Licenciado Auditoria

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http://repositorio.utm.edu.ec/handle/123456789/52

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Browsing Licenciado Auditoria by Subject "ADMINISTRACIÓN"
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    Administración de las cuentas por cobrar y su incidencia en la liquidez de la Imprenta y Papelería Mera, periodos 2018- 2019
    (Universidad Técnica de Manabí, 2021) Bermello Plua, Janner Fernando ; Oña Calapaqui, Mónica Alexandra ; Acosta Chavéz, Delia Alina
    Within the present investigation, I focus on analyzing how the administration of accounts receivable can affect the liquidity of the Mera Printing and Stationery, in such a way that a sequence of the problems faced by small companies was started, based on in the theoretical bases of the same. For later, through the application of a mixed methodology that covers both qualitative and quantitative aspects, to achieve a better understanding of the situation. However, it required the application of interviews to both the management and the accountant, as well as surveys of all the employees which allowed to have an overview for subsequent analysis of the financial statements of the 2018-2019 periods that were the object of study and in this way to be able to reach conclusions such as the fact that if the company manages to efficiently recover its loan portfolio, it could face short-term liquidity problems. In order to improve the management of accounts receivable, the investigation was completed with a proposal for basic credit and collection procedures that will allow Mera Printing and Stationery to improve the levels of portfolio recovery and therefore the increase of the income from resources that index in liquidity
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    Control interno a los procesos administrativos y su incidencia en la gestión del talento humano del hospital de Solca ubicado en la ciudad de Portoviejo período 2018 – 2019.
    (Universidad Técnica de Manabí, 2021) Párraga Vélez, Ayrton Medardo ; García Mera, Franklin Gustavo ; Alcívar Álava, Ignacio
    The objective of the research work was to evaluate the internal control of administrative processes and its incidence in the management of human talent of the Solca Hospital located in the city of Portoviejo period 2018 - 2019, being a descriptive investigation because it obtained us a greater amount of information on the administrative processes of the Hospital de Solca and its influence on the management of human talent, to obtain real and objective information the exploratory methodology was used, the research techniques were observation, interview, survey and the internal control questionnaire. Based on the results achieved, it was possible to evaluate the administrative processes and human talent management of the Solca Hospital. The research carried out will be useful to the Solca Hospital located in the city of Portoviejo, since by applying the correct administrative processes they will allow them to control, plan and review the activities carried out to mitigate or minimize risk.
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    Diseño de un manual de políticas y procedimientos para la gestión administrativa-contable de la ASOCIACIÓN DE PRODUCCIÓN SALGILCES ASPROSAL de la Comuna Las Gilces, Parroquia Crucita, cantón Portoviejo.
    (Universidad Tècnica Manabì, 2020) Álava Alcívar, Andrea Nichol ; Castro Moreira, Jonathan Fabricio ; Mogro Rada, Félix
    The present research work consisted in the design of a policy and procedure manual for the administrative - accounting management of the Asociación de Producción Salgilces ASPROSAL of the Crucita parish of the Portoviejo canton, for which, initially, a bibliographic - documentary research was developed for identify the theoretical aspects necessary for the correct design and structure of administrative and accounting policies and procedures, then a diagnosis was made of the current situation in the administrative and accounting field of the association under study through a field investigation in which We applied surveys aimed at the partners and an interview with the highest authority for data collection, afterwards, the correct use of established policies and procedures was promoted for its correct functioning through the designed manual. The main results were achieved by identifying the policies and procedures as a set of rules and operations for carrying out administrative and accounting activities in order for ASPROSAL to carry out its actions efficiently and promote its business growth. In addition, the activities of the administrative and accounting process within the association were determined knowing that they are carried out empirically, since they do not have professionals in the accounting branch, so the procedures are not carried out efficiently. Finally, it was determined that through the design of a manual of administrative and accounting policies and procedures, the correct functioning of ASPROSAL activities will be promoted. Said document included the norms and the management of the economic - financial resources, inventories and goods of the organization to establish parameters of the accomplishment of the functions of work in the accounting department, which would serve for the streamlining of the accounting of the same.
