POSTGRADO EN CONTABILIDAD Y FINANZAS

Permanent URI for this collectionhttps://repositorio.uees.edu.ec/handle/123456789/184

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Now showing 1 - 20 of 74

Implementación de nuevas estrategias de cobranzas para gestionar y recuperar la cartera vencida y mejorar la liquidez en el Camposanto Jardines de Quevedo S.A.
(2024) ZAMBRANO ARIAS DENNISE LEONELA
The purpose of this project is to implement new accounts receibable techniques to improve the management of the overdue accounts of Quevedo Garden cemetery, company dedicated to provide funeral services. The overdue accounts will be managed efficiently with the artificial intelligence (IA) implementation, since automation and AI are revolutionizing the way to make payments.
Implementación de tecnología para mejorar la experiencia en el entrenamiento físico del centro de acondicionamiento MaxFit Center.
(2024) ZAMBRANO ARIAS DENNISE LEONELA
The project focuses on the incorporation of advanced technologies in MaxFit Center to transform the physical training experience of users through the integration of wearable technology. Despite the initial investment having an estimated total cost of $12,000.00, the financial evaluation of the project shows a Net Present Value (NPV) of $6,033.99, indicating solid profitability. Additionally, the Internal Rate of Return (IRR) stands at 11%, demonstrating the economic viability of the project. With a Return on Investment (ROI) of 177%.
Implementació n del Departamento Tributario en la CIA JAIAC para la recuperació n de Cré dito tributario por retenciones de IVA
(2024-12-21) VELEZ FRANCO DELIA KAROLYN
JAIAC S.A., engaged in the sale of thermographs and security seals for the export sector, faces a significant accumulation of tax credit from VAT withholdings. This credit arises because exporters, under current laws, are withholding agents for 100% of the VAT on all their purchases. Since JAIAC sells its products to exporters, it generates a tax credit through VAT withheld on its sales, while also paying VAT on product purchases, leading to a continuous accumulation of tax credit. This situation directly affects the company's cash flow since it cannot offset the VAT on sales with the VAT on purchases and the withholdings made by its clients. As a result, JAIAC finds itself in a situation where funds are blocked in the accumulated tax credit, unable to recover these amounts promptly. Given this situation, it is essential for the company to implement an efficient mechanism to request the timely refund of this tax credit. This recovery process must be managed in an agile and appropriate manner, ensuring that JAIAC can free up these funds to improve its cash flow and continue operations sustainably. Proper management of this tax credit will allow the company to optimize its liquidity and avoid further impact on its operational capacity.
Implementación de una bodega de repuestos de consumo interno como fortalecimiento de la eficiencia operativa en la empresa Fábrica de Hilo Conductor S.A.
(2024-12-21) TOALA CASTRO DANIELA JEANINA; VARGAS LOOR RICHARD EDUARDO
The implementation of a spare parts warehouse for internal consumption in the company Fábrica de Hilo Conductor S.A. with a view to enhancing business efficiency. It was determined that, currently, there are high costs in urgent import acquisitions and downtime due to stoppages of industrial machines. Through the comparative analysis of several alternatives, it was determined that the construction of an internal spare warehouse is the most viable option. With an initial project investment of $200,000, a significant annual savings for the company of $200,000 and a return on investment in 2.3 years. Benefits and risks have been identified, defining mitigation lines with a view to ensuring the sustainability of the project. Key milestones have been established for its implementation, including planning, construction, systems development and operation. This solution is expected to significantly reduce machinery downtime and improve the company's overall profitability.
Implementación de un Sistema de gestión integral para la Empresa GP CONSTRUCTORA DELSUR CIA. LTDA.
