score has been previously adapted to the Ecuadorian context with high accuracy, there remains a need for localized models that account for specific regional economic dynamics. This study aims to analyze bankruptcy risk in manufacturing firms in Cuenca by re- estimating the Altman Z-score model to provide a robust financial management tool. Employing a quantitative methodology with Multiple Discriminant Analysis (MDA), we utilized a non-experimental, longitudinal, and cross-sectorial design. The study analyzed financial data from 2019 to 2023 using a non-probabilistic sample of 276 private manufacturing companies. We tested null hypotheses stating that no bankruptcy risk exists among these firms and that the re-estimated coefficients do not differ from Altman’s original parameters. Our findings resulted in the “Z Cuenca” model, specifically calibrated for the local manufacturing sector. The re-estimated model achieved an accuracy rate of 89.1% in identifying firms at risk of insolvency over the five-year period. The results demonstrate that localized coefficient adjustment significantly enhances the predictive power of traditional insolvency models, offering stakeholders a precise instrument for credit risk assessment and strategic financial planning.
Impacto de la Ley Orgánica de Simplificación y Progresividad Tributaria en la liquidez de los Contribuyentes del RIMPE del sector comercial en Cuenca, 2019-2021
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-24) Villa Pasato, Jenny Valeria; Jaramillo Pozo, Luis Felipe
The research seeks to analyze the impact of the Organic Law of Simplification and Tax Progressivity of 2019 on the financial sustainability of taxpayers classified as Entrepreneurial RIMPE of the commercial sector in the city of Cuenca, during the period 2019-2021. The research sought to determine how the Organic Law of Simplification and Tax Progressivity of 2019 affected the financial sustainability of taxpayers of the Entrepreneurial RIMPE regime of the commerce sector in Cuenca in the period 2019-2021. A mixed approach was used, surveying 238 microentrepreneurs and interviewing three tax experts to analyze the impacts of tax forgiveness, interest deduction and tax adjustment strategies. The results showed that 54.62% of the respondents favorably valued the elimination of surcharges in tax compliance and 46.64% noted a slight improvement in their liquidity, but without structural changes in their financial stability. Likewise, 48.74% considered that the reform favored the sustainability of their businesses. It is concluded that the measure generated temporary relief and stimulated formalization, but its sustainable impact depends on internal management and institutional support.
La gestión financiera y su impacto en la rentabilidad de las empresas de servicios de alojamiento y alimentación de la provincia de Azuay, periodo 2023
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-20) Alvarado Calle, Josselyn Alejandra; Pedrosa Astudillo, Luis Franklin; Guamán Tenezaca, Guillermo Absalón
The identified problem is the lack of profitability in lodging and food service companies in the province of Azuay, whose net profit margins average 3.2%, which is insufficient to guarantee a minimum level of sustainability. This situation is attributed to the lack of financial management within companies, which would allow cost control and better planning and allocation of resources. The general objective was to determine whether financial management in a company can translate into greater profitability for the 2023 period. The methodology used was a mixed approach with a non-experimental, cross-sectional, and explanatory design, through the application of a survey to 38 companies out of a total of 326 and an interview with a sector expert with 15 years of experience, in addition to a comparative analysis of financial statements in two groups: five companies with formal financial management and five companies without financial management. The results show that companies with financial management have a net profit margin of 11.47%, while companies without financial management present 0.22%, with a statistically significant difference of 11.25%. In terms of absolute profits, Group A generates $46,274 annually, while Group B generates only $292, demonstrating a drastic impact. There is a direct, significant, and positive relationship between structured financial management and higher business profitability, verifying the research question and confirming that financial management substantially increases profitability within the examined sector.
Generación de Manuales de Proceso con Enfoque Innovador para “Fama Home”
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-23) García Vintimilla, Olger Stalin; Saeteros Pichizaca, Jenniffer Graciela; Luzuriaga Atarihuana, Karen Michelle; Flores Sánchez, Gustavo Giovanni
This study aims to develop a logistics process manual for Home Fama Cía. Ltda. through the integration of a digital tool and visual resources that facilitate its operational application. Based on an evaluation of the company’s logistics processes, bottlenecks and operational deficiencies affecting area performance were identified using a mixed-methods approach focused on workflow optimization. The results reveal an operational economic impact of USD 39,543.02, mainly concentrated in warranty orders, as well as the lack of standardized procedures and deficiencies in process control, which lead to rework, unproductive time, and risks in the delivery of the final product; therefore, the implementation of a critical control point system is proposed to strengthen information management, improve productivity, and optimize the efficiency of logistics processes.
