Facultad de Ciencias Económicas y Administrativas Tesis Maestrías
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Item Propuesta de ajuste a las políticas de crédito a partir del análisis de cosechas de enero 2021 a octubre 2024 en la agencia Benigno Malo de la Cooperativa de Ahorro y Crédito Jardín Azuayo(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-01-12) Encalada Pastrana, Jhoselyn Lisbeth; Chapa Zumba, Cristina VictoriaThis thesis evaluates the behavior and deterioration of the loan portfolio of the Benigno Malo Agency of the Jardín Azuayo Savings and Credit Cooperative during the period from January 2021 to October 2024, with the aim of proposing adjustments to internal credit policies and strengthening credit risk management. To this end, a quantitative approach with qualitative support was applied, using cohort analysis, transition matrices, predictive models, and the projection of loan loss provisions based on Markov chains. The results reveal persistent deterioration patterns in the Consumer and Microcredit segments, while the Productive and Mortgage segments exhibited greater stability. Transition matrices showed significant mobility from intermediate categories toward higher risk levels. Among the predictive models evaluated, XGBoost achieved the best predictive performance, with an AUC of 0.946, identifying declared expenses, loan amount, and credit score as the most influential variables in default probability. The projection of provisions indicated a significant increase in estimated requirements for 2025 and a high sensitivity of intermediate categories under different scenarios. The institutional regulatory analysis revealed a conservative stance that has contributed to the stability of certain segments but presents limitations for timely intervention in more vulnerable segments. In this context, a prudent flexibilization of categories A3 to B2 is proposed, aimed at allowing early refinancing or restructuring when there is evidence of repayment capacity, thereby strengthening the sustainability of the loan portfolio.Item Análisis de las variaciones en la distribución de ingresos en Ecuador, generadas por la pandemia por COVID-19(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2026-01-19) Guzmán Berrezueta, Jorge Luis; Roldán Aráuz, Diego FranciscoThis study focused on analyzing variations in income distribution in Ecuador during the COVID-19 pandemic. The main objective was to conduct a correlational analysis of income distribution at the provincial level in Ecuador during the period 2010–2023. The research methodology employed was based on a non-experimental, correlational design with a quantitative approach. Data was collected from secondary sources, including nationally recognized institutions such as the National Institute of Statistics and Censuses (INEC), the Internal Revenue Service (SRI), and the National Survey of Employment, Unemployment and Underemployment (ENEMDU). The selected data included key indicators related to income, employment, inflation, and education. The Gini index was used to measure income inequality in Ecuador. The results showed that in the pre-pandemic period (2010–2019), inequality (Gini index) exhibited a moderate negative correlation with per capita tax revenue (p = -0,68; p = 0,001) and a moderate positive correlation with education (ρ = 0.44; p = 0.05). In the post- pandemic period (2020–2023), a moderate positive correlation was observed between the Gini index and unemployment (ρ = 0,38; p = 0,09), reflecting the impact of labor and education gaps on income inequality following the health crisis. In conclusion, significant variations were observed, with increases and decreases consistent with the income inequality that has been occurring in Ecuador.Item Análisis de la aplicación de un sistema de costeo TDABC en imprentas pertenecientes a instituciones públicas de educación superior(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-12-16) Machuca Contreras, Franklin Renato; Ayabaca Mogrovejo, Orlando FabiánThe application of time-driven activity-based costing (TDABC) has been little explored in the graphic arts sector, being successfully implemented in the healthcare sector, and in service and manufacturing companies. Under this premise, the objective of this research is to apply the time-driven activity-based costing (TDABC) model in a printing house of a university belonging to the public sector, and to compare the costs obtained by traditional methods such as the production order costing system based on standard costing with the costs calculated using TDABC. For this, the necessary times and costs of each task were estimated, and indirect and labor costs per minute were calculated to obtain the unit and total costs of the products offered. This allowed to identify opportunities for improvement in the allocation of resources, process optimization, and contributed with valuable information for administrative and budgetary management.Item Análisis de la aplicación de la NIIF 16 en empresas del sector comercial de la ciudad de Cuenca(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-12-15) Ortiz Del Salto, Roberto Carlos; Heras Montesdeoca, Jorge LuisThis research analyzes the application of the International Financial Reporting Standard (IFRS) 16: Leases, hereinafter IFRS 16, in companies belonging to the commercial sector of the city of Cuenca during the period 2022–2023. The applied methodology is a descriptive- documentary research approach with a quantitative focus. Financial statements of the selected companies were analyzed to verify the implementation of the requirements established by the accounting standard and to assess its impact at both the tax and financial levels. The results show that entities have generally incorporated the criteria for recognition, initial and subsequent measurement; however, variations were identified in the level of disclosure and in the criteria defined by the standard regarding accounting