CIENCIAS EMPRESARIALES

Permanent URI for this collectionhttp://201.159.223.65:4000/handle/123456789/48

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Plan de Negocios para Producción de Jabones Artesanales a Base de Cacao Orgánico
(2023) Valero Plúas, María Liliana; Portilla Arévalo, Vanessa Yajaira; Zambrano Chumo, Laura
A nivel mundial, es mayor el interés de usar productos más amigables con el ambiente, cuyos componentes sean de origen natural y beneficiosos para la piel, siendo necesario el desarrollo de proyectos que ayuden a cubrir las necesidades de los consumidores (Almeida et al., 2021). En efecto, una herramienta fundamental para el desarrollo de un proyecto es el plan de negocios, que se encarga de evaluar un producto desde diversos escenarios a fin de cubrir los requerimientos de los consumidores. Los consumidores actualmente son más exigentes con los productos que emplean para su cuidado personal, donde el 80% de los encuestados a nivel mundial ubican esta tendencia como una de las más fuertes, buscando que los productos sean naturales y proporcionen un alto beneficio a la piel (Cruz, 2021). Por lo que se establece, que en la actualidad existe la necesidad de parte de los consumidores de poder adquirir un producto que sea menos abrasivo para el cuerpo y que permita obtener una piel tersa y suave (Organización Panamericana de la Salud [OPS], 2021). Siendo necesaria la producción y comercialización de un jabón que limpie de forma eficaz la piel y contribuya a humectarla, disminuyendo la presencia de reacciones alérgicas.
Análisis de los registros contables de mermas en la generación de riesgos tributarios de una empresa recicladora en Guayaquil.
(2023-05) SOTOMAYOR GÓMEZ, Dunnia Alexandra; ZAMBRANO CHUMO, Laura María
Investigations on the process of control of losses, accounting records and risks that occur in the development of operations; They have focused on deepening and identifying the factors that intervene in the application of criteria to control and write off inventories due to losses, since as they are wastes that occur within the production process they must be registered as such and reduced from income tax, the purpose of keeping controls and records is that they are deductible expenses. The comparative study of the investigations was developed in a recycling company in Guayaquil with the objective of analyzing the tax risks caused by the accounting of losses, the qualitative approach was used to determine the type of elements or factors that affect the accounting records, The design is of a nonexperimental type because the situations that occur in the risks are examined, the scope is descriptive, it allows to represent the effect caused by the accounting records and narrates the success or failure in the deductibility of the expense due to losses. Figures recorded for losses in the recycling company of the year 2018 were analyzed, causes that originated observations by the control entity and as a finding, the way to mitigate the risk in the accounting records was detected, noting that they fulfill their purpose when they are accepted by the regulatory entities without any type of observations or interventions, otherwise the taxpayers lose the values recorded in the accounts, they become non-deductible expenses for losses in addition to other tax pecuniary pena
La Recaudación Tributaria y su Incidencia en el Desarrollo Económico del Cantón Guayaquil durante el período del 2012 al 2020
(2023) Solís Tagle, Pedro Gabriel; Cazañas Vera, Ramón Eduardo; Zambrano Chumo, Laura
The purpose of this article is to detail an analysis of the existing tax collection in Ecuador and its impact on the economic development of the Guayas Canton in a period from 2012 to 2020. This research had a quantitative approach with positivist epistemological paradigm having a correlational scope and deductive method, non-experimental and longitudinal. To obtain the numerical data, it was explored in Legal Regulations, General Statistical Report of the Internal Revenue Service, State Planning, Central Bank of Ecuador, among others. With the information collected, it was evident that the variables raised are directly related and are linked to achieve the objective of improving the economic situation of the Canton.
