Browsing Contabilidad y Auditoria by Author "ALCÍVAR ÁLAVA, IGNACIO"
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ItemRELACIÓN COSTO BENEFICIO DE INVERSIÓN EN LA RENOVACIÓN DEL PARQUE AUTOMOTOR DE LA COOPERATIVA DE TAXIS STEREO GUÍA DEL CANTÓN JIPIJAPA(Universidad Técnica de Manabí, 2018) RUIZ CEDEÑO, MARIA JOSE ; SORNOZA JARAMILLO, KARLA GISSELLA ; ALCÍVAR ÁLAVA, IGNACIOThe means of transport have a great importance in society because it allows the transfer of both goods and people. Taxi drivers are part of this chain for the service they provide daily, that is why over time there will always be an efficient improvement with improved services and a lesser use of resources. The investment in automotive renovation is necessary to meet the needs and demands of mobilization, since the more efficient the service, the more benefit and welcome the Transport Cooperative will have that assures them. Given that the market for personnel transportation is competitive, it is vital to maintain a vehicle fleet in optimal conditions that allows an optimal advantage to other companies that do not have a proper prevention,which prevents possible human or mechanical failure of these vehicles and affect the normal development of the business for the members of the cooperative. Vehicles tend to have a lifespan of 10 years and those who reach this time must undergo the process of renewal and cauterization of the vehicle fleet, according to the regulations. The scrapping is a process in which the public transport service drivers pass a selection and validation procedure, allowing them to replace the unit that has more than 10 years of manufacture with a new one, through a process established by the government in coordination with public financial institutions by decree of the National Transit Agency in its Renova Plan law, as a consequence the government encourages new jobs, reduces the emission of pollution and improves the standard of living of citizens who use this service
ItemSISTEMA DE COSTOS DE LA INDUSTRIA ELÉCTRICA DE TRANSFORMADORES PORTOTRANS S.A. UBICADO EN LA VÍA MANTA KM 3 PORTOVIEJO – MANABÍ, EN EL PERIODO 2.017 – 2.018(Universidad Técnica de Manabí, 2019) CEVALLOS SOLÓRZANO, IVANNA KAROLINA ; SACOTO LOOR, MARÍA VIVIANA ; ALCÍVAR ÁLAVA, IGNACIOThis research was carried out with the objective of determining the structure of the cost system that is applied in the Electrical Industry of Portotrans S.A. Transformers located on the Manta road, Kilometer 3 during the period from January 2017 to December 2018, through an analysis of the cost system. For its fulfillment, it was necessary to make a diagnosis to the company, with which it was possible to identify the processes and analyze the elements of the cost in the manufacture of the Transformers and through these determine the measures that the company must take for the proper application of the system of costs. The process was carried out using the descriptive, explanatory, field, bibliographic, documentary and correlational method, which allowed the development of the study. As techniques, the interview addressed to the General Manager, Production Manager and accountant of the Portotrans S.A. Transformers Electricity Industry was applied. The results were processed and analyzed to conclude that the company does not have established processes to know the true cost of production and analysis of the elements in the manufacture of the Transformers, thus guiding to the development of a Cost System Model for production orders for the Transformers Portotrans SA Industry