Licenciado Auditoria

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    Actividades de control contable financiero implementados por la empresa laser de la ciudad de Portoviejo y su incidencia en la rentabilidad empresarial en el año 2016
    (Universidad Técnica de Manabí, 2020) Moscoso Domo, Virgina Nataly ; Pico Gómez, Juliana Alexandra ; De La Cruz Quintero, Walter Fabián
    This titling work aimed to analyze the financial accounting control activities implemented by the LASER company of the city of Portoviejo and its impact on business profitability in 2016, proceeding to conduct an internal control questionnaire for the administrative, financial area and accounting, to then determine the risk, which was complemented by the analysis of the financial indicators related to the profitability of the company. Laser company has a moderate risk in the administrative and financial area, being necessary the creation of a manual of functions and procedures for the strengthening of activities. Unlike the accounting area where a high risk was obtained, due to innumerable problems in the processes they perform. The lack of organization and guidelines of these areas means that the company does not have reliable information on its financial statements, which affects profitability, so that expenses and maintenance of unproductive assets are incurred. Laser is a company that has grown in the market, but it must be complemented with processes and guidelines that allow a better organization
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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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    Administración de los desechos sólidos generados por el hospital de solca y su incidencia al impacto ambiental ubicado en el sector A. del Valle Manabí Guillem (paso lateral) durante el período 2016 – 2018
    (Universidad Técnica de Manabí, 2020) Alvarado Zambrano, Jaritza María ; Chinga Loor, Walter Enrique
    The completion of this titling work consisted of investigating the Administration of solid wastes generated by the SOLCA Hospital and its impact on the environmental impact located in the Av. Del Valle Manabí Guillen sector (lateral passage) during the period 2016 - 2018, with in order to know how the institution manages its waste in a way that does not affect the community and the environment. The execution of this work was the descriptive investigation because it focused on the observation and analysis of the solid waste management caused in Solca and how it affects the environment, so that the visit to the institution, the observation was used, and different mechanisms such as the interview and survey to learn more about the subject of study. It was concluded that the environmental impact is negative, causing pollution to the environment, because the solid waste produced is delivered to the Municipality of Portoviejo, which does not have an environmental license and applies the appropriate mechanisms for waste management, being necessary to strengthen and comply with environmental measures
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    Adopción de las niif y su incidencia en las políticas contables de las pequeñas y medianas empresas industriales de Portoviejo.
    (Universidad Técnica de Manabí, 2021) Coveña Ruiz, Nubia Valentina ; Naranjo Mendoza, Diana Carolina ; Ubillus Macias, Jessica Monserrate
    This study proposed the analysis of the ADOPTION OF IFRS AND ITS IMPACT ON THE ACCOUNTING POLICIES OF SMALL AND MEDIUM-SIZED INDUSTRIAL COMPANIES OF PORTOVIEJO, from the perspective of the accounting professional in order to know the application of these standards in the preparation of their financial statements, and how they affect changes in accounting policies, especially in the most outstanding items. In the development of the research, a descriptive non-experimental study was applied in which data were obtained in a given time using the deductive method to analyze the cause - effect relationship, through the application of a survey that yielded necessary and relevant information for the process of it. Among the results obtained, it was possible to identify that the accounting professional of small and medium-sized industrial companies in the city of Portoviejo operates under the Internal Tax Regime Law, without having a full application of IFRS SMEs to determine the reasonableness of the financial statements. Emphasizing the results towards the importance of the application of standards in companies to comply with the demands of the globalized market in the preparation and presentation of their balance sheets