policies, measurement methods, and explanatory notes. Furthermore, some cases did not detail the deferred taxes generated by temporary differences. It is evident that the application of the standard directly influences key financial indicators, particularly those related to leverage, profitability, and asset structure. These findings provide an opportunity for future research to incorporate more precise information on lease contracts, terms, and conditions of each of the companies analyzed in this study.Item Protocolo para Erradicar la Violencia y el Acoso Laboral en el GAD Municipal de Cuenca: Implementación y Mejora(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-11-05) Álvarez Calderón, Elizabeth Thalía; Martín López, Miguel ÁngelThis research examines workplace harassment in the Cuenca Municipal Autonomous Government (GAD) and places it within the evolution of Ecuadorian regulations and international human rights standards. It shows how this phenomenon, also known as mobbing, impacts not only the health and dignity of workers but also the institution's performance and public trust. From this context, the central focus is the need to update and refine the municipal protocol approved in 2021/2022 to adapt it to the 2017 and 2024 reforms and ILO Convention 190. The theoretical framework develops a conceptualization of harassment from psychological, legal, and organizational perspectives, distinguishing typologies such as horizontal harassment, upward vertical harassment, downward (bossing), and mixed harassment. It also identifies characteristic groups of behaviors ranging from social isolation to devaluation of functions and attacks on health. It also examines the main regulatory instruments, including the Constitution, the Labor Code, the LOSEP (Spanish Labor Code), and the 2024 Reforming Organic Law, along with the role of labor inspectors and competent authorities. It emphasizes the importance of having effective internal protocols. The findings recognize that the municipal protocol presents significant advances, such as its broad coverage and the incorporation of principles of equality, confidentiality, and non-revictimization. However, they also reveal deficiencies in aspects such as the availability of resources, staff training, the functioning of reporting mechanisms, and the proportionality of the imposition of sanctions.Item Análisis de los determinantes del trabajo juvenil en el Ecuador periodo 2007- 2023(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-31) Montero Bermeo, Paúl Andrés; Sarmiento Moscoso, Luis SantiagoYouth employment in Ecuador has undergone significant changes between 2007 and 2023 with a decline following the COVID-19 pandemic. This study examines the determinants that influence the employment condition of young people aged 18 to 29 using a quantitative approach based on data from the Encuesta Nacional de Empleo, Subempleo y Desempleo (ENEMDU) and the estimation of binary logit models for the years 2007, 2019, 2021 and 2023. Sociodemographic variables such as gender, marital status, educational level, being head of household, and age were studied, characterized at three levels: national, major cities, and the rest of the country. The results show that being male, living with a partner, being head of household, and being older within the analyzed range increase the probability of employment, while higher education in certain cases indicated a lower probability of employment, exposing a gap with the labor market. At the national level, men were up to 1,93 times more likely to be employed than women; in major cities, being the head of household was the most influential variable, with 3,5 times greater likelihood of employment in 2021; in the rest of the country, being in a relationship increased the likelihood of employment by 2,015 times in 2023. It is concluded that the effects of these influential determinants on youth employment must be addressed with relevant public policies according to the characteristics of each territory with gender equity, educational coherence, and labor inclusion.Item Guía para el financiamiento de organizaciones dedicadas a la actividad agrícola, según su desempeño financiero. Caso de estudio: Empresa Alimentos del Sol Andino(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-23) Armijos Zeas, Teodoro Bolívar; Arcentales Carrión, Rodrigo NicanorThe objective of this research was to design a financing process manual for organizations in the agricultural sector in Ecuador, incorporating the evaluation of the economic performance of a case study company through the analysis of its financial statements. The main problem identified was the limited access to financing, primarily due to the inability to meet the requirements set by financial institutions. To address this, a mixed-methods approach was employed, with a non-experimental design and descriptive scope, using a sample comprising the financial statements of the case study company and data from 14 financial entities. The findings revealed that agricultural sector companies face significant weaknesses in working capital structure, low liquidity, inefficient asset management, and a strong dependency on seasonal revenues. These results highlight the importance of conducting annual financial analyses to evaluate debt capacity and the ability to generate revenues for debt repayment. It was concluded that the design of a practical guide to facilitate access to financing should be tailored to the specific needs of the Ecuadorian agricultural sector, in order to reduce structural gaps and barriers and enhance financial decision-making in this strategic sector. Accordingly, it is recommended that the guide be disseminated and promoted through agricultural associations, guilds, and the Ministry of Agriculture and Livestock.Item Estimación de la probabilidad de incumplimiento de la cartera de crédito de una Cooperativa del segmento uno del sector Financiero Popular y Solidario del