POSTGRADO EN CONTABILIDAD Y FINANZAS

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

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PROPUESTA ESTRATÉGICA PARA LA ATENCIÓN A MAQUINARIA PESADA: ESTUDIO DE CASO GLOBAL LLANTAS COLIBRÍ VRE
(2025) RAMIREZ ARTEAGA LIZETH NATALY
The project aims to optimize the operational capacity of Global Llantas Colibrí VRE Cía. Ltda. through the redesign of the layout to create an exclusive area for servicing heavy machinery, reducing the underutilization of 40% of the equipment. The selected strategy requires an investment of USD 22,000, with an ROI of 272.7%, IRR of 34%, NPV of USD 17,600, and a payback period of 4.4 months. It will increase annual revenue by USD 60,000, improve efficiency by 20%, and access a new market segment, concluding it is the most profitable, fast, and sustainable solution.
PROYECCIÓN TRIBUTARIA ESTRATÉGICA PARA MEJORAR EL FLUJO DE EFECTIVO EN UNA EMPRESA MINERA EXPORTADORA DE ORO
(2025) LLUMIQUINGA GUALOTUÑA ANDREA CAROLINA; PEREZ NOROÑA MERCEDES MONSERRATE
Mining Exporter S.A. developed a strategic tax projection to optimize its cash flow and efficiently meet its tax obligations. With annual exports of USD 1.5 million and tax liabilities of USD 250,000, the company faced shutdowns affecting 30% of its operations. Its reactive management led to penalties amounting to USD 35,000 and limited liquidity (1.1). The new strategy strengthens financial sustainability through improvements in IVA refunds, application of tax incentives, internal controls, staff training, and continuous monitoring, enhancing its competitiveness in the mining export sector.
IMPLEMENTACION DE UNA PLATAFROMA VIRTUAL PARA LA MEJORA DEL SERVICIOS DE TRANSPORTE EN LA COMPAÑÍA DE TAXIS LUIS CORDERO VEGA S.A.
(2025) BRIONES FRANCO SANDRA MAGALY; ZHICAY PELÁEZ LADY DIANA
This study proposes a technological solution for Compañía de Taxis Luis Cordero Vega S.A. to improve operational efficiency and service quality through customized ERP modules. Surveys of 20 frequent users showed 72% dissatisfaction, 65% delays, and 48% poor treatment. After evaluating three alternatives, ERP module integration was chosen for its cost (USD 5,000–10,000) and 3–4 month implementation. It is projected to reduce complaints by 40%, improve punctuality by 35%, and raise customer satisfaction above 80%, ensuring sustainable operational improvement and stronger competitive positioning. The conclusion indicates that this alternative provides the best balance between cost, adaptability, and sustainability, ensuring long-term operational improvement and competitive positioning in the local market.
IMPLEMENTACIÓN DE UN SISTEMA DE GESTIÓN PARA LA CUENTA POR PAGAR PARA LA EMPRESA TRADICIONES COSTEÑAS S.A.
(2025) MORENO QUIMI KIMBERLY DAYANA; RODRIGUEZ ORTEGA MARIA JOSE
The implementation of a system such as the centralization of processes in the cloud with AI through Odoo has as its main objective to optimize the accounts payable processes in the company Tradiciones Costeñas S.A., which will allow us to record, process, control due dates and issue more accurate reports, helping us to reduce processing time by 60% and a decrease in errors by 70%. In conclusion, the implementation of this system will allow us to strengthen internal control, reduce costs, improve the relationship with our suppliers and provide reliable information for decision-making.
IMPLEMENTACIÓN DE UN SISTEMA QUE AYUDE A GESTIONAR DE MANERA EFICIENTE LOS INVENTARIOS DE UN TECNICENTRO DEL ÁREA AUTOMOTRIZ CON SU RESPECTIVO RESPONSABLE DEBIDAMENTE CAPACITADO.
(2025) QUISHPI YUNGAN NORMA PIEDAD
This paper aims to implement an ERP system to optimize inventory management at the Riobamba Imporllantas Technical Center. The identified problem lies in manual inventory control, which causes errors, process delays, and financial losses. The alternative solution is to adopt an ERP system that automates operations, improves product traceability, and facilitates decision-making based on reliable data. The estimated investment for the six stages of the project ranges from USD 7,800 to USD 9,200. It is concluded that the implementation of the system will increase operational efficiency, reduce errors, and strengthen the company's competitiveness.