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    Analisis comparativo de ingresos de los comerciantes de abarrotes del mercado barrial n° 1, en la ciudad de Portoviejo y su incidencia en la reactivacion en los años 2015 y 2016
    (Universidad Técnica de Manabí, 2018) Mera Intriago, Gema Andrea ; Molina Alcívar, Antonio Maximino ; Campos Vera, José Antonio
    One of the activities most affected by the earthquake of April 16, 2016, refers to the commercial function, as many premises were destroyed or were in a dangerous situation for their occupation, so it was necessary to relocate the commercial premises, especially in neighborhood market No 1 of the city of Portoviejo. The paper presents an analysis of the impact of the April 16 earthquake on the economic reactivation of the grocery market in the No1 neighborhood market of the city of Portoviejo. A description of the problem is offered and the formulation of the scientific problem is made. The background and justification of the research are described, the human and scientific relevance of the work is exposed and reference is made to the beneficiaries of the project. It provides a conceptual analysis of the historical evolution of commercial activity. It refers to the competitive environment, and some theoretical concepts related to commercial activity are addressed. The general and specific objectives are stated and the methodology used in the work is described, which highlights the descriptive, bibliographic, empirical methods, the observation as the primary basic method, and the induction deduction, which allowed the presence from the content of the object of study, to the elaboration of own conclusions, making it possible to offer the particularities and the proposed solutions. Within the techniques, the observation and the documentary analysis, the survey and the modeling stand out. The sample was integrated by 17 merchants from the grocery market area of the No 1 neighborhood market of the city of Portoviejo. The results of the surveys are offered where a critical analysis is exposed to each of the questions that were asked. The economic analysis is provided with data in tables and graphs, which show the level of economic recovery of commercial activity in the No 1 market of the city of Portoviejo during the years 2015 and 2016. Finally, the conclusions and recommendations of the job
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    ANALISIS DE LA APLICACION DE LA NORMA TECNICA DE CONTROL INTERNO 300 - EVALUACION DEL RIESGO, Y SU INCIDENCIA EN EL LOGRO DE LOS OBJETIVOS INSTITUCIONALES DEL AUTONOMO DESCENTRALIZADO DEL CANTON OLMEDO EN EL PERIODO COMPRENDIDO DEL 1 DE ENERO HASTA EL 31 DE DICIEMBRE DEL 2014
    ( 2014) SUÁREZ GARCÍA, CÉSAR BOANERGES ; SÁNCHEZ ANDRADES, YESSICA YANINA
    El presente análisis de caso fue desarrollado en el cantón Olmedo provincia de Manabí, y el objetivo principal del mismo fue analizar la norma de control interno 300 Evaluación de Riesgo y su incidencia en el cumplimiento de los objetivos institucionales, Cabe indicar que para el desarrollo del presente trabajo se contó con colaboración y participación de los directivos de la institución sujeta a análisis así como la Tutora de nuestro trabajo. Primeramente oficiamos a la máxima autoridad institucional, para que permita analizar el cumplimiento de la norma de control interno 300 evaluaciones del riesgo, autoridad que presto la colaboración necesaria, para el cumplimiento de este trabajo de análisis de caso. Una vez obtenida la autorización se empezó aplicar los instrumentos de investigación de conformidad al diseño metodológico establecido, tomando el total de la población como sujeto de estudio, ya que son los directivos quienes deben establecer los mecanismos e instrumentos para identificar y mitigar los riesgos institucionales a las que están avocadas las actividades administrativas y financieras, que podrían derivar en el incumplimiento de los objetivos institucionales. De los resultados obtenidos se puede colegir que pese a que la institución no cuenta con un manual debidamente autorizado, por el concejo municipal a través de una ordenanza, reglamento u otro instrumento legal permitido por la ley, los directivos si toman acciones para identificar, prevenir y mitigar los riesgos que se pueden presentar para el eficaz cumplimiento de los objetivos institucionales, en los plazos y términos establecidos.
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    ANALISIS DE LAS ACCIONES DE REACTIVACION PRODUCTIVA-FINANCIERA CON LA ENTIDAD BANCARIA BANECUADOR Y SU INCIDENCIA EN LA SOSTENIBILIDAD ECONOMICA DE LOS PEQUENOS EMPRESARIOS DE PORTOVIEJO PERIODO MAYO - DICIEMBRE ANO 2016.
