Examen Complexivo-Ingeniería en Contabilidad , Auditoría y Finanzas
http://dspace.utb.edu.ec/handle/49000/2125
2024-03-29T08:13:35ZEficiencia en proyectos de inversión pública en la Universidad Técnica de Babahoyo.
http://dspace.utb.edu.ec/handle/49000/15406
Eficiencia en proyectos de inversión pública en la Universidad Técnica de Babahoyo.
Rodríguez Avilés, Dayana María
La Universidad Técnica de Babahoyo, busca apoyar a la comunidad universitaria, riosense y todo el país en proyectos y eventos implementados en el proceso de gestión en el campo de la ciencia, la investigación y las relaciones sociales. Además, para cumplir con las reglas legales actuales dentro del marco del sistema de gestión en cada etapa, la calidad está garantizada en educación, propuesta en UTB, como una solución estratégica para satisfacer las necesidades de las necesidades de un mundo cada vez más activo para la ciencia, tecnología e innovación, orientadas para mejorar continuamente en función de la participación, la interacción dialéctica en todo el sistema y la sociedad, contribuyendo al desarrollo. El desarrollo de la nueva generación. Fortalecer y desarrollar la gestión institucional en proyectos alternativos destinados a mejorar funciones centrales a través de alianzas estratégicas de investigación con empresas privadas y gobiernos locales para la mejora continua en estas áreas del sector académico y de infraestructura; y en particular a través del alcance e impacto de nuestra investigación científica y el desarrollo de nuevos proyectos.
The Technical University of Babahoyo seeks to support the university community, Rios and the entire country in projects and events implemented in the management process in the field of science, research and social relations. Furthermore, to comply with the current legal rules within the framework of the management system at each stage, quality is guaranteed in education, proposed at UTB, as a strategic solution to meet the needs of an increasingly active world for science, technology and innovation, oriented to continuously improve based on participation, dialectical interaction throughout the system and society, contributing to development. The development of the new generation. Strengthen and develop institutional management in alternative projects aimed at improving central functions through strategic research alliances with private companies and local governments for continuous improvement in these areas of the academic and infrastructure sector; and in particular through the scope and impact of our scientific research and the development of new projects.; The Technical University of Babahoyo seeks to support the university community, Rios and the entire country in projects and events implemented in the management process in the field of science, research and social relations. Furthermore, to comply with the current legal rules within the framework of the management system at each stage, quality is guaranteed in education, proposed at UTB, as a strategic solution to meet the needs of an increasingly active world for science, technology and innovation, oriented to continuously improve based on participation, dialectical interaction throughout the system and society, contributing to development. The development of the new generation. Strengthen and develop institutional management in alternative projects aimed at improving central functions through strategic research alliances with private companies and local governments for continuous improvement in these areas of the academic and infrastructure sector; and in particular through the scope and impact of our scientific research and the development of new projects.
2023-01-01T00:00:00ZAnálisis del control de las cuentas por pagar de la empresa de estación de Servicio "Don Olé" del Cantón Alfredo Baquerizo Moreno "Jujan" periodo 2020- 2021.
http://dspace.utb.edu.ec/handle/49000/14883
Análisis del control de las cuentas por pagar de la empresa de estación de Servicio "Don Olé" del Cantón Alfredo Baquerizo Moreno "Jujan" periodo 2020- 2021.
Pacheco Rodríguez, Kevin Joel
El presente estudio se enfoca en el análisis del control de las cuentas por pagar en la empresa de la estación de servicio "Don Olé" ubicada en el Cantón Alfredo Baquerizo Moreno, durante el período 2020-2021; por lo que, el objetivo principal de esta investigación es analizar la eficacia y eficiencia del sistema de control de cuentas por pagar, implementado por la organización durante ese lapso; para lograr este objetivo, se llevaron a cabo varias etapas de investigación. Se realizó una revisión exhaustiva de la literatura relacionada con la gestión de cuentas por pagar y los procesos de control en empresas similares; se empleó un enfoque de investigación mixta que combinó métodos cuantitativos y cualitativos para identificar tendencias, patrones y áreas potenciales de mejora en el control de las cuentas, se observó que la empresa mantuvo un alto nivel de cuentas por pagar durante el período de estudio, lo que sugiere una política de crédito extendido a sus proveedores; sin embargo, esta práctica también podría haber tenido un impacto negativo en la liquidez de la empresa. Este proyecto surge debido a la falta de eficiencia en la gestión de las cuentas por pagar en el establecimiento, particularmente debido a la inadecuada administración de estas cuentas, especialmente los pagos atrasados; por lo tanto, se plantea la necesidad de abordar esta problemática mediante directrices que ayuden a la empresa a tomar decisiones informadas. Se propone desarrollar un diseño de control interno en el área de cuentas por pagar con una mayor automatización en el proceso de registro y seguimiento de facturas; para obtener resultados, se aplicó una metodología descriptiva que incluyó entrevista dirigida a la administradora de la empresa de estación de servicio "Don Olé".
