Ingeniería de Empresas-Tesis de Pregrado

Permanent URI for this collectionhttps://dspace-test.ucuenca.edu.ec/handle/123456789/87

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Propuesta de diseño de un Balanced Scorecard como herramienta de gestión estratégica dirigida a la Corporación Ecuatoriana para el Desarrollo de la Investigación y la Academia – CEDIA
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-04) Jara Molineros, Paúl Andrés; Armijos Cordero, Johanna Catalina
This thesis is framed within the strategic transformation process of the Ecuadorian Corporation for the Development of Research and Academia (CEDIA), identifying the need for a management tool to align its expanded vision with measurable operational execution. The main objective of this research was to design a Balanced Scorecard (BSC) proposal as a strategic management system for the organization. To this end, a mixed-methodology approach was applied, including a documentary analysis and a strategic diagnosis of its key areas through a SWOT analysis, which enabled the identification of the objectives that underpinned the design. As a result, a strategy map was developed that articulates CEDIA's value creation hypothesis, causally linking the model's four perspectives: Financial, Customer, Internal Processes, and Learning and Growth. A complete Balanced Scorecard was designed, defining for each perspective the objectives, key actions, and a set of performance indicators, thereby establishing a comprehensive framework for measurement. It is concluded that the designed BSC constitutes a robust and relevant tool, capable of facilitating the execution of CEDIA's strategy and supporting its consolidation within the country's innovation ecosystem.
Diseño de un sistema de gestión integral para Hospilife Medical Cía. Ltda., con enfoque en la sostenibilidad empresarial
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-02) Guamán Pulgarin, Jennifer Michelle; Moscoso Navarro, Rafael Gerardo; Peralta Vallejo, Ximena Katherine
This study presents the design of an integrated management system for Hospilife Medical Cía. Ltda., an Ecuadorian company dedicated to the manufacturing and marketing of disposable medical supplies. The proposal addresses the need to optimize internal processes and promote business sustainability in environmental, social, and economic dimensions. To achieve this, a detailed diagnosis of the current situation was conducted, identifying weaknesses in planning, control, and process standardization across key areas such as marketing, production, quality, human resources, and finance. Based on the principles of General Systems Theory and best management practices, a system was designed to integrate operational, strategic, productive, logistical, financial, quality, and environmental components. In addition, a set of performance indicators was developed using the Balanced Scorecard approach, enabling effective monitoring of management processes and informed decision-making. Overall, the proposed system contributes to strengthening competitiveness, improving operational efficiency, and fostering the sustainability of Hospilife Medical within Ecuador’s healthcare sector.
Propuesta de actualización y digitalización del proceso de pagos, aplicado a la Intendencia de Contabilidad de la Empresa Eléctrica Regional Centro Sur C.A.
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-02) Muso Vega, Jordan Patricio; Vivar Peñafiel, Daniela Paola; Alvear Alvear, Oscar Patricio
This integrative project aims to update and digitize the payment process of the Accounting Department of Empresa Eléctrica Regional Centro Sur C.A., through the design of a comprehensive proposal aimed at its modernization and subsequent digital transformation, framed within a technical evaluation of the current internal control system. The study will begin with an analysis of various operational issues that hinder process efficiency, such as staff workload and the absence of technological tools for document validation. To overcome these limitations, the application of the Business Process Management (BPM) methodology will be proposed, supported by the Bizagi tool. This approach will enable the modeling and structuring of workflows, strengthen information traceability, and ensure regulatory compliance within the public sector context. Furthermore, a pilot evaluation of the entity’s internal control system will be carried out to allow a deeper analysis and to identify specific opportunities for improvement.