    ( 2017) VINCES ÁLAVA, ALIS CRISTINA ; ZAMBRANO GILER, SASKIA MARÍA
    El presente trabajo titulado “Análisis de las acciones de reactivación productiva-financiera con la entidad bancaria BanEcuador y su incidencia en la sostenibilidad económica de los pequeños empresarios de Portoviejo periodo mayo - diciembre año 2016” fue realizado en base al planteamiento del objetivo general “Medir el grado en que las acciones de reactivación productiva-financiera con la entidad bancaria BanEcuador inciden en la sostenibilidad económica de los pequeños empresarios de Portoviejo periodo Mayo - Diciembre año 2016” mismo que se pudo cumplir mediante la investigación realizada a través de la aplicación de las técnicas de encuesta y entrevista direccionada a los pequeños comerciantes y empresarios beneficiarios del crédito de reactivación económica cuyos resultados fueron que el BanEcuador ha cumplido al colocar 963 créditos de reactivación en el cantón Portoviejo, sin embargo el 59,27 % de los beneficiarios encuestados indicaron que este crédito aun no es una adecuada herramienta que permita la sostenibilidad de los negocios, puesto que muchos de ellos perdieron todo durante el terremoto del 16 de abril y la tasa de interés del crédito es muy alta para ser con fines sociales, como es la reactivación económica luego de un desastre natural; esto también se contrasto mediante el análisis de los índices financieros TIR, VAN, beneficio/costo y tiempo de recuperación de la inversión de diez negocios beneficiarios, seleccionados de forma aleatoria; de los cuales todos ellos presentan un VAN por encima de los $5000,00 es decir, el crédito si ha fortalecido la sostenibilidad de los negocios puesto que ha permitido mayor flujo de capital para operar luego de la crisis post-terremoto; sin embardo, el crédito puede mejorar disminuyendo la tasa de interés por lo menos al 3% y con plazos de hasta 20 años y montos de hasta $50000, lo cual es viable puesto que dicho dinero procede de ayuda internacional para el desastre y puede ser cobrado por medio de la planilla de luz como se lo planteo para el plan Renova por ejemplo.
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    ANALISIS Y DISEÑO PARA EL TRATAMIENTO DE AGUAS SERVIDAS DEL RECINTO AYAMPE, PERTENECIENTE A LA COMUNA ANCESTRAL LAS TUNAS, DEL CANTON PUERTO LOPEZ, DE LA PROVINCIA DE MANABI.
    ( 2015) BRAVO MERO, MILTON GERARDO ; MOREIRA MIRABA, CARLOS JOSE
    En la comunidad de Ayampe, que pertenece a la comunidad Ancestral LAS TUNAS Cantón Puerto López se hizo este trabajo comunitario titulado: "Análisis y Diseño para el tratamiento de aguas servidas del recinto Ayampe perteneciente a la comuna ancestral Las Tunas, del Cantón Puerto López, de la provincia de Manabí, "cuyo objetivo fue analizar y diseñar un sistema de tratamiento adecuado para las aguas servidas a partir de todos los datos e información del sector para después entregar este trabajo comunitario incluyendo cálculos hidráulicos y presupuesto, y luego ser entregado por los líderes del recinto al Municipio. El enfoque del trabajo se centra en el suministro de soluciones a un problema para evitar daños al medio ambiente y los recursos naturales que poseen el sector; además de dar a conocer entre los ciudadanos de la responsabilidad que conlleva mantener un ambiente libre de riesgos que podrían afectar gravemente a las generaciones futuras. La comunidad de Ayampe invitó a la Universidad para participar en su plan de desarrollo mediante la realización de este trabajo, y esta institución a través de sus estudiantes le dio la apertura y se comprometió a cumplir esta tarea.