(2024-12-21) SALAMEA MOSCOSO GALO ANDRES
The company GP CONSTRUCTORA DELSUR CIA. LTDA. is a company that has been in the market for 6 years, it was established in 2019 and to date its line of business has focused on the rental of machinery, execution of civil works and real estate projects. Due to its growth in recent years, a great problem has been generated that is based on the lack of an integration of all the information that allows, in a synthesized manner, to carry out correct planning both in the technical and financial fields. Proper monitoring of the closure of a project significantly affects the performance and results of the company. company. The objective of this business case is to increase the profitability percentages of the Company GP CONSTRUCTORA DELSUR CIA. LTDA., an analysis of the alternatives has been carried out to provide a solution to the problem of the case and the implementation of a comprehensive management system has been chosen, since it is the alternative where the best results and benefits are obtained, giving us a profitability margin of 60% and a return on investment of 55%. In addition, it is possible to unify the information of the projects and the entire company in a single system. In conclusion, implementing a comprehensive management system allows for better profitability margins in projects. Through these new technologies, greater efficiency will be achieved and business objectives and goals can be met.
Implementación de estrategias de comercio digital para incrementar las ventas en la Distribuidora de Helado Topsy
(2024-12-21) MARIN MENDIETA MARJORIE JESSENIA; RAMOS CRISTIANSEN JUAN JOSE
The objective of this project is to recover and increase the sales of the Topsy Ice Cream Distributor. After analyzing different alternatives, evaluating the impact on sales and the implementation cost, it will be considered that the best option is to implement an e-commerce channel for order management. This strategy makes it possible to recover sales that have been lost in recent years due to the difficulty of access by commercial advisors to areas where insecurity has increased. It will also be an important tool to gain market share from the competition. Digital commerce offers small and medium-sized businesses the opportunity to make ordering easier for their customers, while improving their market share thanks to the coverage provided by digital applications.
Implementación de medios electrónicos para aumentar la rentabilidad del restaurante Fogón Bravo en la ciudad de Guayaquil
(2024-12-21) LEON RODAS ANDREA JAZMIN
Fogón Bravo is a restaurant located in the city of Guayaquil that has approximately three years of experience in the food market. Its main activity is the sale of fast food, barbecues and typical food of the city. Due to the energy crisis, insecurity and the economic crisis of the country, it is forced to look for other methods and strategies that help it improve its profitability. The objective of this project is to increase the profitability of the Fogon Bravo restaurant through the implementation of electronic means, through the analysis of alternatives using estimated income and costs of each of them, the most viable option is the implementation of an online ordering system, it is the one that shows the best results in the return on investment in 69%, it reflects an investment cost of 2300.00 and yields positive results to improve profitability from 9% to 34%. In conclusion, implementing an online ordering system generates good short-term results for the Fogon Bravo restaurant, represents an effective technological resource and helps meet the restaurant's objectives.
Implementación de una estructura organizacional para la empresa Constructora Rocaz Rojas Cazar Cía. Ltda. en la ciudad de Loja.
(2024-12-21) HERRERA RIOS MONICA BERENISSE; JARAMILLO SANTAMARIA VICTOR MANUEL
This business case for the company Rocaz Rojas Cazar Cía. Ltda. aims to optimize resource management, as well as improve operational efficiency that guarantees compliance with quality standards through the implementation of an organizational structure. After analyzing three alternatives, evaluating their advantages and disadvantages that allow them to use their resources efficiently and achieve a high probability of success, it was determined that the best option is the strengthening of the quality management culture. This alternative focuses on strengthening the quality culture within the construction company through the management processes in each phase, the es timated income for its implementation is $65,063.00 and the estimated costs are $48,532.00, generating a result of $16,531.00, which represents an ROI of 34%, considered the most viable option for the implementation of the medium and long term strategy.
Implementación de un método de control de inventarios para la empresa: Ferresa; “Ferretería Santa Ana”
(2024-12-21) GUAMAN NOVILLO MARIA CRISTINA
The objective of this project is to improve inventory management for the Ferresa company, through the implementation of the ABC inventory control method, whose execution is planned within a period of five months with a total investment amount of $3550.00; where it is expected to obtain as results the reduction of costs for inventory maintenance, higher sales income, minimization of the loss of inventories due to deterioration or obsolescence, improvement in the level of customer service by maintaining the product according to current demand, guaranteeing its positioning within its competition and increasing its growth and efficiency.