Análisis de los riesgos de liquidez y crédito en la Empresa Eléctrica Regional Centro Sur C.A., durante el período 2021-2023: propuestas para su sostenibilidad financiera
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-02) Maldonado Avila, Karla Sofía; Peralta Vallejo, Ximena Katherine
This capstone project “Analysis of Liquidity and Credit Risks in Empresa Eléctrica Regional Centro Sur C.A. during the Period 2021–2023: Proposals for Financial Sustainability methodically examines the liquidity and risk credits through a financial analysis aimed at mitigating these risks and promoting financial sustainability. With the aim of reinforcing the analysis, it has been incorporated reliable quantified tools, as the Risk Matrix, VaR (Value at Risk), Stress Testing and Sensibility Analysis through simulations with Crystal Ball. These tools allowed quantifying the risk factors and simulate realistic and adverse scenarios. As a result, achievable proposals were developed, mainly focused on CENTROSUR’s financial sustainability for the mitigation of its risks, which are detailed in a viable action plan.
Propuesta de un modelo de negocio de una nueva línea de producción en la Distribuidora Ecológica Arvol Disecoarvol Cía. Ltda.
(Universidad de Cuenca. Facultad de Ciencias Económicas y Administrativas, 2025-10-02) Deleg Deleg, Jessica Katherine; Flores Sánchez, Gustavo Giovanni
The purpose of this research is to propose a business model for a new production line at Distribuidora Ecológica Arvol Disecoarvol Cía. Ltda. To this end, tools such as Porter's analysis, Pestal, and Lienzo Canvas were used. On the other hand, the current situation of the company “Disecoarvol Cía. Ltda.” was analyzed using strategic planning tools, and a business model was formulated to create and capture value for the company. In addition, an assessment of the financial situation of the project company was carried out to identify the resources and capabilities required for the development of the new line of business. The value proposition was structured in the nine blocks of the Canvas, and its economic evaluation was carried out using projections of income, costs, and cash flows. The results have shown a positive NPV and an IRR greater than the weighted average cost of capital (WACC), even after adjustments for risk, confirming the technical, financial, and environmental viability of the project, as well as the economic and social benefits it will generate for the company, its strategic partners, and society.
Propuesta de un portafolio eficiente de inversión en función del flujo de caja, mediante la aplicación del ratio de Sharpe en una cooperativa de ahorro y crédito del segmento 1
(Universidad de Cuenca, 2025-10-01) León Saguay, Tatiana Elizabeth; Narváez Cobos, María Caridad; Orellana Osorio, Iván Felipe
This paper proposes an efficient investment portfolio for a Segment 1 credit union, based on cash flow analysis and the application of the Sharpe ratio, in order to optimize risk-adjusted profitability, preserve liquidity and strengthen financial stability. A quantitative approach was used with data for the period 2021-2024, applying forecasting methods such as Holt and Holt- Winters to estimate income and expenses, and the Miller-Orr model to establish liquidity limits. The portfolio was constructed considering only fixed-income instruments, maintaining their characteristics until maturity, and restrictions were applied by type of instrument and maturity. The optimization was carried out through the Sharpe ratio, maximizing the risk-return relationship without compromising the entity's resources. The proposal shows that, by aligning itself with the cash flow, the portfolio would allow improving financial planning and promoting a more efficient management of resources, strengthening the financial sustainability of the cooperative.
Análisis de productividad en las tres principales líneas de fabricación y plan de mejora operativa para Qiwa S.A
(Universidad de Cuenca, 2025-09-30) Álvarez Santacruz, María Cristina; Segura Idrovo, Kamila Alejandra; Loyola Ochoa, Diego Mauricio
The objective of this research was to analyze the productivity of the three main product lines manufactured by Qiwa S.A., identify critical improvement areas, and design an operational proposal of optimization for the production area. A mixed-methods approach was employed, combining direct observation, interviews with key personnel, process mapping, and time studies using stopwatch techniques. This methodology enabled the establishment of standard times and the evaluation of key performance indicators such as labor productivity, unit costs, gross profit, and profitability. The findings revealed that standardized products exhibit higher efficiency and profitability per hour worked, whereas customized products incur additional costs and longer production times. Based on these insights, an improvement plan is proposed, focusing on production segmentation, process standardization, and limiting customization through the use of base products. These actions represent a strategic opportunity for Qiwa S.A. to optimize its resources, strengthen managerial decision-making, and enhance its competitive position in the artisanal manufacturing market.