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    ANÁLISIS A LOS ESTADOS FINANCIEROS DE LA COOPERATIVA DE TAXIS VICENTE AMADOR FLOR CEDEÑO, PERÍODO 2019-2020
    (Universidad Técnica de Manabí, 2022) ALCÍVAR REYES, YESSENIA ELIZABETH ; ZAMBRANO MENDOZA, MARLICE MONSERRATE ; ZAMBRANO INTRIAGO, MARJORIE
    The purpose of this research is the analysis of the Financial Statements of the Vicente Amador Flor Cedeño cooperative for the periods 2019 - 2020. For this, an investigation was carried out with a quantitative field and documentary methodology, following a non-experimental design with a descriptive scope. and explanatory. We worked with the entire population, so sampling was not necessary. Techniques were used to collect information, documentary observation, individual interview and surveys. Among the main results, it is evident that in the Horizontal Analysis of the Statement of Financial Position corresponding to the periods 2019 - 2020, the following quantitative and percentage variations can be seen: in the Total Assets account, for the year 2019 with an absolute value of 110,669.78 and 2020 of 90,714.62, which shows a decrease of 18%. This is due to the decrease in cash with a decrease of 48% in Total Current Assets; Applying the Vertical Analysis of the Statement of Financial Position, for the year 2019 current assets represented 38% and in the period 2020 it represented 24%; the most representative item was Available Assets with 37% in 2019 and 22% in 2020, and it is concluded that the cooperative makes strategic decisions to improve the financial status, without considering the monthly financial statements, which can generate weaknesses in liquidity, management and profitability
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    Análisis comparativo de la recaudación tributaria correspondiente al impuesto al valor agregado e impuesto a la renta de los años 2015, 2016, y primer semestre del 2017 de las compañias constructoras inmobiliarias radicadas en la ciudad de Portoviejo
    (Universidad Técnica de Manabí, 2018) Moreira Cobeña, Evelyn Milenka ; Salazar Zambrano, Nicole Stephany ; Zambrano Zambrano, Juverly
    This investigation was of an analytical and descriptive type because the methodology was designed to perform the comparative analysis of the tax collection corresponding to the value added tax and income tax for the years 2015, 2016, and first half of 2017 of the companies real estate developers based in the city of Portoviejo, which established, that the tax collection in the construction sector has increased by the advantages, structures and determining factors established by the Internal Revenue Service due to the payment during 5 years as a help to This productive sector, for its breadth in the acquisition of direct and indirect materials and is one of the main sectors that drive the development of the national economy and has a significant participation in the Gross Domestic Product and contributes to the generation of employment and was determined that one of the main factors is related It refers to the active referral, which is usually used by the companies in development of their operational activities
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    Análisis comparativo del servicio técnico brindado por unilever andina s. a. regional Portoviejo y su impacto en la rentabilidad de la empresa durante los años 2015 – 2016
    (Universidad Técnica de Manabí, 2018) Palacio Macías, Gissell Antonella ; Toala Pérez, Anaíz Antonella ; Rivadeneira Astudillo, Jorge
    This work is an investigation relating to the theme of: Comparative analysis of the technical services offered by UNILEVER ANDINA S.A. Portoviejo Region and their impact on the profitability of the company for the years of 2015-2016. The general objective of this investigation is to develop a comparative analysis of technical services to discover “How” and “How much” they have impacted the profitability of the Unilever Company Andina S.A. The purpose is to sustain the work that is focused on in this investigation and to diagnose the actual situation of the company, observing the weak areas where the company must focus their attention and create a possible solution. It’s important to note that the primary data was gathered from within UNILEVER ANDINA S.A., originating from field work, with a goal of obtaining a diagnostic of the situation, using surveys from sales clients, this information will be used in the investigation also. An interview was conducted with the manager of “Cold Chain”, Mr. Oscar Leyton, to calculate and analyze the financial ratios which helped to prove the principal objective of this investigation: their impact on the profitability of the company and to find a correct method using the recommendations to optimize resources, hopefully increasing profitability
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    ANÁLISIS COMPARATIVO EN TORNO A LA EJECUCIÓN PRESUPUESTARIA DE LA UNIVERSIDAD TÉCNICA DE MANABÍ ENTRE EL AÑO 2019 Y 2020
    (Universidad Técnica de Manabí, 2022) DUEÑAS CEDEÑO, ROBERTO CARLOS ; PALMA MACÍAS, GREGORIO