Plan de Negocios para la Producción y Comercialización de Productos Orgánicos de Limpieza para Mascotas
(2023) Romero Cujilán, Gisella Yuleisy; Molina Muñoz, Darwin Bladimir; Zambrano Chumo, Laura
El incremento de las mascotas en los hogares de la ciudad de Guayaquil ha generado un gran impacto en el mercado haciéndolo más competitivo, los mismos que cuentan con ingredientes básicos y tóxicos que afectan la salud de las mascotas (Rosas & Pérez, 2018). Por lo que los productos de limpieza para mascotas, se requiere que sean productos de alta calidad que cumpla con todos los requerimientos y necesidades que el cliente requiere para el cuidado de la piel de sus mascotas, debido a que en la actualidad se cuenta con productos con sustancias tóxicas que a futuro afectan la salud de las mascotas; debido a esto se busca elaborar un producto 100% natural, biodegradable libre de sulfatos. En los últimos años, el mercado de productos para mascotas está siendo uno de los más atractivos debido a que ha aumentado en un 48%, donde se impulsa el consumo de alimentos y cuidado de la piel, pero con el uso de sustancias tóxicas como es la cipermetrina empleada para la erradicación de plagas en los animales (Forero, 2021).
BENCHMARKING FINANCIERO DEL SECTOR DE CONSTRUCCIÓN PRIVADO ECUATORIANO Y SU TENDENCIA FRENTE AL PIB PERIODO 2017 -2021.
(2023-04) RUMBEA PAVISIC, MAURICIO MIGUEL; NAULA MERIZALDE, DIANA VANESSA
In this academic article, a financial benchmarking is carried out as a useful tool to describe the performance of the private construction sector in Ecuador and the behavior is analyzed against the gross domestic product in the last five years, that is, from 2017 to 2021. With a qualitative approach, the information from the financial regulatory body for private companies, the Superintendency of Companies, Securities and Insurance, is examined, selecting the companies required to submit audited financial statements, to perform the calculation of financial indicators, such as, liabilities to assets ratio, return on sales, return on assets, return on equity and net profit over the number of employees. According to the results of the financial benchmarking for companies in the Ecuadorian construction sector, a linear growth behavior is demonstrated with respect to profitability indicators until 2019 and for 2020 a significant drop is reflected with a level of recovery in 2021. In the end it reflects a different behavior in the trend of sales revenue for private companies compared to nominal GDP with negative variations, due to the economic effects generated by the COVID-19 pandemic and a slight recovery for 2021
El COVID-19 como catalizador de la digitalización de los negocios en Ecuador
(2023-04) Salas Mazzini, Salma Haydeé; Serrano Tosi, Juan Andrés; Naula Merizalde, DIANA
Starting with the arrival of COVID-19, the Ecuadorian Emergency Committee (COE) imposed total confinement measures for the population, in order to prevent its spread. This prompted companies to digitize certain processes, in order to counteract the negative impact of the pandemic on production and sales. The objectives of this work are: to examine the digital transformation of Ecuadorian companies after the pandemic, to evaluate the digital landscape of Ecuador, to explore some of the mechanisms that companies can use to maintain this development, and to analyze the benefits and limitations of implementing this type of changes. Ecuador can consider the digital transformation as an opportunity to reach the level of development of other countries in the region, since its degree of digitization is lower than that of other Latin American countries. Taking into account the variety of contributions that these new technologies can provide to businesses such as: reducing costs, having more agile processes and reaching new markets. Likewise, companies should consider adopting these new tools and technologies, in order to remain competitive in the future in a globalized environment
Análisis de las Reformas Tributarias Aplicables a las Empresas y su Impacto en la Recaudación Fiscal del Ecuador, 2018-2022
(2023) Portilla Salazar, Laura Vanessa; Rouillon Vintimilla, María Auxiliadora; Zambrano Chumo, Laura
The purpose of the article is to present an analysis of the impact that the tax reforms of recent years applied to companies have generated in the tax collection of Ecuador. The methodological development of this article is attributed to an in-depth analytical and exploratory approach of sources such as magazine articles, legal regulations and statistical data from official pages, from which the information regarding the subject was reviewed. The results that were found are that tax collection is based primarily on company taxes in terms of Income Tax and indirect taxes at a general level, maintaining a regressive and inequitable tax structure, which affects the population with less income. According to the data analyzed, the tax reform of 2021considerably improved tax collection, effectively influencing state revenue; however, the sustainability of companies are affected, since consumption and investment are reduced.