Optimización de Procesos en Electrónica Siglo21 para Mejorar la Eficiencia Operativa Comercial
(2024-12-21) GONZALEZ VEGA CHRISTIAN DYLAN
This study analyzes operational optimization at Electrónica Siglo21, an Ecuadorian company specializing in the sale and repair of electronic devices. Inefficiencies due to manual processes, lack of traceability, and absence of technological integration have led to delays, customer loss, and increased costs. An ERP system is proposed to automate processes, improve inventory management, and optimize decision-making. The analysis evaluates alternatives, costs, benefits, and risks. A custom system is chosen, which, despite requiring a higher initial investment, ensures long-term operational efficiency and an improved customer experience.
Implementación de Mejoras Administrativas en los Procesos de Recuperación del IVA, enfocados en la Optimización del Flujo de Efectivo.
(2024-12-21) GARCIA TRIVIÑO DENNIS SANTIAGO; VILLAMARIN BADARACO JOHNNY ALBERTO
La empresa es uno de los principales conglomerados empresariales de Ecuador, conocido principalmente por su actividad en la exportación de banano. La empresa considera la recuperación de impuestos como una fuente significativa de ingresos para su flujo de efectivo. Actualmente, el flujo de efectivo presupuestado no está alcanzando los niveles esperados, debido a que, como resultado de las solicitudes de devolución de IVA, no se está recuperando lo presupuestado. Se implementará una alternativa cuyo resultado cuantitativo y cualitativo satisfaga las necesidades de la empresa.
Implementación de un nuevo sistema contable como optimización de los recursos en la gestión educativa y administrativa de la Unidad Educativa Balandra Cruz del Sur
(2024-12-21) GAMARRA CORONADO MARIELA FERNANDA
Preduca S.A., is the Balandra Cruz del Sur Educational Unit, which for many years faced the administration in parallel times of the general director and the administration, which resulted in non-compliance with a budget and cash flow, leading the institution to a financial lack of control that does not allow it to comply with the obligations it has with collaborators, control institutions, suppliers and third parties. In the year 2025, important changes are taking place that will make the company a successful company.
Formalización de un emprendimiento de asesoría contable y tributaria para PYMES y Personas Naturales.
(2024-12-21) ESPINAL TENEMAZA TATIANA PATRICIA; REYES JIMENEZ NORMA ROSA
The project focuses on the formalization of an accounting and tax advisory business that has been operating without legal registration, which has limited its growth, generated client distrust, and restricted access to financing and strategic alliances, in addition to making regulatory compliance difficult and increasing the risk of penalties. Legalization will enhance its image and credibility, optimize internal processes, incorporate technological tools, and ensure compliance with tax obligations, while also facilitating access to government benefits and SME financing, promoting growth and sustainability. The process will include obtaining the necessary registrations and permits, implementing electronic invoicing, and designing strategies to attract clients and strengthen market presence, providing reliable and professional services to small businesses and individuals. Thus, formalization becomes a key step for the business's stability and competitiveness, allowing it to operate more securely and strategically position itself in an increasingly demanding market.
Implementación de Estrategias Digitales Centradas en el Cliente para Tax Intelligence
(2024-12-21) ELBERT PONTON EVELYN PAOLA
The objective of this project is to strengthen Tax Intelligence's position in the Ecuadorian market by implementing a comprehensive, customer-centric digital transformation strategy, with a total estimated investment of $24,250. This strategy seeks to address the decline in new client acquisition and the lack of a robust digital presence that is limiting the company's growth. Digital transformation is not simply about adopting new technologies, but about a profound change that permeates all areas of the company and allows it to adapt to the new dynamics of the market, improving operational efficiency, attracting new clients, strengthening the retention of existing ones, and fostering innovation.
Implementación de estrategias para la reducción de la rotación del personal en el restaurante EL MAX en la ciudad de Cuenca.
(2024-12-21) CHIMBO PAUCAR DANIELA ALEXANDRA; COCHA APUGLLON JESSICA BARBARITA
The objective of this project is to reduce staff turnover at the EL MAX restaurant by implementing a Feedback and Professional Development Program. After analyzing five alternatives, evaluating their advantages and disadvantages, it was decided to implement a structured induction process, with an initial investment of $3,100. ROI analysis shows that this option is highly beneficial, with an ROI of 145%, indicating a considerable return. Currently, staff turnover is 91%, and it is expected to reduce it to 44%, which would generate an estimated profit of $4,480. In conclusion, a well-structured induction process will optimize operational efficiency and reduce staff turnover.