    The purpose of this research was to comparatively analyze the budget allocation and execution at the Technical University of Manabí in 2019 and 2020. The allocations and execution were quantified and evaluated in the years analyzed based on the reports issued by the Ministry of Economy and Finances during the study period to carry out a comparative analysis of the results obtained. The research methodology was non-experimental, qualitative, analytical and bibliographical. As the main technique for data collection, interviews were applied to the main directors and officials of the Technical University of Manabí, rector and financial chief to obtain information from primary sources. The main results found reflect that in 2019 the budget execution of the institution under study was 92.55% and in 2020 it was 88.30%, with personnel expenses as the main item, being the one that demands the greatest economic resources in the sector. establishment. On the other hand, regarding the budget for goods and services, investment in public works, and capital expenditures, a significant reduction is reported, which affected the fulfillment of the plans and programs of the university, due to external factors such as the health crisis caused by the COVID-19 pandemic and the provisions of the Ministry of Economy and Finance, however, in relation to the other higher education institutions, it was constituted as one of those that had the highest execution in the period in question. In conclusion, the efficiency of budget execution is established, the critical knots that its directors faced, especially during 2020, and the strategies that were implemented to achieve the proposed goals
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    Análisis de gestión de las cuentas por cobrar y su impacto en la liquidez de la empresa Comersan durante los períodos 2016-2017
    (Universidad Técnica de Manabí, 2018) Pin Tejena, Génesis Annabel ; Yépez Daza, Alice Lisbeth ; Ubillús Macías, Jessica Monserrate
    The objective of the present investigation was to analyze the management of accounts receivable and its impact on the liquidity of the Comersan company during the 2016-2017 periods, for which the manager and financial director were visited and interviewed; the accounting-financial area, the sales area and the company's clients, to which they were surveyed in order to know if a correct management of the uncollectible accounts is carried out. When analyzing their management, it was known that they only charge the customer money when the company needs to make an emergency payment, that is, if they need to pay for tomorrow about two days before, they just look for the customer that they should not have. has the money to pay the company to its suppliers; however, it is essential to mention that this analysis of accounts receivable must be made in a constant manner in order to have that money to meet needs; since many times the customer is not located quickly and collection is difficult, so much so that these accounts would become uncollectible accounts. The company Comersan when making the purchase of merchandise to its suppliers, makes the payment in cash, it is for this reason that the payment of the credit that Comersan provides to its clients is not so long, it is of a maximum of 3 months and that is depending on the material that it acquires; if the customer is old, if he has made his previous payments in a timely manner, and if the data provided by the client such as address, telephone number, etc. agree; there he would already be a trusted client and the term was extended a bit. The collection and credit department must be managed by two different people to prevent any risk, such as the cancellation of a debt that has not been made. Knowing the strategy of the management of accounts receivable within the company Comersan, this allowed to determine that it must implement and improve methodologies such as collection in a timely manner and timely notification, and also that these are communicated to all the staff, so that at the moment the client is taking merchandise, he can be informed if he has credit how long he has to cancel it, so that he does not exceed materials and then does not have the resources to pay. Sellers could inform the clients, likewise they should know the modalities of payments accepted by the company, to be able to manifest or suggest to the client according to their purchase amount, since they can pay with credit cards and defer it to the months they wish with or without interest, as required. The company does have the necessary liquidity and financial solvency that is to say that it has the capacity to fulfill all its obligations regardless of its term, for which the financial and results statements of the 2016 and 2017 periods were analyzed, as well as the portfolio of the accounts uncollectible of the same years to verify the reasons why it is difficult to collect the accounts
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    ANÁLISIS DE LA CARGA IMPOSITIVA DEL SECTOR HOTELERO DE LA PARROQUIA CRUCITA EN EL PERÍODO 2020- 2021
    (Universidad Técnica de Manabí, 2022) CHILÁN MUENTES, ERIKA LICETH ; MORÁN ZAMBRANO, DENNY ALEXANDRA ; CEDEÑO PICO, MARIA ROSALBA
    The general objective of the research was to analyze the impact of the tax burden on the hotel sector of the Crucita parish of the Portoviejo canton in the 2020-2021 period. The importance of paying taxes as financing of public spending for the development of infrastructures as services provided to the general public was determined. Field research and a quantitative approach were used, with techniques such as surveys and interviews, to identify the efficiency in the tax management of hotel establishments after and in the face of the health restrictions resulting from COVID-19 in the year 2020-2021. It is concluded that the main problems of the owners as administrators of the hotel sector were lack of biosecurity in their facilities, decrease in local, national and foreign tourists causing them to suspend their economic activity due to insufficient income and in turn not being able to make the payment of monthly, semi-annual and annual tax.