Estudio de la determinación de costos en el sector agrícola. Caso de estudio: Empresa dedicada al cultivo de productos agroecológicos en la provincia del Azuay
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-23) Ambuludi Albito, Deicy Viviana; Vélez Chiriboga, María Paz; Arcentales Carrión, Rodrigo Nicanor
The purpose of this research project was to implement an appropriate costing system for the production process of tomatoes and strawberries, which are marketed by the agroecological association located in the province of Azuay. The main problem of the entity stems from a lack of knowledge on the part of producers, as this productive group does not keep records of production processes. They know the costs, but they do not know whether their selling prices cover the costs and expenses generated throughout the fruit's production cycle. In addition, it was found that very little research has been conducted in this sector, which means that this area is vulnerable in terms of estimating crop costs. This case study adopts a mixed methodological approach because of the nature of the research problem, which requires both the objective measurement of variables and an understanding of perceptions and practices in the agroecological context. It will also adopt a retrospective-prospective design, analyzing historical production and cost data to identify trends and project future scenarios. The implementation of ABC costing made it possible to distinguish activities related to the production cycle, identifying those activities that demand more in terms of resource consumption. It was concluded that this model allows indirect costs to be allocated more accurately based on the actual consumption of activities, enabling the association to increase its financial capacity and have a clear understanding of costs, sales prices, and profit margins.
Diseño e implementación de un sistema de gestión de calidad basado en la Norma ISO 9001:2015, para “Distribuidora Ecológica ECODISTRIBUCIONES CÍA.LTDA”
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-20) Guarango Armijos, Carla Maribel; Pucha Guaillas, Pablo Andrés; López Córdova, Miriam Elizabeth
This study developed technical guidelines for the implementation of a Quality Management System (QMS) based on the ISO 9001:2015 standard in the company ECODISTRIBUCIONES Cía. Ltda. The research adopted a descriptive–diagnostic approach and applied the PDCA (Plan–Do–Check–Act) cycle as a methodological framework to evaluate the organization’s operational reality. Data were collected through direct observation, interviews, and a compliance assessment matrix consisting of 130 items aligned with ISO 9001:2015 requirements. The diagnostic results revealed a critical operational maturity level of 14%, highlighting significant gaps in performance evaluation (5%), planning (6%), and operational processes (7%). These findings indicate the presence of an empirical management model characterized by a strong dependence on undocumented knowledge and informal practices. In response, the study proposes a technical framework structured around five strategic axes, including the formalization and standardization of processes, the development of quality manuals, and the establishment of management indicators. It is concluded that the implementation of these guidelines will enable the organization to transition from a reactive management model to a preventive and standardized approach, thereby strengthening its competitiveness, operational efficiency, and scalability within the sustainable products market.
Determinación del costo del proceso de gestión del Plan Operativo Anual en la Dirección de Planificación y Gestión Estratégica de la Universidad de Cuenca, período: 2025
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Quilambaqui Brito, Cintya Malene; Arcentales Carrión, Rodrigo Nicanor
This integrative project was developed with the aim of determining the time and cost associated with the management process of the Annual Operating Plan (POA) within the Strategic Planning and Management Department, considering the participation of the different stakeholders involved. This analysis was conducted in a context of institutional modernization characterized by the progressive implementation of an Enterprise Resource Planning (ERP) system, which has enabled the integration of activities that were previously carried out manually using tools such as spreadsheets, institutional email, and the Quipux system. In this context, the Activity-Based Costing (ABC) model was applied, using time as the main cost driver, as it allows a direct relationship between the activities performed and the resources consumed. The required information was collected through meetings with the personnel responsible for the process, which made it possible to identify the activities, the resources used, and the way these activities are carried out. To estimate execution times more accurately, the PERT method was used, considering optimistic, most likely, and pessimistic scenarios. Finally, based on this information, labor, depreciation, and indirect costs were calculated and consolidated by subprocess and for the overall POA management process.
Diseño de un sistema de costeo aplicado al Servicio de Catering en Vinculación con la Sociedad de la Universidad de Cuenca, primer semestre del 2025
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Cambisaca Coello, Daniel Alejandro; Tenén Criollo, Luis Fernando; Vázquez Galarza, Silvia Gabriela
This integrative project aims to design and implement a job order costing system for the Catering Service of the Directorate of Community Engagement of the University of Cuenca during the first semester of 2025, due to the lack of a technical mechanism to accurately determine the real costs of the services provided. Currently, prices are set based on market rates, without considering the actual consumption of materials, labor, and indirect costs, which limits cost control and managerial decision-making. The study follows a descriptive and applied approach, based on the analysis of operational processes and the cost structure of the service. Cost elements are identified, cost sheets are prepared for each production order, and unit costs of the menus are calculated and compared with the institutional pricing scheme. The results reveal differences between real costs and established prices, identifying services with negative margins and others with favorable results. These findings highlight the importance of managing the service based on reliable cost information. The implementation of a job order costing system contributes to improving cost control, pricing accuracy, and financial management of the Catering Service.