Diseño de un sistema de control interno alineado al COSO III para la empresa ELECTRO CHAMBA del cantón Zamora
(2024-12-21) CHAMBA OCHOA KAREN GISSELA
The objective of this work is to design an internal control system aligned to COSO III for the company ELECTRO CHAMBA in the Zamora canton, to improve inventory management and reduce financial risk. Through the deductive method and a mixed approach, surveys and interviews were used, revealing the lack of internal processes for optimal inventory management, supported by the analysis of the company's financial statements and ratios. ELECTRO CHAMBA's financial analysis for the period 2020-2022 highlighted several critical points. Revenues increased by 23%, while gross profit grew by 19%. However, the cost of sales rose 26%, negatively impacting profitability. In terms of assets, there was a high investment in inventories, representing 52.7% of total assets, with a significant decrease in cash of 92% and an increase in accounts receivable of 8.6%. Current liabilities experienced a notable increase, with obligations to employees increasing by 242.9% and obligations to financial institutions by 235.9%. The company's net income showed a drastic reduction, evidenced by a 54.8% decrease in operating income. These results establish the urgent need for a robust internal control system to optimize inventory management, improve turnover, profitability, and liquidity of the company. It is recommended to design internal control processes that are integrated with the areas of sales and human talent management to improve planning and operational synergy.
IMPLEMENTACIÓN DE POLÍTICAS PARA EL RECLUTAMIENTO DE PERSONAL CALIFICADO Y LA PROTECCIÓN DE DATOS EN LAS FIRMA CONTABLE FS ACCOUNTANT
(2024-12-21) CANTILLO HOLGUIN MARTHA STEFANIA; SALCEDO LARREA FRANCISCO ANTONIO
The shortage of qualified personnel at accounting firms limits their ability to comply with regulations and provide efficient services. Furthermore, the lack of data protection exposes companies to security risks and loss of sensitive information.
Implementación de un sistema de Gestión Tributaria en una comercializadora de arrocillo y polvillo.
(2024-12-21) BAZURTO SALTOS TABATA LILIBETH
This case describes the challenges faced by an agricultural distributor that, after implementing electronic invoicing, encounters discrepancies between recorded purchases and sales, which causes issues with its tax control. These discrepancies, due to the lack of invoices for some purchases and variations in product weight, increase the company’s tax risks, as they could lead to sanctions from the SRI. To optimize compliance and avoid penalties, the implementation of a tax management system is proposed to automate and control commercial transactions. Additionally, periodic internal audits are recommended to detect and correct potential inconsistencies in the tax records, ensuring greater transparency and efficiency in the company’s accounting and tax processes.
Automatización Digital del Proceso Productivo del Atún.
(2024-12-21) BASTIDAS PALMA DIANA NATALY; CABEZAS SORIANO FATIMA ISABEL
The Company wishes to undertake a digital automation project of its tuna production process with the aim of improving efficiency, reducing costs and increasing the quality of its products. This project includes the integration of advanced technologies such as sensors, controllers and ERP management software, which would allow real time monitoring and greater precision at each stage of the Tuna process. At the time o f production, information would be entered in real time, production times would be reduced and there would be less dependence on manual work, less waste of raw materials, continuous monitoring of the process and quick responses to problems, greater competitiveness and sustainability in the market.
Implementación de Gestión Administrativa y financiera para el Centro Quirúrgico Sculpture S.A.S.
(2024-12-21) BARRIGA HAZ KENYA DENISSE
The Sculpture Surgical Center S.A.S. faces challenges in its administrative and financial management due to the lack of an integrated system that centralizes operational and financial processes. This results in operational inefficiencies, high costs, and difficulties in strategic decision-making. The opportunity lies in implementing an system, which will improve operational efficiency by 30%, reduce costs, and optimize the management of human and material resources. Centralizing processes will provide accurate, real-time information, enhancing decision-making and financial transparency. Three alternatives to address the issue are analyzed: the implementation of an integrated ERP system, training the staff to optimize current processes, and adopting cloud-based financial tools. Each alternative is evaluated based on its cost, impact on efficiency, and return on investment 9.78 times.

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