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    Evaluación del sistema de control interno y su repercusión en los gastos administrativos, de la cooperativa de transporte de taxis Alfaro n° 7, durante el periodo: 2017 – 2018
    (Universidad Técnica de Manabí, 2019) Mera Barcia, Ariana Jazmin ; Cerruffo Briones, Blanca
    The research work under the Research Project modality consisted of the EVALUATION OF THE INTERNAL CONTROL SYSTEM AND ITS REPERCUSSION IN THE ADMINISTRATIVE EXPENSES OF THE TAXIS ALFARO TRANSPORTATION COOPERATIVE No. 7, DURING THE PERIOD: 2017 - 2018. The purpose of this work was to determine how the evaluation of the Internal Control System has an impact on the administrative expenses of the Alfaro Taxi Transport Cooperative No. 7, during the period: 2017-2018, through the completion of a diagnosis on the financial situation, the evaluation of the components of the Internal Control System and the establishment of improvement strategies for the problem posed. Among the activities that were developed for the progress of the investigation, the literature related to the subject, the evaluation of the internal control, the main processes of the administrative area made us know if the responsibilities designated in the organization are structured. The methodology used was field since, in order to reach the pertinent conclusions and recommendations, we went to the Alfaro No 7 Taxi Transport Cooperative, where we conducted the respective interviews and surveys of the officials of the indicated entity, and the evaluation of the control internal, from this we were able to tabulate the data and obtain the results of the confidence level. The internal control of administrative and financial activities carried out in Cooperativa Alfaro No 7 is partially carried out, which also limits the development of the evaluation of said controls. The conclusions of the study establish that there is not an adequate management of internal control evaluation for the Cooperativa Alfaro No 7, because even when regulations are carried out by the performance of certain activities of registration and analysis of information, as well as decision-making in the In the administrative and financial field, formal processes are not carried out under components recommended by the current literature around internal control
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    Gestión por Resultados del Área Administrativa del Gobierno Autónomo Descentralizado Municipal del cantón Santa Ana, en el periodo comprendido entre el 1 de enero al 31 de diciembre de 2017.
    (Universidad Técnica de Manabí, 2018) Cedeño Pico, Yessenia Alexandra ; Mastarreno Ponce, Gema Stefania ; Carrera Macías, Manuel
    The research work under the Research Project modality consisted of RESULTS MANAGEMENT OF THE ADMINISTRATIVE AREA OF THE AUTONOMOUS DECENTRALIZED MUNICIPAL GOVERNMENT OF SANTA ANA CANTON, IN THE PERIOD UNDER JANUARY 1 TO DECEMBER 31, 2017. The purpose of this work was to demonstrate that the institution fulfilled the objectives of the aforementioned area in the period corresponding to the year 2017, for its realization began with the description of management by results and the administrative area; in order to demonstrate and evaluate the fulfillment of the objectives and goals that were established in the fiscal period of study, thus establishing a new concept of management by results. Among the activities that were developed for the progress of the research, the literature related to the topic, the visualization of the strategic plan of the institution, the main processes of the administrative area let us know if the designated responsibilities in the organization are structured. The methodology used was field because to reach the relevant conclusions and recommendations we went to the Municipality of the Santa Ana Canton, where we conducted the respective interviews to the officials of the area indicated, and also the surveys to the users of the services, from this we were able to tabulate the data and obtain the results regarding the opinion of the beneficiaries. Regarding the results obtained, it was evidenced that the Human Talent department periodically evaluates the satisfaction of the service, however, in reference to the user surveys, dissatisfaction is reflected in the attendance of the staff, as it does not please the totality of your requirements. The Administrative Management area consequently plans and develops strategies and activities that guarantee the achievement of the objectives and the fulfillment of these, by evaluating the performance of the servers, this being a tool that contributes significantly to management by results