Efectos contables de la aplicación de la NIIF 6 en los costos de exploración y su relación con la rentabilidad en empresas mineras ecuatorianas
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-20) Galarza Juca, Paula Salomé; Rodas Gaona, María Emilia; López Córdova, Miriam Elizabeth
The Ecuadorian mining sector, primarily classified under Sector B dedicated to mining and quarrying operations, constitutes one of the country's strategic economic activities due to its contribution to Gross Domestic Product through non-oil exports, fiscal royalties, and local employment generation. However, it faces significant regulatory and control uncertainty, particularly during exploration phases, geological prospecting, drilling, and feasibility evaluations. In this context, IFRS 6 (IASB, 2004) regulates the accounting treatment of expenditures incurred in the exploration and evaluation of mineral resources, allowing companies to define their own accounting policies for capitalizing these assets provided there is a reasonable expectation of recovery. The research was conducted under a quantitative, non-experimental, longitudinal approach using financial information from Ecuadorian mining companies supervised by the Superintendence of Companies (2020-2024). Public financial statements, accounting policies, and explanatory notes were analyzed to identify patterns of IFRS 6 application and their relationship with operating profitability. Results revealed heterogeneous application patterns of the standard, with minimal correlation between exploration cost capitalization and operating profitability. Additionally, firm size was determined as the primary explanatory factor of profitability, while mineral price variations showed no significant effects. In conclusion, IFRS 6 application in the Ecuadorian mining sector reflects regulatory flexibility that generates diversity in accounting practices, limiting comparability between companies. Strengthening regulatory mechanisms and accounting standardization is recommended to enhance financial information transparency and utility in the sector.
Determinación de un sistema para el cálculo de costos de una organización agrícola. Caso de estudio: empresa de producción de quinua orgánica
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-13) Jaramillo Guzmán, Jennifer Alexandra; Vivar Ayala, Karla Tatiana; Arcentales Carrión, Rodrigo Nicanor
In the present degree thesis, entitled “Determination of a Costing System for an Agricultural Organization: A Case Study of an Organic Quinoa Production Company,” an analysis was conducted based on information obtained from the IMAGINE research group, the CREA project, and documentation provided by the organization under study. The research made it possible to identify how the organization records its productive activities, manages its inventories, calculates the depreciation of its fixed assets, and administers complementary information relevant to the study. The results showed that the organization has a simple cost structure, since most of its production is carried out by individuals with a low educational level who lack accounting information, which limits the implementation of more sophisticated costing systems. Based on this situation and the characteristics of the production process, it was determined that a process costing system is the most appropriate, as it is easy to apply and suited to continuous production, as in the case of organic quinoa. Finally, it was demonstrated that the organization achieves a profit margin of 161,74% per bag of quinoa produced, which represents a favorable outcome. However, it is concluded that the organization should not be limited to these results, but should instead strengthen continuous improvement in its production process and optimize the segregation of functions, in order to enhance its management and long-term sustainability.
Análisis del desempeño y sostenibilidad financiera de las instituciones de Economía Popular y Solidaria segmento 1, mediante aplicación del modelo CAMEL periodo 2020 al 2024
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Anguisaca Pérez, Jenifer Camila; Guamán Tenezaca, Guillermo Absalón
Credit unions in segment 1 of the Popular and Solidarity Economy face the challenge of maintaining adequate financial performance in a changing economic environment, which can directly affect their stability and sustainability. In light of this problem, the financial performance of the sector during the period from 2020 to 2024 was analyzed using the CAMEL model, with the aim of evaluating its performance and financial sustainability. The research was conducted using a quantitative approach, with a descriptive and correlational design, using information from the financial statements presented on the official website of the Superintendency of Popular and Solidarity Economy, which allowed for an orderly examination of the components of capital, asset quality, administrative management, profitability, and liquidity. The results show that adequate capitalization and efficient liquidity management favor financial performance, while deficiencies in administrative management and asset quality negatively affect the sustainability of the entities. Periods of improvement, deterioration, and partial recovery in financial performance were also identified, reflecting the variability among cooperatives in the sector. Overall, the importance of strengthening administrative management and financial risk control to ensure and reinforce sustainability is highlighted.