Diseño de un plan comunicacional para la sucursal de una cadena de tiendas de conveniencia basado en los segmentos del mercado
(Universidad de Cuenca, 2025-09-30) Ordóñez Dávila, Nayeli Katiusca; Saquicela Aguilar, María Esthela
In the current retail sector, designing effective communication strategies requires a deep understanding of market segments to generate a significant impact on consumers. This study aims to design a communication plan for a convenience store chain based on the identified segments. To achieve this, a quantitative research approach was used, analyzing invoices for the year 2024 and applying Ward's methodology to segment customers based on variables such as purchase frequency, amount spent, number of items purchased, among others. Using tools such as elbow charts and consistency indices, optimal clusters were identified, these two being "high- spending occasional customers" and "low-spending frequent customers." These clusters present distinct characteristics, giving rise to strategies for each. Based on this segmentation, a communication plan was designed with objectives, value propositions, messages, and personalized tactics. The plan also includes KPIs to evaluate the tactic's effectiveness and compliance, ensuring its long-term sustainability. This approach strengthens the theoretical foundations for how companies adapt their communication strategies to segment behaviors and enhances the social relationship between the company and its customers by adapting needs to personalized shopping experiences.
Propuesta de estandarización del proceso productivo de brownies y trufas en la empresa Dulco Dulce Compañía Cía. Ltda.
(Universidad de Cuenca, 2025-09-29) Bernal Aucapiña, Jessenia de los Ángeles; Sarango Armijos, Nancy Lizbeth; Alvear Alvear, Oscar Patricio
Dulco Dulce faces variability in quality, timing, and efficiency due to a lack of standardized processes. The purpose of this research was to propose a standardization of the production process for brownies and truffles at Dulco Dulce Compañía CA. Ltda., implementing Business Process Management (BPM) techniques and process modeling tools. To this end, a time study, direct observation, and interviews with production staff were used to collect information on the processes. This revealed bottlenecks in cooling and baking. The diagnosis identified the cooling and baking of brownies as the main bottlenecks, affecting the continuity of the process. Standardization and automation through BPMN are proposed, optimizing critical phases and reducing production times by 25% to 30%, improving efficiency, quality, and response to demand. Performance indicators were proposed to evaluate efficiency, downtime, defects, production compliance, and variability in key processes. Monitoring these indicators will ensure sustainable improvements in time, cost, and quality.
Propuesta de estrategia de cobranzas para reducir el índice de morosidad mediante al análisis de riesgo de crédito orientado a la segmentación de cartera en una empresa de telecomunicaciones
(Universidad de Cuenca, 2025-09-30) Bernal Pulla, Marjorie Belén; Ortiz Barros, Emily Shantal; Armijos Cordero, Johanna Catalina
The objective of this degree work is the credit risk analysis oriented to portfolio segmentation in a telecommunications company called Astronetv Cía. Ltda., where delinquency has become an alarming issue for the immediate liquidity of the company and its financial sustainability. Through the use of tools such as Rstudio we seek to analyze the probability of a customer falling into arrears through a set of demographic variables such as age and parish, etc., and payment behavior variables such as number of payments, and payment behavior variables such as the number of cuts in which the client has incurred in a period of two years, the days of maturity of its balance and the overdue balance, all this in order to provide a benchmark of the probability of a scenario of default, to this is added the portfolio segmentation where the relevant variables of the credit risk model are combined with the results obtained from the model, The purpose of this is to group the client portfolio into segments with similar characteristics, resulting in high, medium and low risk segments with the objective of implementing a collection strategy aimed at personalizing the collection effort with each segment in order to benefit the company in the recovery of its overdue portfolio and the prevention of future delinquency scenarios, and additionally to the clients in the satisfaction of non-invasive service.