CONTROL INTERNO DE ACTIVOS TECNOLÓGICOS EN UNA EMPRESA DE TELEMEDICINA
(2025) LLUMIQUINGA GUALOTUÑA ANDREA CAROLINA
Internal control over technological assets in a company that provides telemedicine services is essential. These assets, which are critical for conducting remote medical consultations, face risks related to their use, transfer, maintenance, and accounting records. The lack of adequate controls can lead to financial losses, accounting errors, and difficulties during internal and external audits. This initiative supports the improvement of internal control, not only contributing to the protection of technological assets, but also promoting accounting transparency and operational efficiency — key elements in an expanding digital health environment.
IMPLEMENTACIÓN DE HERRAMIENTAS TECNOLÓGICAS PARA MEJORAR LA EFICIENCIA Y REDUCIR COSTOS EMPRESARIALES EN UNA EMPRESA DE COBRANZAS
(2025) CAMPOVERDE FLORES RUTH CECIBEL; OBANDO YEPEZ MARIA JOSE
The study proposes optimizing portfolio management in an Ecuadorian collections company through a comprehensive technological solution. Inefficiencies caused by manual processes and dispersed information were identified, generating annual costs of USD 85,826 and losses of up to USD 40,000 due to payment errors. The proposal centralizes data, automates operations, calculates fees accurately, and generates real-time reports. After evaluating alternatives, the development of a proprietary module, with an investment ranging from USD 49,750 to 104,500, proved to be the most convenient option. Its implementation will reduce costs, improve internal control, and strengthen the company’s competitiveness.
INNOVACIÓN COMERCIAL Y RENOVACIÓN ESTRATÉGICA PARA LA REACTIVACIÓN DE INGRESOS EN AGENCIA DE MEDIOS
(2025) MICOLTA VILLEGA PAOLA ELIZABETH; PILLIZA RAMIREZ KAREM VERONICA
The implementation of a CRM system with data intelligence at Medios Public S.A. aims to drive sustainable revenue growth by optimizing the sales cycle and efficiently tracking clients and opportunities. Technological integration will improve efficiency, reduce losses, and foster continuous innovation. According to the seven-stage plan, the initial investment is USD 18,000 and annual operating costs are USD 4,000; projected savings are USD 15,000 and additional revenues USD 20,000, for a net benefit of USD 31,000. It is concluded that the strategy is both financially viable and sustainable over time.
FORTALECIMIENTO DEL SISTEMA DE CONTROL INTERNO PARA EL ÁREA DE TESORERÍA DE UNA EMPRESA DE SERVICIOS
(2025) CORTEZ UBILLA ELMER AUGUSTO; NARANJO CHACÓN VIVIANA JANETH
There are no policies and processes in the treasury area, which compromises the liquidity and financial stability of the Service Company. The objective of this business case is to strengthen internal treasury control by implementing formal approval, verification, segregation, and assignment of functions processes through the use of a digital approval platform costing between USD 68,000 and USD 112,000. This represents a comprehensive technological solution to strengthen internal control in the treasury.
IMPLEMENTACIÓN DE DIRECTRICES COSO PARA AUMENTAR LA CALIFICACIÓN DE LAS MÉTRICAS DE CALIDAD A TRAVÉS DE LA MEJORA DEL CONTROL INTERNO Y LA OPERACIÓN DE UN HOTEL DE LUJO EN GALÁPAGOS
(2025) ACOSTA ORTEGA JOSE ADRIAN
The implementation of COSO guidelines in pursuit of improving the quality metrics of a luxury hotel located in the Galápagos Islands, thereby enhancing its operations and internal control. The primary objective is to increase the value-for-money metrics and the overall metrics for stay satisfaction and service quality. Hiring an external hotel professional is the best option to achieve better results and is the most cost-effective in terms of benefits. Likewise, it is of vital importance to periodically monitor and control these implemented changes, checking if they are positively affecting the hotel and if the established procedures are being followed.