“ANÁLISIS DE LOS ESTADOS FINANCIEROS DEL GRUPO BIMBO. AÑOS 2019-2021. POR LA DECLARATORIA DE EMERGENCIA SANITARIA INTERNACIONAL (SARS-COV-2).”
(2023-04-05) RAMÍREZ VERA, XAVIER ANDRÉS; NAULA MERIZALDE, DIANA VANESSA
Grupo Bimbo is a Mexican company founded in 1945 that is dedicated to the production and sale of bakery products in more than 33 countries around the world. The purpose of this study is to analyze the financial statements of Grupo Bimbo during the years 2019-2021, using the financial indicators of ROE (Return on Equity) and ROA (Return on Assets) to evaluate the impact of the SARS-CoV-2 pandemic on its profitability and financial efficiency. A comparative analysis of the financial statements before, during, and after the declaration of the international health emergency is conducted. It was found that during the first year of the pandemic, the profitability of Grupo Bimbo was affected. However, in 2021, there was a significant recovery in both indicators, indicating an improvement in the efficiency and profitability of the company. It can be concluded that the financial analysis of Grupo Bimbo allowed for the evaluation of the company's efficient financial management during the years 2019-2021 and its ability to face the economic difficulties caused by the COVID-19 pandemic. In addition, the company's ability to adapt and recover from the economic impacts caused by external factors is highlighted. This financial analysis is useful for future decision-making in the company, as well as for other financial studies that may be conducted in the future, and can be of great utility for the company and for others in the food sector facing similar challenges.
Impacto del COVID-19 en el sector de la economía en Ecuador
(2023-04) Mantilla Freire, María Valentina; Villegas López, Daniel Antonio; Naula Merizalde, Diana Vanessa
The economic crisis unleashed by the COVID-19 pandemic has had a profound impact on various economic sectors in Ecuador, which has led many companies to close and a significant loss of jobs and economic income to the country. The objective of this research is to provide detailed information on the financial situation of the country after the COVID-19 pandemic, analyzing the negative effects that it has had on economic growth and on the ability of people to meet their basic needs, especially for those who belong to the most vulnerable groups. The analysis presented shows how the crisis has caused an economic contraction in the country, significantly affecting government revenue, employment and consumption. Although some economic changes have taken place, much remains to be done to improve the financial situation of the Ecuadorian population in general. Finally, the collected statistical data and figures show a challenging financial situation in Ecuador caused by COVID-19, which makes it necessary to implement effective measures to improve the economy and reduce inequality in the country. To achieve this, it is important that policies and strategies are carried out to support the people and companies most affected by the crisis, while at the same time promoting sustainable economic growth in the long term. In this way, it will be possible to overcome the current economic challenges of the country and lay the foundations for a more solid and stable economy in the future for the Ecuadorian population.
ANÁLISIS DE LA INCIDENCIA DE LA ÉTICA COMO FACTOR EN EL DESARROLLO EMPRESARIAL EN LAS PYMES DE LA CIUDAD DE QUITO
(2023) HERNÁNDEZ KAROLYS, CRISTINA ALEXANDRA; ZAMBRANO CHUMO, LAURA MARÍA
This article will analyze the incidence of ethics as a factor in business development in SMEs in the city of Quito. It is important to know the factors to determine the lack of ethics in the institutions and correct it in order to move forward, without having important legal or tax problems in business. The methodology used in this article is the Empirical Analytical since it is a descriptive study on the incidence of ethics as a factor in business development in SMEs in the city of Quito. In this article, the result of ethics as a factor in business development will be observed, since this issue is important for the progress of any organization; As (Velderrain Sáenz (2017) says), business ethics is something important in all companies for their success to be complete. A company cannot only dedicate itself to selling, without dealing with ethical values and principles. In conclusion, it will be determined that A company without this term within its objectives is destined to fail, because it is important to learn to do things well and surround yourself with collaborators who are clear that reaching the top is with principles, and not just earning money.