Propuesta de gestión de talento humano para mitigar el riesgo operacional de la Cooperativa de Ahorro y Crédito URBADIEZ
(Universidad de Cuenca, 2025-09-25) Arias Ordóñez, Martha Fernanda; González Jiménez, Betsy Fernanda; Moscoso Calle, Nubia Silvana
This degree project proposes a human talent management model to mitigate operational risk associated with human factors at the Credit Union "URBADIEZ." A qualitative, descriptive methodology with a focus on competency- and objective-based management was used. Diagnosing the institution's current situation revealed areas for improvement in human talent management. Based on this diagnosis, methodologies and tools were proposed to optimize processes related to admission, performance evaluation, development and training, and compensation and retention of human capital. Indicators were also established for continuous monitoring and evaluation. Finally, generalities related to operational risk were addressed, and tools for mitigating it were presented. This proposal aims to ensure long-term organizational sustainability by comprehensively managing human capital and aligning it with the institution's strategic objectives.
Propuesta de visualización de datos empresariales mediante dashboards en Power BI: aplicación en las Direcciones Comercial, Producción, Talento Humano Y Finanzas en Fibroacero S.A.
(Universidad de Cuenca, 2025-09-30) Quito Vidal, Doménica Fernanda; Coronel Salamea, Carlos Xavier
This degree project proposes a data visualization solution through dashboards developed in Microsoft Power BI, applied to the Commercial, Production, Human Talent, and Finance departments of Fibroacero S.A. The initiative arises from the need to have tools that improve access to key information for strategic decision-making. The Information needs of each department were identified through semi-structured interviews, allowing the definition of key performance indicators (KPIs) for each area. Data was extracted from the company's database and spreadsheet files, then transformed and loaded through an ETL process, followed by modeling and visualization in Power BI. The project methodology combined a quantitative approach, focused on data processing and analysis, with a qualitative approach based on the interpretation of user input during development. The CRISP-DM and Design Thinking methodologies were applied, oriented both toward technical logic and user experience. During the project, challenges such as non-standardized data and limited access to information were addressed by using structured templates stored in the cloud. The dashboards developed were evaluated and validated with department directors, who highlighted their usefulness in centralizing information, identifying trends, and improving decision-making. In this way, the project fulfilled its objectives and added value to the company's internal management and the use of decision-support tools.
Desarrollo del servicio de otorgamiento del sello de excelencia empresarial de la Cámara de Comercio de Cuenca para la implementación en sus empresas agremiadas
(Universidad de Cuenca, 2025-09-30) Morales Peralta, Odalis Emilia; Padilla Montenegro, Fátima Salome; Andrade Galarza, Juan Carlos
The purpose of this integrated project is to design the ‘Seal of Business Excellence’ of the Cuenca Chamber of Commerce, aimed at its member companies. This initiative arises from the need to strengthen the competitiveness, quality, and sustainability of the local business sector through a certification system adapted to the Ecuadorian context. The study is based on a qualitative approach, with exploratory, descriptive, and evaluative methodologies, and integrates interviews, business diagnosis and benchmarking with international models such as ‘Madrid Excellent’ and ‘Cambra Certificate.’ The proposed model includes phases of self-assessment, external audit, and continuous monitoring, and incorporates criteria such as quality management, human talent development, sustainability, and continuous improvement. It also establishes a flexible tiered structure, allowing for the participation of companies of different sizes and levels of organizational maturity. The results show a high level of acceptance by the business sector in Cuenca and a real need for a tool that promotes good practices, institutional recognition and added value. The Seal of Excellence represents a viable and sustainable strategy to promote a culture of quality, generate competitive advantages and contribute to regional economic development.
Diseño del subsistema de evaluación de desempeño y su plan de acción aplicado a la empresa pública de la Universidad de Cuenca UCuenca EP
(Universidad de Cuenca, 2025-09-26) Cabrera Morocho, Jonnathan Rafael; Rojas Luna, Rosa Vanesa
This integrative project aims to design a performance evaluation subsystem and its corresponding action plan, applied to the Public Company of the University of Cuenca. The initiative arises from the need to implement a formal process to assess employee performance in accordance with legal regulations and aligned with the strategic objectives of the institution. The development was structured in five main stages: a situational diagnosis of the company, the redesign of job profiles, the definition of processes and the design of the evaluation tool, the application of the tool, and the creation of an action plan. Among the main results, it was found that the overall performance of the personnel fell within the “excellent” range. However, specific cases were identified where targeted improvement plans are needed, as some competencies are approaching the “regular” level. The implementation of the performance evaluation subsystem represents significant progress in the management of human talent. Nevertheless, since it has not yet been formally legalized and lacks specific indicators and operational goals for each position, its use remains limited as an official and definitive procedure within the organization.
