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Aclimatación y enraizamiento ex vitro de plántulas de arándano (Vaccinium corymbosum) con la utilización de hormonas
(Universidad Técnica de Cotopaxi (UTC). La Mana. Agronomía, 2026-10-29) Arias Bacilio, Ana Katherine; Chingo Morocho, Karen Lisbeth; Quinatoa Lozada, Eduardo Fabián
Blueberry (Vaccinium corymbosum L.) is a fruit species of growing economic importance due to the high demand for fruits with a high content of bioactive compounds and functional properties. However, the acclimatization stage is one of the main problems in micropropagation programs, as the vitroplants are especially susceptible during the transition from in vitro to ex vitro conditions. Objective: To evaluate the effect of different hormonal treatments on ex vitro rooting and acclimatization of Biloxi blueberry seedlings. Methodology: A randomized design was used with four treatments: indole-3-butyric acid (IBA, 0.8%), naphthaleneacetic acid (ANA, 0.4%), the combination of IBA and ANA, and a control group without hormones, with ten repetitions for each treatment. The percentage of mortality, growth index, number of leaves, root length, number of shoots, and relative chlorophyll content (SPAD) were evaluated. Results: For most of the morphological variables, significant statistical differences were found. The treatment with IBA promoted the greatest vegetative growth (greater height, number of leaves, and shoots) and the greatest root development (root length of 31.35 mm). Mortality was lower than IBA (10%). The chlorophyll content did not show significant differences between treatments. Conclusions: Using IBA at 0.8% was the most effective treatment for improving rooting outside the greenhouse and the initial growth of micropropagated blueberry plants. This represents a technological option to improve acclimatization methods and the commercial production of high-quality plants.
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Control de inventarios y su incidencia en la rentabilidad del taller mecánico zona motriz ubicado en la ciudad de Quito, periodo 2025
(Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-29) Salazar Vicuña, Alex Mateo; Toaquiza Toaquiza, Vilma Margoth; Díaz Córdova, Pedro Enrique
The overall objective of this research project was to evaluate the impact of inventory control on the profitability of the Zona Motriz Auto Repair Shop, located in the city of Quito, during the year 2025, with the aim of strengthening accounting management and optimizing operational processes. The main problem identified was the absence of formalized procedures and the lack of an internal control manual, which led to inconsistencies between physical and book inventory, unexpected shortages of critical spare parts, the accumulation of slow-moving inventory, and deficiencies in determining the actual cost of services. Methodologically, the study adopted a mixed-methods approach (quantitative and qualitative), with a non-experimental design and a descriptive-cross-sectional scope. To collect data, structured surveys based on the COSO III model were administered to operational and administrative staff, semi-structured interviews were conducted with managers, and a document review was performed. The results of the assessment revealed significant weaknesses in the control environment, constant outdated entries in the Kardex system, high levels of inventory shrinkage, and capital tied up that was hindering profitability. In response to these findings and based on a SWOT analysis, a proposal was developed that includes an Internal Control Manual with policies and procedures for receiving, recording, safeguarding, and conducting physical counts, along with a clear assignment of responsibilities to ensure the Auto Repair Shop’s operational and financial sustainability.
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Costos de producción de los derivados de cultivos agrícolas plátano, yuca, banano en emprendimientos del cantón La Maná
(Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-29) Ayala Pastuña, Maryuri Yadira; Yazuma Quillle, Thalia Mariela; Torres Briones, Rosa Marjorie
This research project aimed to determine the production costs of plantain, cassava, and banana derivatives which are made by producers of La Maná canton, Cotopaxi province, and who set the prices in an empirically way, without knowing the real unit cost of their products. The study followed a quantitative approach, descriptive scope, and with a non-experimental cross-sectional design through a census directed to 80 producers to whom 240 surveys were applied, one per derivative line, so taking into account 215 for cost calculation. The data was processed by using Microsoft Excel, identifying the cost elements, classifying them into fixed and variable costs, and calculating the unit cost and margin of nine derivatives. Unlike the producers' usual practice, direct labor was valued in every case, including unpaid family work, because it represented a real opportunity cost. The results showed that direct materials account for between 49% to 65% of the total cost, direct labor from 31% to 43%, and the indirect costs from 3% to 10%. Banana liquor, banana pudding, and cassava flour were the most profitable derivatives, while cassava chips and cassava starch showed the lowest margins. It was concluded that profitability depends on the degree of product transformation rather than on the volume of raw material used, and that omitting family labor underestimates significantly the real production cost.
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Economía circular en las PYMEs del cantón La Maná, sector trasportista y su correspondencia con el registro y medición contable
(Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-29) Bustamante Guama, Joselyn Guadalupe; Ugsha Pincha, Alex Santiago; Reyes Armas, Rodrigo Arturo
The circular economy is a paradigm that seeks to decouple economic growth from the depletion of natural resources. Despite this, its application in small and medium-sized enterprises (SMEs) in the transportation sector remains largely unexplored, particularly regarding its integration into accounting systems. This study analyzes the circular economy in transportation SMEs in the La Maná canton and its alignment with accounting records and measurements. The research adopted a quantitative, non-experimental, cross-sectional approach with a census sample of sixteen transportation cooperatives in the canton. The instrument used was a questionnaire with twenty-two items distributed across four dimensions. The results highlight a heterogeneous adoption of circular practices, with a greater presence in efficient driving training and preventive maintenance, the application of a questionnaire to and less focus on route optimization. In contrast, environmental accounting records received the lowest ratings in the study, demonstrating a disconnect between the sustainable actions implemented and their financial recognition. The findings confirm a limited alignment between circular economy practices and the accounting systems of the cooperatives studied, opening up opportunities for the design of strategies that integrate both components.
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Análisis económico de los costos de producción en plátano, en el cantón La Maná: un estudio de los principales insumos y erogaciones del proceso agrícola
(Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-29) Bravo Mera, Alisson Yanira Guanochanga; Guamangate, Bryan Fabricio; Torres Briones, Rosa Marjorie
The objective of the study was to analyze the production costs of banana cultivation in the canton of La Maná, identifying the main inputs and expenditures that determine the economic profitability of farmers. The research was developed under a mixed approach, through descriptive and applied research, with a non-experimental design; 153 producers were surveyed and Cronbach's alpha coefficient was applied to validate the instruments, obtaining a value of 0.887 that guarantees the reliability of the data. The results show that the cost structure reaches a total of 12,152.13 dollars per hectare per year, where labor is the largest item with $7,535.00, concentrated in the maintenance and harvesting stages, followed by indirect costs for $4,452.34 and raw materials with $164.80. Annual revenues amount to $21,600, derived from the sale of 30 boxes per week at $15.00 each, establishing a unit cost of $8.44 per box. It was determined that more than half of the producers perceive the activity as little or not at all profitable, mainly due to the rise in prices of inputs, pests and low sales prices, aggravated by the fact that 78.5% do not have formal cost controls. It is concluded that the activity is profitable, although with tight margins, and that the main limitation is not production, but administrative management.