Participación de las PYMES en el Sistema de Contratación Pública en el Ecuador, período 2019-2022
(2023) Espín Jervis, Estefanía Del Rosario; Zambrano Chumo, Laura María
This work is oriented to analyze the participation of SMEs in the National Public Procurement System in Ecuador, period 2019-2022. The National Public Procurement System in Ecuador is regulated by the Organic Law of the National Public Procurement System and its respective regulations and resolutions, allowing the participation of national and foreign suppliers according to the type of contracting procedure that government entities consider relevant to the acquisition of goods and services. In the present study, a qualitative research approach was applied and the scope of the research is descriptive. The data analyzed were 3 taken from the web portal of the National Public Procurement Service (SERCOP), considering the procedures through Electronic Reverse Auction and Special Regime, concluding that SMEs have had a growing participation in the public procurement system before and after. of the COVID-19 pandemic, which can be evidenced through the amounts awarded to this segment of the economy from 2019 to 2022.
“START-UPS” PARA LA TRANSPORTACIÓN FEMENINA: ANÁLISIS DE SU APARICIÓN Y CRECIMIENTO NACIONAL E INTERNACIONAL
(2022-03) Fernández Rosales, Adriana Doménica; Jácome Domínguez, Paula Josefa; Naula Merizalde, Diana Vanessa
In this academic work, it is established how women have become a being that breaks stereotypes, and seeks to open spaces in jobs considered masculine, such as taxi driving; However, this empowerment, through the creation of emerging transportation companies of women for women, is born due to the lack of responses from a patriarchal and macho society where every day, women are more prone to insecurity and lack of of economic income. Likewise, this project reveals statistics and the lack of legal, institutional and social support so that these ventures can be strengthened and become commercial transportation cooperatives regularized by national legal regulations, which can be modified through strategic inter-institutional alliances and thus generate sources employment and security for women.
La importancia de la identificación correcta de los problemas en el área de inventarios como apoyo y control en la eficiencia de una empresa.
(2023-03) Polit Manriquez, Stefannie Natalia; Cucalón Ycaza, Daniel; Naula Merizalde, Diana Vanessa
Inventory systems are used to store and organize tangible goods that will be used for profitable purposes, meeting the needs of customers. This research is focused on analyzing the variety of problems that exist in inventories within commercial organizations and their possible repercussions, in order to establish an efficient inventory system, which is essential for the effective functioning of a company. This can be compromised by various factors that hinder the process, thus requiring a logistics policy and processes adapted to the functions, needs, and objectives of the company. The purchasing department must analyze demand on a monthly basis to determine which products should be ordered from suppliers and place orders according to the projected future sales analysis. Suppliers should be chosen according to economic convenience and the quality of their products for the company. Employee training is essential for receiving merchandise and proper storage, as every product that enters the establishment must be entered into the system to be billed and sold to the customer. Adequate software must be implemented for inventory functions to perform real-time records and provide reports on the amount of available stock and its shelf life. Additionally, investment in a good security structure that can cover all points of the establishment is necessary to keep everything monitored and prevent possible theft.
Impacto del Burnout en la Intención de Rotación del Personal de las PYMES de Guayaquil
(2023) Cueva Noboa, Karen Liliana; Zambrano Chumo, Laura
Organizations often face challenges, and workers are put to the test in order to meet these demands resulting in physical and mental exhaustion, both considered main symptoms of the Burnout Syndrome. Consequently, this paper was developed with the objective of analyzing the impact that the Burnout Syndrome can have on the staff turnover rate in the SMEs in Guayaquil. The research maintained a quantitative focus, along with a of positivist epistemological paradigm approach with a correlational scope and deductive method, non-experimental and cross-sectional. The sample was obtained through a finite population formula, identifying 384 professionals to be surveyed. Two surveys with a Likert scale related to the study variables were applied to this sample. With the data obtained from the survey, a correlation analysis was performed through Spearman's Rho, where the correlation index between the study variables is .907 and the significance level is less than 0.05. With this information it can be concluded that the study variables show a strong and direct relationship.
