Titulación - Licenciatura en Contabilidad y Auditoria
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- Item“Incidencia de los costos de producción en la rentabilidad del Comercial Fannycita, ubicada en la parroquia Huachi Loreto, cantón Ambato provincia Tungurahua, primer trimestre 2024”.(Ecuador: Latacunga: Universidad Técnica de Cotopaxi: (UTC), 2024-08) Paucar Quishpe, Alex Dario; Pullotasig Chato, Jessica Paulina; López Fraga, Patricia GeraldinaThis project focused on analyzing the impact of production costs on the profitability of Comercial Fannycita, a company located in Parroquia Huachi Loreto, Canton Ambato, Province Tungurahua, during the first quarter of 2024. The furniture manufacturing industry in Ecuador, being one of the most productive, plays a crucial role in the country's economy, particularly in job creation. The objective of this project was to investigate the production costs associated with the main products marketed by the company: dining room sets, cabinets and nightstands. To carry out this analysis, a quantitative approach was adopted, implementing an ABC (Activity-Based Costing) costing system that made it possible to identify and calculate the real costs per product unit and their impact on the company's profitability. The methodological framework includes both documentary and empirical data collection, using bibliographic sources and interviews with the managers of the different production areas. The research includes a descriptive analysis of costs and waste in each production phase, comparing historical costs with actual costs. The results obtained reveal that, when calculating the profit margin for each product, the results are favorable for the company, highlighting the importance of adequate cost control for decision making and maximizing future profitability.
- ItemCostos por procesos y su efecto en la rentabilidad de la empresa embotelladora Jet Agua del cantón La Maná provincia de Cotopaxi periodo 2023.(Ecuador : La Maná Universidad Técnica de Cotopaxi (UTC), 2024-08) Marin Guerrero, Judith Mayeli; Vásconez Urbina, Diego Robel; Díaz Córdova, Pedro EnriqueThe main objective of carrying out this project was to analyze the relationship between process costs and the profitability of the Jet Agua bottling company, located La Maná, province of Cotopaxi, during the period 2023. To achieve this objective it was necessary an exhaustive study of the different processes that make up Jet Agua's value chain, from water collection to the distribution of the final product. As part of the research methodology used, descriptive, field and bibliographic research, and the analytical, deductive and inductive method were used. In addition, the interview and survey technique were employed too. In this way, the manager of the water bottling company JET AGUA and the employees who work in the aforementioned company were then interviewed. The obtained results allowed the researchers to identify the main elements of the production cost of the Jet Agua Company, such as raw materials, direct labor and indirect manufacturing costs. However, it was perceived that the company does not maintain a detailed control of these elements, which makes it difficult to accurately assign costs to each process. Additionally, it was evident that the company does not have an established cost system, which limits the ability to make informed decisions about pricing and resource optimization. It is concluded that the process cost model developed in Excel allowed that The Jet Agua Company determines production costs more precisely at each stage of the production process. So that, this provides a useful tool for decision making, especially in setting sales prices. Finally, It is recommended that the company Jet Agua implement and keep updated the process cost model developed in Excel. This will allow them to have closer control of production costs and will contribute to strategic decision making.
- Item“Análisis financiero de la Empresa Ferretería y Maderas Kattya del cantón Pujilí entre los periodos 2022-2023”(Ecuador : Latacunga : Universidad Técnica de Cotopaxi (UTC), 2024-08) Chimba Tonato, Lisbeth Maribel; Guiscaso Calero, Edward Jhoan; Parreño Herrera. Carlos AlbertoThis research focused on evaluating the financial situation of the company Ferretería y Maderas Kattya during 2022 and 2023 years. This analysis emphasised the relevance of assessing the liquidity indicators, activity, profitability and indebtedness to obtain a comprehensive view of the operational and financial company capacity, thus allowing to identify areas for improvement and mitigate potential risks. A quantitative methodology was applied that included the collection and analysis of financial data, facilitating an objective assessment of the company economic situation and formulation of specific recommendations to foster its growth. The results of the diagnosis indicate that, despite the improvement in profitability, an increase in net profit of 49.93% was achieved compared to the previous 2022 years. At the same time the liquidity ratio showed a significant increase in net working capital of $26,271.11, which reinforces the ability to cover short-term obligations. In response to these findings, it was proposed to train management staff in the use of financial tools to ensure accurate interpretation of data and informed decision making. In addition, it was recommended to optimise inventory management through ABC classification, improve accounts receivable management to accelerate cash recovery, and reduce reliance on external financing.
- ItemControl de inventario y su incidencia en las ventas de la farmacia Génesis del cantón La Maná, provincia de Cotopaxi, período 2023.(Ecuador : La Maná Universidad Técnica de Cotopaxi (UTC), 2024-08) Angueta Marcillo, Yomira Verónica; Ayala Chusin, Martha Lucia; Reyes Armas, Rodrigo ArturoThe purpose of this research project was to evaluate the inventory control and its impact on the increase in sales of the Genesis Pharmacy in La Maná canton, Cotopaxi province, during the period 2023. As part of the applied methodology in this project, descriptive research, qualitative research, and quantitative research were used. The analytical method, the deductive method, and the inductive method were also used. Additionally, the interview questionnaire to the company manager was used as research instrument which provided valuable information about current practices and procedures in the company. It is important to state that the COSO 1 Internal Control model was used effectively to evaluate the internal control in the company's inventory area. The obtained results from the internal control report reflected a high confidence level of 80%, and a low risk level of 20%. Moreover, there were certain deficiencies in the inventory area in the company with some areas of opportunity that should be addressed to further the management of the organization. It was concluded that the company must implement internal control to improve its processes in the inventory area. Finally, it was recommended to implement the process and procedure’s manual in the inventory area that was proposed in this research.
- ItemAuditoría tributaria aplicada a la empresa de servicios AKI VOY CIA. LTDA en el cantón La Mana, provincia de Cotopaxi periodo 2023.(Ecuador : La Maná Universidad Técnica de Cotopaxi (UTC), 2024-08) Balseca Solano, María Belén; Jácome Espinoza, Lady Luana; Reyes Armas, Rodrigo ArturoThe purpose of this research project was to carry out a tax audit of the service at the company AKI VOY CIA. LTDA which is located in the La Maná canton, Cotopaxi province, during the period 2023. This study was focused on evaluating compliance with the organization's tax obligations through the application of the tax audit phases. As part of the applied methodology in this research project, descriptive research, qualitative research, and quantitative research were used. The analytical method, the deductive method, and the inductive method were also used. Additionally, the interview questionnaire to the company manager was used as research instrument which provided valuable information about current practices and procedures at the company. It was important to state that the Internal Control COSO 1 model was used effectively to evaluate internal control in the administrative and accounting area of the company. The obtained results from the internal control report reflected satisfactory tax performance with some areas of opportunity that must be addressed to further strengthen the organization's management. It was concluded that the company must implement a tax audit to improve its processes. It was recommended to implement the tax process manual as a proposal on this research.