Licenciado Auditoria

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Browsing Licenciado Auditoria by Author "Aguayo Joza, Melissa"
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    Aplicación de la NIC 19 y su afectación en la revelación razonable de los estados financieros en la Cooperativa de Transporte de Manabí “CTM” de la ciudad de Portoviejo por el período 2016 – 2017.
    (Universidad Técnica de Manabí, 2019) Jara Onofre, karen Sofía ; Moreira Zamora, Robinson Gabriel ; Aguayo Joza, Melissa
    The present titling work: Application of IAS 19 and its effect on the Reasonable Disclosure of Financial Statements in the Manabí Transportation Cooperative “CTM” of the city of Portoviejo for the period 2016 - 2017, was to determine how the influence application of IAS 19 in the financial statements of the cooperative; For this we have analyzed the financial statements, which allowed us to determine which are the most affected accounts. The Manabí “CTM” transport cooperative has as an activity to provide executive transport service with the INTRAPROVINCIAL modality, being a legally constituted company its obligation is to apply the NIC, being a topic of great importance in our country due to its requirement in the compliance with the payment of benefits to both public and private servers. Information corresponding to the years 2016-2017 has been collected, in which the company developed its operations in a normal way, these were analyzed and interpreted, which allowed obtaining real results on its financial results. This information allowed determining the impact of the application of IAS 19 on the reasonable disclosure of the Financial Statements. Finally, it was determined that the application of this standard in the company shows the proper way to recognize the expenses of the company's personnel. For this, it is advisable the constant training on accounting issues and application of IAS in the areas involved in the Financial Statements and Management for the correct decision making
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    El impuesto a la renta que generan las salas de eventos del cantón Portoviejo y su aporte en la recaudación tributaria de los años 2015-2017
    (Universidad Técnica de Manabí, 2019) Cedeño Dìaz, Cristhian Daniel ; Aguayo Joza, Melissa
    This investigation used the explanatory, correlational method that consisted in finding how the variables are related to determine that they are connected to each other, in the tax collection generated by the Halls of Events of the Canton Portoviejo and establish the contribution of the Income Tax of the Canton Portoviejo and its contribution in the tax collection, where it was established, that the tax collection in the sector has been increased by the advantages, structures and determining factors established by the Internal Revenue Service. It was determined that the sector, due to its breadth in the service of direct and indirect events, constitutes one of the main sectors that drive the development of the local economy and presents a significant participation within the Gross Domestic Product. The sector also contributes to the generation of employment and a large part of the products and elaborations that it offers in its events obtained by the event room sector, and are grouped into organizations, which helps to have direct access to the local market with the support of the State, it is considered the driving force of the economy of the Portoviejo canton, since it is linked to a large part of the industrial and commercial branches of several parishes, where it participates in this activity through the elaboration of its different elaborations and recreation.
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    El pago del Anticipo del Impuesto a la Renta y su incidencia en la liquidez de las microempresas de la Ciudad de Portoviejo en el año 2017.
    (Universidad Técnica de Manabí, 2019) Balda Lucas, Josselyn Katiusca ; Calderón Piguave, Diana Monserrate ; Aguayo Joza, Melissa
    Taxes are income for the state, whose purpose is to increase public income, then be returned to the public in works that contribute to improving the quality of life of its inhabitants and the development of the country. It is for the foregoing in the previous paragraph that it was analyzed whether the payment of the Income Tax Advance affects the liquidity of the microenterprises of the city of Portoviejo, since having an excess of tax burden in the companies and more in which Just beginning, it can cause its bankruptcy or its final closure for the different taxes, fees and contributions to which they are subject. The payment of the Income Tax advance affects the liquidity of microentrepreneurs, and in general to all taxpayers who pay this tax, for reasons that the owners can not pay the amounts determined in their declaration in July and September, since by not closing the fiscal year, all collections and payments to their customers are not made in full, in addition, in these months are the most investment must be made to obtain income and profitability at the end of the year, affecting this payment in its liquidity.