ACUERDOS COMERCIALES CON ASIA ORIENTAL Y SU IMPACTO EN LAS EXPORTACIONES DE BANANO
(2023) VEGA LOOR, SOLANGE VALERIA; CHALEN DURAN, MARCELA ANDREA; NAULA, DIANA
El banano es uno de los productos ecuatorianos más exportados en el país. Ecuador siendo el principal exportador de banano en el mundo, logró que esta industria sea una de las más importantes para el país, representando un 35% dentro del PIB Agrícola y el 3% del PIB Nacional. Es considerada también una industria en constante crecimiento, aunque durante los últimos años se ha visto afectada con varios acontecimientos mundiales como el COVID-19 y la Guerra de Ucrania. La problemática está en que el Ecuador es un país muy dependiente de China, se entiende que ese mercado es amplio y beneficioso para las exportaciones ecuatorianas, pero de todas formas no es factible que la economía ecuatoriana sea influenciada solo por este mercado, es necesario buscar mayores acuerdos comerciales con distintos países asiáticos para la diversificación de la economía y fortalecimiento de las alianzas internacionales. Con ello el proyecto se basa en buscar cómo las relaciones con Ecuador y diferentes países de Asia Oriental tales como China, Japón y Corea del Sur son de gran oportunidad para el crecimiento de la industria bananera ecuatoriana, la cual ha sido afectada en estos últimos años debido a situaciones de fuerzas externas (como el COVID y la Guerra de Ucrania). Se entiende que Ecuador tiene a China como uno de sus mayores compradores de banano, pero más allá de esta realidad es primordial explorar nuevas posibilidades de mercados para el crecimiento del sector.
IMPACTO DE LA PANDEMIA DE COVID 19 EN LAS EXPORTACIONES DE LA INDUSTRIA ALIMENTICIA ECUATORIANA
(2023-04) CHAVEZ CORRALES, IVAN DAVID; CARDENAS ZAMBRANO, SEBASTIAN
This research analyses the impact of the COVID 19 pandemic on exports of various products of the Ecuadorian food industry such as shrimp, canned and processed foods, according to export amounts, growth percentages and the main export markets from 2018 to 2022, using information from the Banco Central. The results show that Ecuador exports a wide variety of products related to the food industry such as fruits, cocoa, juices, and canned fruits, but shrimp is the product that has been exported the most to countries such as China. There are also other products such as fish, canned fish and other products from the sea that reach the European and American markets, but the industrialised product that is most traded in countries such as the United Kingdom and the rest of Europe is canned tuna. These amounts show that exports of the products analysed were not affected to any great extent during the pandemic and that the Ecuadorian industry was able to respond to demand despite the difficulties experienced.
Análisis del incremento constante del salario básico en Ecuador, su justificación, y su incidencia en los distintos sectores de la economía ecuatoriana.
(2023-03) Cevallos Macías, Giovanni Francesco; Villacís Blum, Diego Alejandro
In Ecuador, the unified basic salary has maintained an upward trend in recent years, the salary policy used focuses on worker protection in agreement to inflation variations. However, it can be seen that despite the fact that inflation often does not suffer any variation, the salary continues its tendency to increase in the same way. In turn, there is little information regarding the variations of the minimum wage by the State, this has led to the existence of major problems within the productive sector of Ecuador, evidencing that there is a serious ignorance of the State about the reality that the business sector is experiencing. This research will seek to determine the effect of 3 increasing the S.B.U. in Ecuador over time, as well as to demonstrate the reasons for said increase, and if there is a proper justification for it, based on a theoretical analysis. It is mainly concluded that it is necessary to take into account the opinion of the industry and production chambers to vary the minimum wage; as well as a report that justifies a change in the minimum remuneration must be publicly disclosed, complementing with the expected results of said variation. The inclusion of important variables such as the cost of labor at the regional level, the impact of a change to the S.B.U on production and how this will affect both the formal and informal labor market, will be key to a more controlled variation that benefits the economy.