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    Análisis de la cartera vencida y su incidencia en la liquidez de la Empresa Pública de Agua potable y Alcantarillado del cantón Rocafuerte periodo 2019-2020
    (Universidad Técnica de Manabí, 2021 ) Cobeña Valdez, Roxana Maribel ; Mogro Rada, Félix Alberto
    This qualification work is focused on the Analysis of the overdue portfolio and its impact on the liquidity of the Public Drinking Water and Sewerage Company of the Rocafuerte canton for the 2019-2020 period, whose company presents a significant amount in accounts receivable, increasing its value in 2020 due to the COVID19 pandemic. Descriptive and projective research types were used to help analyze the information, where it is confirmed that the company's liquidity is affected due to the delinquency of certain users, which is why it usually has problems to comply with payments to suppliers, but because the company generates daily cash flow, no major problems are generated. Techniques were used to collect information such as observation, structured interviews and document review, to find out how the recovery of past due loans is currently handled, interviewing the direct heads of 4 areas: treasury, budget, accounting, portfolio and collection. It was found that in 2020 accounts receivable increased in value. The most relevant result is that a higher liquidity index was presented in 2020 with a difference in net capital of $ 16,176.47, but an increase in accounts receivable where it is recommended to establish new notification methods to users whose information is corroborated that they reach them directly, thus trying to reduce accounts receivable.
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    Análisis de la concesión y recuperación de crédito y su incidencia en la situación financiera de la cooperativa de ahorro y crédito de los profesores, empleados y trabajadores de la Universidad Técnica de Manabí. período 2017-2018
    (Universidad Técnica de Manabí, 2020) Quijije Mera, Juliana Monserrate ; Zambrano Alcívar, Leonardo Javier ; Véliz Valencia, Mercedes
    The COAC of the UTM is a closed entity, which in some way gives certain advantages in the development of the granting of credit to its members, because the link it has with the aforementioned higher education center, allows it to make preliminary An analysis of the ability to pay through the payment roles, in addition to that, in addition, information from the credit bureaus is used to make a better decision regarding the granting or not of the credit, a condition that has allowed it to have a adequate liquidity (approximately 20% for 2017). However, the main results of this titling work reveal limitations regarding the low growth of its loan portfolio, which determines certain limits on the amounts delivered, which is derived from the little increase in the number of partners (condition focused on its closed condition), and therefore of the catchments. The aforementioned is also complemented by the poor satisfaction of its partners, regarding the conditions of supply of credit products and services, which is due to the non-use of segmentation as an instance of its credit administration. On the other hand, the recovery of the funds from the COAC of the UTM, has as main ally the discount of the installments of the credits through role of payments, which also implies, to the little use of other mechanisms of collections for Recover borrowed monetary resources. This last aspect has allowed the entity in question to have low delinquency levels (1.34% for 2017), but nevertheless, profitability is not in adequate terms (1.5% for 2017); This condition is the last one that finds correspondence between this reality (also evidenced in a diagnosis) with what is exposed by the current literature in relation to the subject, since a real influence of the processes of granting and recovering credit on financial efficiency indicators such as the late payment and profitability. Based on all of the above, the main conclusions are that the lack of monetary resources becomes a clear limitation to improve levels of financial efficiency in terms of profitability indicators and credit portfolio growth; In addition, it does not comply with complete processes and recommended by the current literature, regarding the granting and recovery of credit. Regarding the research design, methods such as statistical, field and synthetic were used. For the first of those mentioned, based on priority information issued by the Superintendence of Banks and Insurance of Ecuador as well as the entity itself subject to this investigation, more than anything related to the financial efficiency of it. The field information made it possible to know the reality for granting and credit recovery processes for the COAC of the UTM, which led to the use of primary collection techniques such as the survey of the partners and interview with the manager of the entity, Finally, the synthetic method was essential to analyze and demonstrate the most relevant conditions about the literature around the subject of this degree work
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    Análisis de la ejecución presupuestaria del Gobierno Autónomo Descentralizado del Cantón Portoviejo, entre el 1 de enero al 31 de diciembre del 2016.