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    Evaluación del programa de residuos y desechos implantado en la empresa Indumaster S.A. de la ciudad de Manta y su incidencia en la protección del ambiente, período Enero – Diciembre 2018
    (Universidad Técnica de manabí, 2019) Naranjo Guerrero, Andrea Josselyn ; Vargas Vera, Gema Teresa ; Aguayo Joza, Melissa
    With the years going by and because of the first consequences that can be perceived of environment contamination, it has seen a rising worrying to the planet and the future generations, this can be translated in creating new evaluations and instruments that let counteract the damage produced by the industrial activities. The company Industrias Master INDUMASTER S.A., has as main function the manufacturing and commercialization of furnishing to the entire country, inside of the ethic framework and the social responsibility, differentiating itself of its competence for giving an extended variety of very good quality products. The inappropriate management of the waste and scrap is a public health’s problem, because of the proliferation of gastrointestinal and respiratory diseases, especially for the people who works in infrahuman conditions in clandestine dumps, therefore the present investigation has as main objective evaluate the program of the waste and scrap implanted in the company Indumaster S.A. in the city of Manta and its incidence in the protection of the environment, period January – December 2018, with the purpose of detecting the weak points, which let improve its environment and residual management, and in this way finding concrete solutions to environmental problems that influence in the results of the company. For the realization of the present research was applied a non-experimental exploratory research basing in categories, concepts, variables, communities or contexts. The 50 workers were required for the development of this investigation, through the realizations of surveys. Through the results that were obtained, it was stablished that the 72% of the surveyed people do have knowledge that the company have a program of waste and scrap, which let do a wider study of the program to propose action plans that let the improvement of the environmental and work environment of the company
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    La planificación tributaria de los impuestos administrados por el servicio de rentas internas (SRI) y su impacto en el cumplimiento de las obligaciones fiscales en las empresas de ventas al por mayor de productos en la ciudad de Portoviejo en el año 2017
    (Universidad Técnica de Manabí, 2019) Parrales Cedeño, Gema Ximena ; Espinales Majojo, Erika Nataly ; Aguayo Joza, Melissa
    Tax planning is a little used tool, but of great benefits to the company that receives it, al-lowing to maximize its profitability and fulfill its obligations with the treasury. In the city of Portoviejo, in the studied case of wholesale companies, planning is a tool not commonly used, for reasons of ignorance, or because its implementation is considered a cost pro-cess and takes a prudential time to adapt. Proper planning will save fines, penalties and interest to taxpayers, allowing them to com-ply with their obligations on time, plus they can save the tax collection, applying the different bene-fits and incentives granted by the laws. It is Internal Revenue Service to be the regulatory body of this tax has implemented several campaigns to encourage compliance with tax obligations, in addition to condemning interest and fines through referral, and thus taxpayers can make their payments to the Tax Administration
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    Los costos de la cadena sanitaria del cáncer cervicouterino en solca-manabí nucleo portoviejo, período 1 de enero al 31 de diciembre de 2016
    (Universidad Técnica de Manabí, 2018) Mera Alcivar, Sandy Belén ; Morales Veliz, Johanna Belen ; Aguayo Joza, Melissa
    From the historical point of view, cost accounting as a science arose at the beginning of the nineteenth century and has had a parallel development to industrial progress, which is why as soon as manufacturing companies emerged is necessary to use accounting procedures and records for which were developed more and more with the development of new technologies. As the years went by, it became necessary to design Cost Systems that allow general purposes to be fulfilled, such as: the System of Costs by Work Orders and the System of Costs by Process capadle of measuring the expenses of the resources invested in production, "constituting these the set of norms, methods and procedures that are required for the planning, recording of expenses, calculation and analysis of the cost in the organization". The Management Accounting began to be used as a fundamental instrument for improving business performance and increasing its effectiveness is why it plays a fundamental role within the Management Accounting has the Strategic Management of Costs, which is aimed at assessing the position of costs of a company in line with its strategies and in relation to that of its competitors achieving the result of carrying out three fundamental analyses: the analysis of the strategic positioning, of the cost according to the way in which the company has decided to position itself in the market, of the cost inducers that analyze the causes that originate variations in the structure of the company especially in the long term. The health value chain is understood as the connected series of knowledge, activities, organizations and resources involved in the generation and delivery of value to patients who receive health services where the costs of the health. Efficient cost control will enable SOLCA Manabí Núcleo Portoviejo, as well as the patients and authors of this draft project, to identify in a real way the costs incurred in the health chain of cervical cancer, leading to a detailed analysis of whether they have used the procedures properly, whether the equipment has been admitted to the treatment process in accordance with International Financial Reporting Standards (IFRS), and whether the personnel in charge of these equipment have received the necessary training for its efficient management.