Ecuador(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-23) Pacheco Ludeña, Jennypher Paquita; Mansilla Ibáñez, Franco AndrésThe present research aims to estimate the probability of default in the loan portfolio of a Savings and Credit Cooperative belonging to segment one of the popular and solidarity financial sector in Ecuador, with the purpose of contributing to improved credit risk management. The study was conducted under a quantitative approach, with a nonexperimental and cross-sectional design, using a database containing information from 15,969 loan operations as of December 31, 2024. To estimate the probability of default, a logistic regression model was applied and fitted using the maximum likelihood method. Model quality was assessed through McFadden’s Pseudo R² (0.342), the confusion matrix, and classification metrics such as accuracy in training and validation (94%), recall in training and validation (99%), F1-score in training and validation (96%), AUC in training and validation (0.87), Gini in training and validation (0.75), KS in training (0.62) and validation (0.60). The average estimated probability of default was 8.15%. The results revealed that variables such as loan term, type of collateral, interest rate, income, age, education level, financial burden, province, unemployment, and inflation have a statistically significant effect on default risk. It is concluded that the estimated logistic model is a valid tool for identifying risk factors and for strengthening the credit evaluation processes within the Cooperative.Item Factores determinantes de mora en la cartera destinada a la unificación de deudas en las oficinas que componen el territorio Cañar de Cooperativa Jardín Azuayo(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-21) Santander Orbe, Jorge Estives; Andrade Rojas, Gabriela CristinaThis research analyzes the factors influencing delinquency in consumer loans allocated for debt consolidation at Cooperativa Jardín Azuayo, Cañar territory, between 2021 and 2024. Using a logistic regression model applied to a population of 1 967 loans, significant variables were identified, including employment type, geographic location, education level, gender, membership seniority, income, liabilities, and net worth. The results indicate that public employment, stable income, and higher net worth serve as protective factors, whereas higher liabilities, urban location, and divorced marital status increase the risk of default. The study concludes that credit assessment should emphasize repayment capacity and financial stability, and proposes management strategies based on specialized scoring, proactive monitoring, and financial education to mitigate risk.Item Propuesta de mejora del área de recursos humanos de una empresa de la ciudad de Cuenca que está en el ámbito de la construcción(Universidad de Cuenca, 2023-08-09) Campos León, Diana Isabel; Cordero López, Juan FranciscoCompanies regardless of their size, or the business sector to which they belong, are identified because their operation depends on their collaborators and that they work effectively and efficiently. For this reason, adequate human resources management must be maintained that contributes to the integration of employees into the organization and supports the fulfillment of the objectives. In this context, the present work was carried out in a company in the construction sector of the city, whose main objective is to expand nationally and therefore the need and urgency of having an adequate management of resources. The objective of this work is to design a plan to improve the area of human resources based on the diagnosis of current management. The proposal will be aimed at positioning the human resources area as a strategic partner, through the definition and improvement of its processes, which allows the adequate management of human talent, proposing actions and activities in the human resources subsystems such as: recruitment and selection, training, development, compensation and benefits.Item Estudio cualitativo del bienestar subjetivo en hombres homosexuales casados con mujeres. Cuenca, 2021(Universidad de Cuenca, 2021-09-23) Macas Sarmiento, Henry Xavier; Roldán Monsalve, Diego FernandoSubjective well-being emerged in the 70s, as a complementary aspect to the quality of life, given the constant criticism of the purely economic aspects used in its measurement. From there, many studies emerge that seek to discover the variables that have the greatest influence on this concept, with the intention of increasing it. In the present study we have explored the level of subjective well-being of a group of men married to women, through subjective indicators. To achieve this objective, semistructured interviews and a single happiness item have been applied, all based on the Lima Happiness Scale (Alarcón, 2006) and the Life Satisfaction Scale (Diener & Emmons, 1985). The results show that our study group presents a medium level of subjective wellbeing, this probably due to the cognitive and emotional weight that involves coping with a marriage with a woman being homosexual. On the other hand, children have been an incentive that has helped to alleviate this burden and maintain a long-term marriageItem Análisis de la importancia valorativa ante los cambios de Normativa Contable en las empresas del sector comercial e industrial de la ciudad de Cuenca en el periodo 2008-2018(Universidad de Cuenca, 2020-08-26) Pesántez Torres, Andrés Ismael; Ayabaca Mogrovejo, Orlando FabiánOver time, globalization, the generation of information and information technologies have evolved to a great extent; generating changes in the financial presentation and standards have been established for the accounting in all companies worldwide except in some countries, in which local regulations are still used or in the absence of a derivation of the International Accounting Standards (NIIF). At present, the accounting information is standardized by NIC / IFRS, but we need to establish how relevant this information is with respect to the information that was provided before the adoption of these standards. To make this comparison we will take as reference the companies of the city of Cuenca that adopted NIC / IFRS, taking as a basis the economic-financial situation in the period 2009 that is structured until 2012 as information before adoption and after that as adoption of standards until. 