    (Universidad Tecnica de Manabi , Facultad de Ciencias administrativas y económicas,Escuela de auditoria, 2017) Álava Zambrano, Cristhian René ; Ibarra Alcívar, Andrea Mileny
    El presente análisis de casos titulado “Análisis de la ejecución presupuestaria del Gobierno Autónomo Descentralizado del Cantón Portoviejo, entre el 1 de enero al 31 de diciembre del 2016”. El cual tuvo como objeto: Obtener y analizar el presupuesto y el Plan Operativo Anual (POA) aprobado por el Concejo Municipal para el periodo 2016; Verificar los rubros que fueron principalmente afectados por el movimiento telúrico suscitado el 16 de abril del 2016; Cuantificar los recursos que dejó de percibir la Municipalidad, provenientes de la recaudación de impuestos, tasas y contribuciones; Identificar las inversiones que se planificaron por la Municipalidad y tuvieron que suspenderse o prolongar su ejecución; y. Determinar los valores que recibió la entidad, por parte del Gobierno Central y analizar en que fueron destinados dichos recursos. La ejecución del trabajo se llevó a cabo en tres partes o capítulos: inició con una recolección de datos, fase en la cual se obtuvo un conocimiento global y especifico de la entidad y su estructura financia, ya que en esta etapa del trabajo se solicitó información como: Estados Financieros, Presupuesto institucional, Cédulas Presupuestarias de Ingresos y Gastos, Informes de la Dirección Financiera y el Plan Operativo Anual, datos que fueron utilizados en la siguiente etapa del trabajo. El análisis de los datos en la fase donde se revisó y analizó la información obtenida anteriormente para llegar a conclusiones ciertas, aquí se examinó el presupuesto por separado, es decir los ingresos (corrientes, de capital y de financiamiento), así como los gastos (corrientes, de capital, de inversión y aplicación del financiamiento). Donde se pudo determinar el nivel de cumplimiento del presupuesto y las partidas que no se ejecutaron en su totalidad, así como las que tuvieron mayor relevancia en las cifras obtenidas. Como producto final del análisis practicado a la ejecución presupuestaria del Gobierno Autónomo Descentralizado del cantón Portoviejo, se elaboró un informe dividido en dos capítulos, el primero trata de la información introductoria del trabajo, como el motivo del análisis, los objetivos, el alcance y conocimiento general de la entidad. El segundo capítulo mostró los resultados logrados y el cumplimiento de los objetivos.