Desarrollo e implementación de un modelo de gestión de desempeño por objetivos y competencias individualizadas en Vazseguros S.A.
(Universidad de Cuenca, 2025-09-26) Rojas Machuca, Jorge Luis; Moscoso Calle, Nubia Silvana
In today’s quest for effective talent management, aligning individual performance with strategic objectives remains a critical challenge for companies. This degree thesis presents the design and implementation of an innovative Performance Management Model based on objectives and individualized competencies at Vazseguros S.A., an Ecuadorian insurer. Grounded in a mixed-methods approach, the research began with an analysis of the existing departmental Performance Management Model—identifying shortcomings in indicator objectivity, incentive allocation, and feedback practices. Building on this foundation, we integrated Management by Objectives (MBO), Hoshin Kanri, performance indicators, and a tailored competency dictionary, to formulate a four-phase deployment proposal: communication, platform parametrization, full roll-out, and continuous monitoring. The proposed model not only enhances the precision of individual assessments but also fosters a culture of constructive feedback and data-driven incentive distribution. This model offers a replicable framework for insurers seeking to modernize performance management and lays the groundwork for longitudinal studies to assess its impact on organizational effectiveness and employee development.
Influencia del liderazgo en la satisfacción del personal y como este repercute en la calidad del servicio en la empresa de bar restaurante Taproom S.A.
(Universidad de Cuenca, 2025-09-26) Guamán Tenesaca, Gabriela Fernanda; Ponce Bermeo, Lesly Michelle; Rojas Luna, Rosa Vanesa
This study identifies leadership styles, job satisfaction levels, and service quality at Taproom S.A., a company with six points of sale nationwide, which is the field of application of the instruments used to collect information. The research is descriptive and correlational in nature, with a cross-sectional and quantitative approach, as it used Goleman and Boyatzis' Resonant Leadership Style questionnaire, Job Satisfaction S20/23, and the SERVQUAL model for service quality. The first two instruments were used on the company's 49 employees, and SERVQUAL was used on 384 customers, a sample obtained through proportional stratified sampling. The predominant leadership style is coaching (16.93%), followed by authoritarian (16.8%). Job satisfaction is intermediate with a positive trend (3.35), with the highest-rated dimension being intrinsic and the lowest-rated being participation. Finally, the quality of service perceived by consumers is acceptable, with a need to improve gaps, mainly in tangible elements and sensitivity. Using Pearson's correlation coefficient, a very strong positive relationship was found between the variable leadership and job satisfaction (0.970), and a very strong positive association was also found between the variable job satisfaction and service quality (0.907). Based on the results obtained, strategies and actions have been proposed to address areas for improvement in order to strengthen the internal organization.
Análisis de la rotación del personal, su incidencia financiera y propuesta de un plan de mejora en Britexpro Cía. Ltda.
(Universidad de Cuenca, 2025-09-26) Romero Espinoza, Dayana Carolina; Sari Pugo, Dayanna Michelle; Rojas Luna, Rosa Vanesa
The main objective of this integrative project is to analyze employee turnover, its financial impact, and propose an improvement plan at Britexpro Cía. Ltda, a Cuenca-based textile company that has experienced high turnover in its operations department in recent years. This situation represents not only a loss of continuity and efficiency in production processes, but also a direct impact on the work environment and organizational costs. To address this issue, the employee turnover rate for the period 2021-2024 was first calculated in order to gauge the magnitude of the phenomenon and demonstrate its behavior over time. Subsequently, through surveys of current and former employees, the main internal and contextual factors that influence the decision to terminate their employment relationship with the company were identified. Likewise, the processes related to turnover were surveyed in order to estimate their financial impact, considering three fundamental components: direct costs, temporary reduction in labor costs, and loss of productivity during the adaptation period of new personnel. Finally, an improvement plan was designed, which responds to the causes identified in the surveys and is aimed at strengthening talent retention, promoting professional development, improving the work environment, and reducing turnover levels through viable and sustainable strategies.