IMPLEMENTACIÓN DE UN SISTEMA DE CONTROL DE INVENTARIOS DE ACTIVOS BIOLÓGICOS DE ACUERDO A LA NIC 41 EN LAS EMPRESAS DEL SECTOR GANADERO BOVINO DEL ECUADOR
(2025) CHIQUITO ALVAREZ ALEX ADRIAN; JARA BRAVO INÉS PATRICIA
The objective of this study is to improve the accounting and financial management of biological assets through the implementation of an inventory control system developed in accordance with IAS 41 regulations, specifically for companies in the bovine livestock sector. The goal is to reduce inventory losses, enhance the presentation of financial statements, and control expenses throughout the breeding and reproduction process. This strategy involves an initial estimated investment of $48,000.00, with a projected ROI of 3 to 5 years, generating annual savings of at least $50,000.00.
IMPLEMENTACIÓN DE UNA ESTRATEGIA COMERCIAL EFECTIVA MEDIANTE EL MARKETING DIGITAL Y TERRITORIAL PARA LA EMPRESA QUIROZ MOTOR DIESEL S.A.
(2025) CORREA GÓMEZ GRACE ESTEFANÍA; MEDINA YUNGA JEANETH PAOLA
The implementation of an effective commercial strategy in a commercial company aims primarily to increase sales volume, thereby ensuring the profitability of the investment and sustainability of the operation. This business case proposes to improve the visibility and positioning of the brand in the local market of the city of Machala, El Oro province, Ecuador. With a total annual investment of $19,000.00 and a return on investment rate of 57.89%, a sustained and gradual increase in sales is projected for the company Quiroz Motor Diesel S.A.
HALLO PYMES – CONECTIVIDAD INTELIGENTE PARA EMPRESA EN CRECIMIENTO
(2025) ARPI ARIAS NATALIA ESTEFANIA; JADAN ANDRADEDEISY KARINA
The implementation of the Hallo PYMES service, aimed at micro, small, and medium-sized businesses in Ecuador, aims to offer secure, scalable, and locally supported connectivity, optimizing access to quality internet for the business sector. The objective of this business case is to integrate Hallo PYMES into the current franchise model, leveraging existing infrastructure for rapid deployment and a moderate investment. Proper implementation, structured in five phases, ensures service quality, the sustainability of the model, and the achievement of strategic objectives through internal and external risk mitigation measures.
DISEÑO E IMPLEMENTACIÓN DE UN SISTEMA DE CONTROL INTERNO PARA PREVENIR RIESGOS TRIBUTARIOS EN UNA EMPRESA DE SERVICIOS
(2025) LUQUE SALCEDO LISBETH ZORAIDA
This business case aims to design an internal control system to prevent tax risks in a logistics services company. Currently, the company has weaknesses in its tax and accounting processes; therefore, the application of a system with internal alerts and quarterly tax audits is proposed. Implementing this system would reduce non-compliance penalties by 40% and improve operational efficiency by 15%, optimizing regulatory compliance and minimizing potential contingencies. It is concluded that a structured control system strengthens tax management and reduces legal risks.
IMPLEMENTACIÓN DE UN SISTEMA DE VIODEOVIGILANCIA PARA UNA EMPRESA DEL SECTOR AZUCARERO
(2025) FREIRE CABELLO KARINA KALUA; VALLE BARZOLA JOEL ENRIQUE
The implementation of a video surveillance system in a sugar company aims to strengthen the security of assets and personnel through continuous monitoring of operations, reducing incident response times, and optimizing internal control through a monitoring center. The use of this technological tool reduces dependence on external security services, strengthens operational efficiency, and reduces costs. It guarantees a safe, controlled work environment aligned with the organization's strategic objectives of security and productivity.
IMPLEMENTACIÓN DE UN SISTEMA DE GESTIÓN Y CONTROL DE COSTOS POR ÓRDENES DE PRODUCCIÓN PARA UNA EMPRESA DEL SECTOR MANUFACTURERO
(2025) ALVARADO TORO DAYSE MILENA
The office furniture manufacturing company has experienced deficiencies in its production order processes. For this reason, this paper analyzes the feasibility of implementing a specialized ERP system within the manufacturing sector. Throughout the study, the advantages of this tool for optimizing processes, improving profitability, and strengthening data-driven decision-making are identified. Detailed stage-by-stage planning is presented, with specific activities, responsible parties, deliverables, and a schedule of activities from October to December. Internal and external risks that could affect implementation are also presented, and mitigation measures are proposed. Finally, recommendations are made to ensure successful and sustainable execution aligned with the company's strategic objectives.