2018. The research carried out generates the following sections. We review Ecuadorian and international accounting regulations and previous research on the quality of accounting information, in addition to the theoretical framework on which all the information and measurements that were executed in this article are based, after having the scientific basis to perform this We present the methodology used, the data obtained, the econometric models performed and the assessment of the hypotheses. To conclude this investigation, the results and conclusions were established.Item Influencia de la migración en el desarrollo individual de la mujer como jefa de hogar en la comunidad de San Antonio de Gapal, parroquia el Valle, año 2016(2017) Orellana Bojorque, Janeth Judith; Zhimnay Valverde, Cristian FabiánThe present study analyzed the influence of the husbandry migration on the individual development of the women who remain in charge of the household in the rural community of San Antonio de Gapal, parish the Valley, province of Azuay. The research is framed in a quantitative approach, so a survey was applied to a number of 31 women whose partners have emigrated, four of them, who met the necessary characteristics, was interviewed to complement field information. Just as the same survey was applied to 32 women who live with their partners in the community, with an emphasis on their individual development, and thus compare with women with migrant spouses. The data were processed in the SPSS 22 program, using test statistic as Chi-square and U of Mann Whitney. The results shown that if there is a relationship between individual development and the condition of being women with migrant spouses in aspects such as economic satisfaction, violation of their dignity and integrity. However, no differences were noted in aspects such as health and education.Item Migración, familia y remesas: cambios y continuidades en las estructuras y prácticas transnacionales en tiempos de crisis y retorno. Parroquia Chiquintad(2017) Delgado Samaniego, Jhoanna Noemí; Ramos Ordóñez, María PatriciaThis monographic research has as main objective to analyze the migration, family and remittances, as far as the structures and practices of the families of migrants in the parish Chiquintad, For which a field work was carried out through structured interviews with ten members of migrant families, in order to determine the current situation of these families, verify if remittances have increased the level of income and if they have served as support In sustaining the local economy of the families interviewed.. This work is also aimed at investigating ten families from the Chiquintad parish from a gender perspective, to understand how relationships within families are modified, how roles are reorganized, and who assume the role of caregivers. In addition, the figures obtained from the Central Bank of Ecuador, the Ecuadorian Institute of Statistics and Censuses and studies carried out by FLACSO are analyzed, which are fundamental to know the increase or decrease of remittances, the use that is given to them, As well as the percentage of investment at national and local level.Item Análisis del estado de resultado global (NIIF) versus estado de resultado (NEC) en las Empresas PYMES a diciembre de 2012(2014) Chumbi Pinos, Laura María; Aguirre Maxi, Juan CarlosCurrently more than 100 countries worldwide require or permit the use of IFRS; Ecuador is one of them, and the Superintendency of companies is the regulatory body of the adoption of IFRS by companies which are under your control. Involves a major change in different aspects that leave behind the previous NEC; and among these changes is the new State financial - status of the result, this study. Being the contribution of this thesis, introducing systematically and schematic information concerning the subject and which is dispersed in different sources. In this sense this thesis is a contribution to the dissemination of the different elements involved in this breakthrough of accounting in general and specifically regarding the accounting result, so that the material found therein, must be considered as a guide for those interested in further discussions, obtaining a bibliographic and conceptual orientationwithout claiming to never consider it as a finished document. Noted that the accounting standardisation is an extremely dynamic evolutionary process, constantly new documents are issued and others prescribed; in this sense the present work has as reference date December 2012.Item Evaluación costo-beneficio del modelo preventivo vs. el modelo curativo del cáncer cérvico uterino de Solca-Manabí 2000(Universidad de Cuenca. Facultad de Ciencias Económicas, 2003) Guillem Oviedo, Priscilla; Terán Mogro, Guido EnriqueItem El Sentido de la planificación estratégica análisis comparativo de la planificación estratégica en dos tipos de organización(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2005) Almache Heras, Mónica Priscila; Santos Jara, EnriqueItem Efecto de las clausuras en la generación de riesgo tributario, regional Austro período 2008-2010(2012) Moscoso Delgado, Vanessa Gabriela; Sarmiento Jara, Juan PabloItem Implementación del sistema de costos basados en actividades en el área de operaciones de la empresa Embutidos La Italiana(2011) Sánchez Morocho, Lina Maritza; Valencia Orellana, MarcoItem Gestión administrativa del Hospital Obras Sociales San Martín de Porres(2010) Pulla Brito, María Alexandra; Urgilés Heredia, Beatriz Maribel; Cañizares Aguilar, Aurelio Ernesto