APLICACIÓN DE SCRUM Y DESIGN THINKING EN PROYECTOS DE DESARROLLO DE PRODUCTOS EN EMPRESAS FINTECH
(2023-04) CAMPOVERDE CAVIEDES, ANDREA; CAMPOVERDE CAVIEDES, ERIKA; NAULA, DIANA
Fintech combines finance and technology, and throughout history it has evolved to the point where today Fintech refers to disruptive companies in the financial sector, and their main contribution has been the inclusion of unbanked individuals in this sector, such as in emerging countries. Moreover, in the current business landscape, it is essential to use methodologies that allow for flexibility, adaptation, and agility in the creative and productive process of product development projects since the environment demands it. Traditional project management methodologies are no longer enough to deal with the complexity and uncertainty of the current business landscape. That is why companies are adopting Design Thinking and Scrum to manage their product development projects. This research investigates the existing literature on Design Thinking and Scrum methodologies, with the objective of exposing how they are implemented in these companies to create innovative products that are useful for the customer and that the development process is flexible in the face of market changes. This work considers the following specific objectives essential for this research: 1) Analyse the development of Fintech in response to the needs of clients in the financial sector, 2) Present the general overview of the Fintech environment both globally and in Latin America and the Caribbean, and 3) Analyse the contribution of these methodologies and their combination for product development or improvement. The result is that these methodologies efficiently and effectively fit into the creative and productive process, contributing to the planning, execution, and control of product development projects
Plan de negocios sobre la creación de un producto innovador para el mercado de viajes y consumo de contenido multimedia.
(2023) Brito Solano, Bryam Oswaldo; Zambrano Chumo, Laura Maria
Actualmente los viajes se han incrementado, sea por motivos de ocio o por trabajo, estos pueden llegar a tardar hasta más de tres horas y es aquí donde comienza la falta de confort y estrés, por consecuencia, se utiliza un Smartphone para consumir contenido multimedia por motivos de gusto o para intentar que el tiempo pase más rápido, sin embargo, al corto tiempo los brazos se encuentran agotados de estar sosteniendo el móvil, por ende, se procede a guardarlo por un tiempo hasta que el cansancio termine. El presente plan de negocio tiene como finalidad elaborar un producto para solucionar estos dos problemas, principalmente cuando se esté desarrollando un viaje, pero se lo puede utilizar en otros lugares, el producto le brindará comodidad para esas largas horas que le espera y al mismo tiempo podrá disfrutar del celular sin volver a sostenerlo
Análisis del reconocimiento de los ingresos ordinarios y su efecto en la liquidación del Impuesto a la Renta en las prestadoras privadas del servicio de hospitalización del IESS
(2023-04) Burgos Solórzano, María José; Zambrano Chumo, Laura Maria
The private providers of the IESS Hospitalization Service must prepare and present their financial information based on IFRS 15, regarding the hospital care services provided to IESS members and invoiced after approval by the Audit Department of the Billing Quality of the IESS Health Services, a situation that generates discrepancies for the providers when making accounting records based on IFRS and at the time of liquidating the income tax, since the income generated by the provision of services are not recognized in accounting at the time of accrual of the service in accordance with the express accounting standard, but until they are billed. Therefore, the objective of this article is to analyze the incidence of recognition of ordinary income in the liquidation of income tax in private providers of IESS Hospitalization services, for which the analytical paradigm is applied, with an inductive method, a qualitative approach according to the findings of other investigations, with a non-experimental descriptive scope of cross section. With which it is concluded that the recognition of income from the application of IFRS 15 despite the discrepancies that are generated between the accounting and tax regulations, can coexist through an adequate accounting recognition and consequently in a correct tax reconciliation, thus presenting financial statements in a reasonable manner, which allow efficient economic decisions to be made with respect to the course of the busine

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