PROPUESTA DE APLICACIÓN DEL FACTORING COMO HERRAMIENTA ESTRATÉGICA FINANCIERA PARA MEJORAR EL CICLO DE CONVERSIÓN DE EFECTIVO DE UNA EMPRESA AGROINDUSTRIAL
(2025) ANALUIZA GUEVARA SONIA GUADALUPE; ZAMBRANO DOMINGUEZ ALEXI MARIUXI
The application of factoring improves the performance of the Cash Conversion Cycle [CCC]. It is important to differentiate the issues faced by the company when applying it. The objective is to propose the application of factoring as a strategic financial tool to improve the performance of the CCC in the Guayaquil agroindustrial company by marketing outstanding invoices, increasing liquidity, and optimizing resources to improve profitability. Factoring is an effective alternative for increasing the CCC and reducing the portfolio's uncollectible debt. Its implementation contributes to greater financial predictability, favoring operational continuity.
IMPLEMENTACIÓN INTEGRAL DE SISTEMA CONTABLE PARA DAYCENTER S.A.
(2025) ARIAS SALAZAR KATHERINE JUSETH
This business case proposes the implementation of automated proforma, inventory, and financial reporting modules from the Contífico accounting system in a service-sector company located in Daule. The objective is to optimize the quoting process and strengthen decision-making. The analysis of alternatives shows that this option maximizes financial benefits, with an ROI of 3.604% and a net present value of $133,810.59, in addition to improving operational efficiency, service quality, and internal control. This solution will strengthen the company's long-term competitiveness and sustainability.
IMPLEMENTACION DE LAS NORMAS INTERNACIONALES DE INFORMACION FINANCIERA (NIIF) 15 EN EL RECONOCIMIENTO DE INGRESOS POR CONTRATOS CON CLIENTES EN UNA EMPRESA COMERCIAL VINCULADA FUNCIONALMENTE AL SECTOR AGRÍCOLA
(2025) DIAZ CEVALLOS JOAO MARCOS; PEREZ COOL GENESIS NARCISA
Agro Ecuador faces accounting and tax distortions by recognizing revenue at the time of invoicing, without fulfilling performance obligations established in contracts for the sale of machinery and services. This practice generates an early tax burden, undermines document traceability, and compromises the reliability of financial statements. The proposed solution is to comprehensively apply international financial reporting standards 15 related to revenue recognition, linking each accounting record to the actual fulfillment of contractual commitments. This approach improves the quality of information, enhances tax management, and strengthens internal control.
Título de la propuesta o iniciativa: Desarrollo de un modelo de optimización para la gestión de cobranza ante incrementos en la morosidad en la Cooperativa de Ahorro y Crédito JEP durante el período 2025-2026.
(2025) SHARITO LISSETH, ARMIJO LOPEZ; GEOMARA MAITE, VALENCIA SERRANO
Este estudio desarrolla un modelo de optimización para la gestión de cobranza en la Cooperativa de Ahorro y Crédito JEP, ante el incremento de morosidad de 4.2% en 2021 a 7.33% en 2025, que afecta su rentabilidad y sostenibilidad financiera. Se identificaron causas internas, como gestión de riesgos insuficiente, sistemas tecnológicos obsoletos y procesos reactivos, y factores externos, como inflación y volatilidad en ingresos familiares. La alternativa elegida es una estrategia integral de cobranza basada en tecnología avanzada, con monitoreo en tiempo real, automatización de comunicaciones y priorización de cuentas según riesgo, para mejorar la eficiencia operativa y reducir costos. El plan de implementación, para julio-diciembre 2025, se estructura en fases: diagnóstico, planificación, despliegue, evaluación y corrección. Cada fase tiene actividades específicas, responsables, indicadores y un presupuesto detallado de $68,000 que cubre plataforma digital, consultoría y equipos. Este enfoque permite un control riguroso y gestión adaptativa para ajustar el proyecto según resultados cuantitativos y cualitativos, garantizando la sostenibilidad financiera y operativa. La estrategia moderniza la cobranza combinando tecnología, análisis de datos y capacitación, con expectativas de reducir la morosidad, disminuir costos de recuperación y fortalecer la calidad de la cartera crediticia, contribuyendo al crecimiento sostenible de la Cooperativa en un contexto económico complejo.

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