The present study focuses on the analysis of accounts payable control in the "Don Olé" service station company located in Canton Alfredo Baquerizo Moreno, specifically during the period 2020-2021; therefore, the main objective of this research is to analyze the effectiveness and efficiency of the accounts payable control system implemented by the organization during that period; to achieve this objective, several research stages were carried out. A comprehensive review of the literature related to accounts payable management and control processes in similar companies was conducted; subsequently, financial and operational data were collected from the company during the study period, including detailed information on accounts payable and cash flow; A mixed research approach combining quantitative and qualitative methods was employed to identify trends, patterns, and potential areas for improvement in accounts payable control; it was observed that the company maintained a high level of accounts payable during the study period, suggesting an extended credit policy to its suppliers; however, this practice could also have had a negative impact on the company's liquidity. This project arises due to the lack of efficiency in the management of accounts payable in the establishment, particularly due to the inadequate administration of these accounts, especially late payments; therefore, the need to address this issue through guidelines that will help the company make informed decisions is raised. It is proposed to develop an internal control design in the accounts payable area with greater automation in the process of registration and follow-up of invoices; to obtain results, a descriptive methodology was applied that included an interview with the manager of the service station company "Don Olé".; The present study focuses on the analysis of accounts payable control in the "Don Olé" service station company located in Canton Alfredo Baquerizo Moreno, specifically during the period 2020-2021; therefore, the main objective of this research is to analyze the effectiveness and efficiency of the accounts payable control system implemented by the organization during that period; to achieve this objective, several research stages were carried out. A comprehensive review of the literature related to accounts payable management and control processes in similar companies was conducted; subsequently, financial and operational data were collected from the company during the study period, including detailed information on accounts payable and cash flow; A mixed research approach combining quantitative and qualitative methods was employed to identify trends, patterns, and potential areas for improvement in accounts payable control; it was observed that the company maintained a high level of accounts payable during the study period, suggesting an extended credit policy to its suppliers; however, this practice could also have had a negative impact on the company's liquidity. This project arises due to the lack of efficiency in the management of accounts payable in the establishment, particularly due to the inadequate administration of these accounts, especially late payments; therefore, the need to address this issue through guidelines that will help the company make informed decisions is raised. It is proposed to develop an internal control design in the accounts payable area with greater automation in the process of registration and follow-up of invoices; to obtain results, a descriptive methodology was applied that included an interview with the manager of the service station company "Don Olé".
2023-01-01T00:00:00ZEjecución del presupuesto en la Gobernación de la provincia de Los Ríos en el período 2022.
http://dspace.utb.edu.ec/handle/49000/14882
Ejecución del presupuesto en la Gobernación de la provincia de Los Ríos en el período 2022.
Marmolejo Flor, Ana María
La Ejecución del Presupuesto de la Gobernación de la Provincia de Los Ríos, que se lleva a cabo a través de ley antes del año 2008, hoy es apenas un “herramienta” de forma judicial que nos sirve para tener más clara la planificación y ejecución de los ingresos y gastos a plantearse en el año siguiente. La institución debe tener presente que existen probabilidades que las entidades reguladoras realicen una disminución del presupuesto asignado en cada año, es así que la Gobernación de la Provincia de los Ríos, debido a esta deducción no puede brindar, la seguridad ciudadana, la gobernabilidad, la resolución de conflictos, las finanzas, la gestión de riesgos, la comunicación y la transparencia, etc. de acuerdo a lo proyectado y el objetivo marcado, la falta de instrumentos tiene como resultado un ajuste a la planificación, donde solo se contara con el recurso efectivamente disponible, debiendo la institución buscar ayuda externa para cumplir con los compromisos adquiridos a beneficio de la ciudadanía, que son netamente proyectos de ayuda social dentro de territorio, es necesario que el Ministerio de Finanzas analice brindar el presupuesto proyectado y adecuado para que la institución gestione de manera correcta, abarque todos y cada uno de los ejes que son dependencia de la misma, evitando así inconformidad de trabajadores por falta de compromisos apegados a la ley y de la ciudadanía por falta de mandato. En este sentido vamos a remarcar que una correcta ejecución del presupuesto debe ser no solo sostenible, sino además responsable.