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    Análisis de la estructura de financiamiento y su incidencia en el rendimiento financiero de la asociación tropitagua del sitio Sosote del cantón Rocafuerte durante el período comprendido entre el 01 de Enero y el 31 de Diciembre de 2018
    (Universidad Técnica de Manabí, 2019) Macias Vera, Dolores Patricia ; Ruiz Valencia, Valeria Jazmin ; Campos Vera, José Antonio
    This research work was carried out in the Tropitagua Association, located in the Sosote community of the Rocafuerte canton, in order to analyze the financing structure and its impact on financial performance during the period between January 1 and 31 December 2018, which could be measured through the fulfillment of the objectives. Methodological processes were applied as; In the field research, data collection techniques were also used: survey of the partners and an interview addressed to the manager of Tropitagua, tools that allowed an analysis of the financial information of the associates. From this development, it was concluded that the association has a weak financing structure, which is marred by not carrying the due accounting process and the calculation of the financial indexes which allow to obtain a vision of what the association can solve or cover short, medium or long term and thus expand the production of tagua handicrafts to several countries of the world. With the final elements of the study, the results report was developed, detailing the fulfillment of the objectives, conclusions and recommendations of the research work; developing the respective bibliography, as well as the annexes
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    ANÁLISIS DE LA ESTRUCTURA FINANCIERA DE LA COOPERATIVA DE AHORRO Y CRÉDITO DE LOS PROFESORES, EMPLEADOS Y TRABAJADORES DE LA UTM A TRAVÉS DE LOS MÉTODOS CAMEL Y PERLAS
    (Universidad Técnica de Manabí, 2019) CHÓEZ ZAMBRANO, LISBETH CAROLINA ; PÁRRAGA SORNOZA, ELEANA CECIBEL ; GARCÍA PÁRRAGA, SALOMÉ
    No country in the world can maintain sustainable progress without a solid operational financial system, especially when credit is an instrument that companies and people use at any time during their life cycle in the absence of liquidity; being the COAC the institutions that have taken center stage from the little access provided by the banking to certain sectors considered as vulnerable due to their low income and poverty conditions. To achieve this, it must seek financial and social efficiency, thus fulfilling its basic institutional objectives of participation, equal rights and solidarity. Therefore, it is necessary to implement adequate supervision of this type of entity, but this control must not only start from the external environment but also from the internal itself. The current requirements for the UTM COAC, as well as those in the same segment, are focused on sending information on balance sheets and financial statements to the Superintendency of Popular and Solidarity Economy so that, through the preparation of traditional indicators, assess the financial situation and take decisions to change problematic situations that may affect their development. The foregoing does not exempt that they can internally establish some method to continuously and more efficiently, which is not being done in the present of the UTM COAC. Both CAMEL and PERLAS are two of the most widely used methods in the South American region, and may represent an opportunity to establish a better control or evaluation of the financial efficiency for the UTM COAC, since both are managed with indicators that have greater integrality , and allow to dynamically observe the evolution of some or some accounts. PERLAS has demonstrated the importance of its application in this research, demonstrating its value as a tool for management; since, unlike other calculates the average performance of assets, based on real investments, it is also a model that is expansive (not static) and quantitative (not subjective
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    Análisis de la estructura financiera de la cooperativa de ahorro y crédito de los profesores, empleados y trabajadores de la UTM a través de los métodos camel y perlas
    (Universidad Técnica de Manabí, 2018) Chóez Zambrano, Lisbeth Carolina ; Párraga Sornoza, Eleana Cecibel ; García Párraga, Salomé
    No country in the world can maintain sustainable progress without a solid operational financial system, especially when credit is an instrument that companies and people use at any time during their life cycle in the absence of liquidity; being the COAC the institutions that have taken center stage from the little access provided by the banking to certain sectors considered as vulnerable due to their low income and poverty conditions. To achieve this, it must seek financial and social efficiency, thus fulfilling its basic institutional objectives of participation, equal rights and solidarity. Therefore, it is necessary to implement adequate supervision of this type of entity, but this control must not only start from the external environment but also from the internal itself. The current requirements for the UTM COAC, as well as those in the same segment, are focused on sending information on balance sheets and financial statements to the Superintendency of Popular and Solidarity Economy so that, through the preparation of traditional indicators, assess the financial situation and take decisions to change problematic situations that may affect their development. The foregoing does not exempt that they can internally establish some method to continuously and more efficiently, which is not being done in the present of the UTM COAC. Both CAMEL and PERLAS are two of the most widely used methods in the South American region, and may represent an opportunity to establish a better control or evaluation of the financial efficiency for the UTM COAC, since both are managed with indicators that have greater integrality , and allow to dynamically observe the evolution of some or some accounts. PERLAS has demonstrated the importance of its application in this research, demonstrating its value as a tool for management; since, unlike other calculates the average performance of assets, based on real investments, it is also a model that is expansive (not static) and quantitative (not subjective