Plan de negocios para una nueva línea de servicios gerontológicos para la empresa RioQuinto
(Universidad de Cuenca, 2025-09-25) Arias Moscoso, Michael Elian; Campoverde Ortiz, Kevin Leonardo; Astudillo Durán, Silvana Vanessa
This integrative project develops a business plan to implement a new line of home-based gerontological services for the company RioQuinto, located in Cuenca, Ecuador. Based on a strategic and market analysis, the study identifies a growing demand for personalized care services for the elderly, particularly among high socioeconomic sectors that value specialized attention. The market research revealed a clear acceptance of home gerontological services, and through financial and operational analysis, the project’s viability was demonstrated, ensuring the sustainability and medium-term growth of the service. The business plan positions RioQuinto as a leading provider of comprehensive, humane, and personalized care services for older adults, expanding its value proposition beyond its physical facilities. The proposed strategy combines RioQuinto’s prior experience in the gerontological sector with innovative home care models, aligning with current demographic and social trends. The implementation of this service will allow RioQuinto to diversify its income streams, strengthen its competitive positioning, and contribute to social well-being, promoting active and healthy aging within a safe and familiar environment.
Empresas con certificación B (B Corp) en Latinoamérica: un análisis bibliométrico
(Universidad de Cuenca, 2025-07-01) Bermeo Sotamba, Jessica Elizabeth; Tenempaguay Vasquez, Marcia del Rosario; Astudillo Durán, Silvana Vanessa
This study focused on a bibliometric analysis of academic production related to B Corp companies in Latin America, covering the period from 2006 to 2025. The main objective was to examine previous research on these companies, using publicly available information sources such as Scopus, Web of Science, and Redalyc. The research sought to identify the authors, institutions, and countries that have played an indispensable role in generating knowledge about B Corp companies. Furthermore, it aimed to analyze how the topics of study evolved over time, organizing the information into four-year periods (quartiles). It also explored collaborative networks among researchers and the topics that have gained greater relevance in the academic debate on B Corp companies. The results showed an increase in interest in the topic, with a concentration of publications in the databases and the thematic evolution that affirms the growing importance of social innovation and sustainability. To conduct this analysis, the VOSviewer tool was used. This study contributed to the development of research on B Corp companies in Latin America. The results contribute to the scientific field by identifying the key players in this field and indicating areas that require further attention in future research.
Estrategias de Imbound Marketing aplicadas para la captación de nuevos alumnos del Colegio Alemán Stiehle de Cuenca para el año lectivo 2025-2026
(Universidad de Cuenca, 2025-05-27) Macancela Córdova, Sebastián Fernando; Saquicela Aguilar, María Esthela
Education is a process through which the human being is prepared to develop within society. The main preparation agency is the educational institutions where teachers are in charge of training the human being. Nowadays, the increase of the population and therefore of the educational demand, has caused an increase of the offer of educational centers, becoming in certain places a competitive panorama. Therefore, institutions must work to stand out and excel in the market. That is why this study seeks to propose a marketing plan using the Inbound Marketing tool to attract new students of the Colegio Alemán Stiehle de Cuenca for the school year 2025-2026. For this purpose, an analysis of the resources available in the institution is carried out, as well as a previous market research, in order to find the profile of the potential client. The strategic plan is based on the four stages of inbound marketing, which are attracting, converting, selling and loyalty, for each of the stages certain strategies and contents have been developed that will allow an improvement in the attraction of students during the study period. To visualize the results, several indicators have been proposed that will allow to know the progress in each of the stages of the plan, after its implementation.