Contabilidad y Auditoria

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Browsing Contabilidad y Auditoria by Author "Alcívar Àlava, Ignacio"
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    Manual de procesos para determinar los costos de producción de los platos ofertados en el restaurante Ruchi's del cantón Portoviejo
    (Universidad Tècnica Manabì, 2021) Cevallos Briones, Daniela Monserrate ; Alcívar Àlava, Ignacio
    In the present methodological proposal of the process manual to determine the production costs of the dishes offered in the Ruchi's restaurant in the Portoviejo canton period 2020. Also for the purposes of the study, the general objective was to develop a process manual to determine the production costs of the dishes offered at the Ruchi's restaurant in the Portoviejo canton, to fulfill the general objective there are specific objectives that are to base the theoretical bases of the study variables through bibliographic sources, diagnose the current situation and review the process manual Ruchi's restaurant using business analysis tools to determine the strengths, opportunities, weaknesses and threats that may arise in the restaurant and present a proposal on the process manual to establish production costs in Ruchi's restaurant. In relation to the study that was carried out in the quantitative research, as the research design used is non-experimental, the information collection techniques through an interview with the owner as manager of the restaurant that allowed obtaining the respective information for compliance of this degree work.
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    Relación 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 Cdeño, Maria Jose ; Sornoza Jaramillo, Karla Gissella ; Alcívar Àlava, Ignacio
    The 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