Evaluación de la evolución financiera del sector hotelero en el cantón Cuenca frente a los efectos de la pandemia COVID-19
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Cabrera Merchan, Karla Alexandra; Castillo Bernal, Jahjaira Anahi; Coronel Pangol, Katherine Tatiana
This research analyzes the financial evolution and resilience of the hotel sector in the canton of Cuenca during the period 2016–2024, characterized by an initial stage of stability, the impact of the COVID-19 pandemic, and the subsequent recovery phase. The main objective was to determine the effects of the health crisis and the recovery strategies adopted, differentiating behavior according to firm size. Methodologically, a quantitative approach with a descriptive explanatory scope and longitudinal design was applied, using financial statement data from 38 formal companies obtained from the Superintendence of Companies. The sample was stratified using percentiles of total assets, classifying firms into large, medium, and small, and evaluating key financial indicators: liquidity, solvency, indebtedness, and profitability. The results revealed differentiated strategies. Large hotels adopted a conservative stance, accumulating high levels of liquidity which, combined with elevated fixed costs, reduced efficiency and generated the lowest profitability levels. In contrast, mediumsized hotels optimized their capital structure through strategic leverage, achieving the highest profitability driven by strong asset turnover. Meanwhile, small hotels demonstrated high operational flexibility, protecting their margins by avoiding bank debt and minimizing structural costs. It is concluded that operational rigidity represents a vulnerability factor, and that profitability depends more on cost management efficiency and asset turnover than on the volume of investment in infrastructure, highlighting a shift toward more agile business models.
Evaluación al ciclo presupuestario de la Federación Deportiva del Azuay del ejercicio fiscal 2024
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Aucay Alvarracín, Bryan Sebastián; Chuni Morocho, Carla Dayana; Suin Guaraca, Luis Heriberto
This study aims to evaluate the budgetary cycle of the Federación Deportiva del Azuay for the 2024 fiscal year, considering its status as a private-law entity that manages public funds and self-generated resources. The research was developed using a descriptive and analytical approach, based on the documentary review of applicable regulations, the analysis of budgetary schedules of revenues and expenditures, and the application of structured questionnaires addressed to the areas responsible for budget management. The evaluation covered the stages of programming, formulation, approval, execution, evaluation, and closure of the budgetary cycle, determining levels of confidence and risk based on technical criteria. In order to obtain a more accurate assessment of institutional performance, the analysis was conducted separately according to the source of financing, distinguishing between public funds and self-management resources. The results indicate that the management of public funds shows higher levels of formality, regulatory compliance, and control, while selfgenerated resources present limitations mainly in the planning, execution, and monitoring stages, affecting their efficiency and sustainability. Additionally, the analysis of budgetary indicators reveals adequate execution of state-funded resources and a significant institutional dependence on public transfers. Overall, the study provides technical elements that contribute to understanding the operation of the budgetary cycle in private entities that manage public resources and supports the strengthening of institutional planning, control, and budgetary evaluation processes.
DETERMINACIÓN DE UN SISTEMA DE COSTOS PARA LOS SERVICIOS PRESTADOS POR EL LABORATORIO DE GEOTECNIA Y MATERIALES DE LA FACULTAD DE INGENIERÍA DE LA UNIVERSIDAD DE CUENCA
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-11) Apolo Herrera, Valeria Cristina; Bustamante Toledo, Nicolás Francisco; Vázquez Galarza, Silvia Gabriela
Companies are compelled to seek competitiveness in the market to position themselves accordingly. Therefore, their production costs are an essential input for establishing competitive strategies that support decision-making. This thesis aims to determine the actual costs of the services provided by the Geotechnical Laboratory of the University of Cuenca. This will be established using the job order costing method, which will be employed to quantify the resources used in providing the service. The research employs a mixed-methods approach, analyzing both quantitative and qualitative data using information gathering techniques such as interviews and document review. As a result, the actual and updated cost of the laboratory's services was obtained, providing a technical and transparent cost structure that contributes to improved resource management and supports administrative decisionmaking.