The Execution of the Budget of the Government of the Province of Los Ríos, which was carried out through law before 2008, today is just a judicial “tool” that helps us to have clearer planning and execution of the income and expenses to be considered in the following year. The institution must keep in mind that there is a probability that the regulatory entities will make a reduction in the budget assigned each year, thus the Government of the Province of Los Ríos, due to this deduction, cannot provide citizen security, governability, conflict resolution, finances, risk management, communication and transparency, etc. According to what was projected and the objective set, the lack of instruments results in an adjustment to the planning, where only the resources actually available will be available, and the institution must seek external help to fulfill the commitments acquired for the benefit of citizens. , which are clearly social aid projects within the territory, it is necessary for the Ministry of Finance to analyze providing the projected and adequate budget for the institution to manage correctly, covering each and every one of the axes that are dependent on it, thus avoiding disagreement among workers due to lack of commitments in accordance with the law and among citizens due to lack of mandate. In this sense, we are going to emphasize that correct execution of the budget must be not only sustainable, but also responsible.; The Execution of the Budget of the Government of the Province of Los Ríos, which was carried out through law before 2008, today is just a judicial “tool” that helps us to have clearer planning and execution of the income and expenses to be considered in the following year. The institution must keep in mind that there is a probability that the regulatory entities will make a reduction in the budget assigned each year, thus the Government of the Province of Los Ríos, due to this deduction, cannot provide citizen security, governability, conflict resolution, finances, risk management, communication and transparency, etc. According to what was projected and the objective set, the lack of instruments results in an adjustment to the planning, where only the resources actually available will be available, and the institution must seek external help to fulfill the commitments acquired for the benefit of citizens. , which are clearly social aid projects within the territory, it is necessary for the Ministry of Finance to analyze providing the projected and adequate budget for the institution to manage correctly, covering each and every one of the axes that are dependent on it, thus avoiding disagreement among workers due to lack of commitments in accordance with the law and among citizens due to lack of mandate. In this sense, we are going to emphasize that correct execution of the budget must be not only sustainable, but also responsible.
2023-01-01T00:00:00ZControl de ingresos y gastos del Gimnasio “Dorian” ubicado en el sector parque industrial de Cuenca.
http://dspace.utb.edu.ec/handle/49000/14881
Control de ingresos y gastos del Gimnasio “Dorian” ubicado en el sector parque industrial de Cuenca.
Laman Figueroa, Michelle Carolina
El gimnasio Dorian es una empresa que se encuentra ubicada en la ciudad de Cuenca, actualmente ha iniciado sus servicios a la ciudadanía y se encuentra en constante aumento de su negocio. El control constituye la medición, evaluación y corrección de las operaciones productivas realizadas por las personas que se encuentran a cargo de los responsables del cumplimiento d ellos objetivos. Permite, pues, llevar un funcionamiento correcto de las actividades que se han realizado dentro de la compañía, controlando que todo se lleve de forma correcto dentro de la misma, para llevar resultados productivos. Por ello es importante tener una gestión correcta de los ingresos y gastos. Dentro del presente proyecto se utilizará la recopilación de información a través de la entrevista al administrador del gimnasio Dorian, ubicado en Cuenca, lo que sirvió para demostrar la falta de gestión de ingresos y gastos dentro de la empresa. En el desarrollo se esbozaron los conceptos válidos para el análisis y la comprensión del control de gastos en una empresa. Se analizaron las causas de la falta de gestión en el control de los ingresos y gastos dentro del gimnasio. Finalmente se realizó un análisis para posteriormente realizar las respectivas recomendaciones dentro del presente caso, que es básicamente la implementación de un sistema contable, esto es muy importante porque proporciona un registro ordenado y detallado de cada actividad comercial que realiza la empresa diariamente.
The Dorian gym is a company that is located in the city of Cuenca, it has currently started its services to citizens and is constantly increasing its business. In this context, it is understood that control is one of the administrative phases whose mission is to measure, evaluate and correct the performance of production operations carried out by subordinates in order to guarantee compliance with the business objectives proposed by the company. . Control allows for the correct functioning of each of the activities carried out within the company, with this it can handle all processes normally, avoiding any irregularity that affects it. Therefore, it is important to have correct management of income and expenses. Within this project, the collection of information will be used through an interview with the administrator of the Dorian gym, located in Cuenca, which served to demonstrate the lack of income and expense management within the company. In the development, the valid concepts for the analysis and understanding of expense control in a company were outlined. The causes of the lack of management in controlling income and expenses within the gym were analyzed. Finally, an analysis was carried out to subsequently make the respective recommendations within the present case, which is basically the implementation of an accounting system, this is very important because it provides an orderly and detailed record of each commercial activity carried out by the company on a daily basis.; The Dorian gym is a company that is located in the city of Cuenca, it has currently started its services to citizens and is constantly increasing its business. In this context, it is understood that control is one of the administrative phases whose mission is to measure, evaluate and correct the performance of production operations carried out by subordinates in order to guarantee compliance with the business objectives proposed by the company. . Control allows for the correct functioning of each of the activities carried out within the company, with this it can handle all processes normally, avoiding any irregularity that affects it. Therefore, it is important to have correct management of income and expenses. Within this project, the collection of information will be used through an interview with the administrator of the Dorian gym, located in Cuenca, which served to demonstrate the lack of income and expense management within the company. In the development, the valid concepts for the analysis and understanding of expense control in a company were outlined. The causes of the lack of management in controlling income and expenses within the gym were analyzed. Finally, an analysis was carried out to subsequently make the respective recommendations within the present case, which is basically the implementation of an accounting system, this is very important because it provides an orderly and detailed record of each commercial activity carried out by the company on a daily basis.
2023-01-01T00:00:00Z