Licenciado Auditoria
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ItemANÁLISIS A LOS ESTADOS FINANCIEROS DE LA COOPERATIVA DE TAXIS VICENTE AMADOR FLOR CEDEÑO, PERÍODO 2019-2020(Universidad Técnica de Manabí, 2022)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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ItemADOPCIÓN DE LAS NIIF Y SU INCIDENCIA EN LAS POLÍTICAS CONTABLES DE LAS PEQUEÑAS Y MEDIANAS EMPRESAS INDUSTRIALES DE PORTOVIEJO(Universidad Técnica de Manabí, 2021)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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ItemADMINISTRACIÓN 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)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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ItemACTIVIDADES 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)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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ItemLEY ORGÁNICA PARA EL FOMENTO PRODUCTIVO, ATRACCIÓN DE INVERSIÓN, GENERACIÓN DE EMPLEO Y ESTABILIDAD Y EQUILIBRIO FISCAL, Y SU INCIDENCIA EN LOS CONTRIBUYENTES CON DEUDA EN FIRME DEL CANTÓN PORTOVIEJO EN EL PERÍODO 2018(Universidad Técnica de Manabí, 2020)At the present time the different economies of the countries are based on taxes, for that reason the progress achieved by obtaining taxation is recognized through a right that is based on the principles of legality, justice, equity, equality, capacity contributory, non-confiscation, mandatory, among others; Therefore, the present investigation was directed to a bibliographic and field review which supported the incidence of the Organic Law for productive promotion in Ecuador against taxpayers with firm debts in Ecuador and especially to the Portoviejo canton. To achieve the proposed purposes, a non-experimental, descriptive investigation was carried out through the interview, survey and interpretation of the various sources of official and formal information found in physical material; as: books, magazines, reports, newsletters, statistical data, thesis, documents, among others; and in addition to digital material such as: Internal Revenue Service (SRI), among other sources of inquiries; that based the argumentative criterion stated between the results and the conclusion, determining that the Organic Law has its advantages and disadvantages, considering that the advantages of the law are more significant than the disadvantages and therefore the taxpayers have long and short term benefits. The final result of the investigation will serve as a starting point for future accounting and auditing professionals since references may be made to the Organic Law on taxpayers with firm debt in public entities and especially to the Internal Revenue Service