Impacto de la estructura de costos en la rentabilidad de las PYMES comerciales y manufactureras del cantón Cuenca, una aproximación de la creación de valor
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-16) Abril Cárdenas, Pedro Fernando; Iñiguez Quezada, Samantha Micaela; Vázquez Galarza, Silvia Gabriela
Small and medium-sized enterprises (SMEs) play a strategic role in the economy of Cuenca in Ecuador; however, many of them face structural difficulties in sustaining profitability and, particularly, in generating long-term economic value. In this context, cost structure—defined as the proportion between fixed and variable costs—becomes a key factor influencing operational risk, efficiency, and financial performance. This study aims to analyze the impact of cost structure on accounting profitability and economic value creation of commercial and manufacturing SMEs in the canton of Cuenca during the period 2019–2024. The research follows a quantitative, non-experimental, and longitudinal approach, based on a representative sample of 238 firms, resulting in 1,428 firm- year observations. The methodological strategy combines descriptive analysis, dependency tests, correlation analysis, and panel data regression models, using indicators such as ROA, ROE, and EVA. The findings reveal clear sectoral differences. In manufacturing SMEs, a higher proportion of fixed costs is positively associated with profitability when supported by adequate scale and operational efficiency. In contrast, in commercial SMEs, cost flexibility does not constitute a robust determinant of profitability once firm heterogeneity and time effects are controlled. Moreover, the results show that accounting profitability does not necessarily imply economic value creation, highlighting EVA as a more informative indicator of long-term performance. Overall, the study underscores the importance of sector-specific financial analysis and the incorporation of value-based metrics to support more accurate managerial and investment decisions.
Diseño de sistema de Costos para “Brillo Natural”
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-16) Bermeo Bermeo, Ana Belén; Guaillas Gualán, Luisa Benigna; Márquez Pesántez, Michael Steven; Vázquez Galarza,Silvia Gabriela
This report presents a cost and profitability management model for the business Brillo Natural, designed to answer a key business question: what is the cost of producing each product line, and what pricing, product mix, and operational control decisions result from that cost? The study stems from the need to replace empirical costing with a consistent and replicable framework that provides more reliable information for decision-making. A standardized process costing system was designed and implemented for the analyzed portfolio, integrating three components: raw materials (materials based on the production formula), labor (production time), and manufacturing overhead (allocated using a technical rate based on minutes). The practical advantage is that the unit cost becomes comparable across product lines because the method is replicated by changing only the formulation, presentation, and process times.
EL PAPEL DE LA TRANSPARENCIA BANCARIA EN LA RESILIENCIA FINANCIERA: UN ANÁLISIS DE SU IMPACTO EN LOS INDICADORES FINANCIEROS CLAVE DE LA BANCA ECUATORIANA (2019-2024)
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-16) Pacheco Jiménez, Mateo David; Vázquez Galarza, Silvia Gabriela
The article analyzes the relationship between informational transparency and the financial resilience of the Ecuadorian banking system during the period 2019–2024, within a context characterized by dollarization, the absence of an autonomous monetary policy, and a high exposure to recurrent economic and social shocks. In the face of critical events such as the COVID-19 pandemic and episodes of domestic instability, the study proposes that banking transparency functions as an institutional mechanism capable of strengthening depositors’ confidence, improving market discipline, and reducing the likelihood of systemic risk materialization, particularly in highly volatile environments. The research adopts a quantitative approach with a non-experimental and longitudinal design, using panel financial data from the main commercial banks in Ecuador. Informational transparency is measured through a multidimensional index based on the model proposed by Dautović (2020), while financial resilience is evaluated using the indicators of the CAMEL model: capitalization, asset quality, management efficiency, profitability, and liquidity. The empirical analysis employs statistical techniques such as correlation, multiple linear regression, threshold analysis, and ANOVA tests, incorporating control variables related to institutional size, banking system heterogeneity, and the presence of crisis periods. The results reveal statistically significant associations between higher levels of informational transparency and improved financial performance of banking institutions, suggesting that clear and timely information disclosure contributes to strengthening the stability and adaptive capacity of the financial system in the face of adverse scenarios.
AUDITORÍA DE GESTIÓN APLICADA EN LA EMPRESA AUSTROIMAGENES S.A., DE LA CORPORACIÓN MÉDICA MONTE SINAÍ, EN LA CIUDAD DE CUENCA CORRESPONDIENTE AL EJERCICIO FISCAL 2023
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-03-10) Gomezcoello Álvarez, Anthony Alejandro; González Aucay, Evelyn Mercedes; Aguirre Quezada, Juan Carlos
The purpose of this integrative project was to evaluate the efficiency and effectiveness of the operational and administrative processes of the company Austroimagenes S.A., through the application of a management audit covering the period from January 1, 2023, to December 31, 2023. The methodology used was based on a systematic and technical approach typical of management audits, which included the phases of planning (preliminary and specific), execution, and communication of results, applied to the departments managed by the company. Audit techniques and procedures aimed at analyzing internal control, performance evaluation, operational efficiency, and the degree of compliance with institutional objectives were used to carry out the work. The main results of the study identified opportunities for improvement related to the calculation of the total cost of inputs, the management of vacation pay, and the implementation of a formal channel for handling complaints and claims.

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