Repositorio UEB
Universidad Estatal de Bolívar
La universidad que queremos promoviendo el dinamismo
Accede a tesis, artículos científicos y proyectos de investigación de la UEB.
Envíos recientes
Tipo de ítem:Ítem, Costos de procesos hospitalarios en la rentabilidad del Hospital Humanitario San José, cantón Azogues provincia del Cañar, año 2024.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Chela Maigua, Blanca Rocío; Sucuzhañay Guallpa, Deysi Cristina; Zula Cujano, Jorge ArmandoThis research work, titled “Costs of hospital processes in the profitability of the Humanitarian Hospital San José, Azogues canton, Cañar province, year 2024”, studies the relationship between cost management and the hospital’s profitability, since every resource used in health services has a value that is part of the daily operation. The study begins from the lack of a formal process costing system, a situation that does not allow a clear understanding of how much each service costs or an organized review of how materials, staff, and other resources are used. To carry out the research, a mixed approach was used, applying descriptive and analytical methods, surveys to 15 staff members, interviews with the financial area, and a review of accounting and operational records. The results showed that most of the staff relate a cost system to better institutional organization, while the document review showed that accounting information is recorded in a general way, without a clear separation between direct and indirect costs, and without a more organized structure between records. It also reviews how this information is linked to the control of each service provided.Tipo de ítem:Ítem, Sistema de control interno en el área de inventarios en la Fábrica de Confitería de la Fundación Familia Salesiana, parroquia Salinas, cantón Guaranda, año 2024.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Nausin Hurtado, Jenifer Perpetua; Rochina Rochina, Nancy Beatriz; Zula Cujano, Jorge ArmandoThis research project was conducted at the Confectionery Factory of the Salesian Family Foundation, located in the Salinas parish, Guaranda canton, with the objective of designing an Internal Control System for the inventory area to mitigate operational risks and optimize stock management. The methodology employed a mixed-methods approach with a descriptive scope, applying inductive-deductive and analytical-synthetic methods. For the diagnostic phase, a questionnaire based on the COSO 2013 model was used, along with interviews and direct observation. The results showed that the entity operates under an empirical management model. While effective physical controls exist for the safekeeping of goods, critical structural deficiencies were detected, such as the absence of formalized procedure manuals, the lack of a risk matrix, and the operational disconnect between the management systems (Paqtana) and the accounting records (Odoo). This situation generated discrepancies in balances and limited the reliability of the financial information. As a solution, a comprehensive proposal was developed, including a Job Descriptions and Procedures Manual, internal control policies, and standardized forms for receiving and shipping merchandise. The diagnostic assessment revealed that inventory management is empirical, lacking formal manuals and procedures, which creates ambiguity in roles and limits the reliability of the information. Furthermore, while basic operational controls exist, weaknesses in risk assessment and systems integration affect financial accuracy.Tipo de ítem:Ítem, Auditoría tributaria en la cooperativa de producción y mercadeo Yacubiana, en la parroquia Salinas, período 2024.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Delgado Guaranga, Felinda Beatriz; Pilamunga Caisa, Ana Isabel; Ortiz Chavez, Mauricio FernandoThis research project for the degree was established with the purpose of conducting a tax audit of the Yacubiana Production and Marketing Cooperative, located in the Salinas parish of Guaranda, in 2024, to evaluate the degree of compliance with the corporate income tax return. It also aimed to demonstrate how the tax audit, by identifying inconsistencies, errors, and omissions, strengthened internal controls and ensured the correct determination of the taxable base for the 2024 fiscal year. The methodology used was field research, as it allowed for the collection of information directly from primary sources, facilitating the acquisition of real data from the cooperative. Documentary research was based on a review of current regulations, specialized literature, and previous studies related to the research topic. Furthermore, the qualitative approach allowed for a detailed interpretation of the collected information, the identification of patterns, and a deeper understanding of the causes and effects of the detected inconsistencies, guaranteeing a comprehensive and well-founded analysis. During the audit of the Yacubiana Production and Marketing Cooperative, deficiencies were identified in the filing of the corporate income tax return within the deadline established by the tax administration. Furthermore, during the cross-referencing of information between the filed return and the financial statements, significant discrepancies and increases in the declared values were identified, including those related to the depreciation of fixed assets, as there is no supporting documentation to substantiate these values. Implementing internal controls is crucial, as it helps strengthen accounting transparency and ensures that the cooperative presents accurate and reliable information to the regulatory body.Tipo de ítem:Ítem, Análisis de la morosidad y la cartera vencida en la agencia Guaranda de la Cooperativa de Ahorro y Crédito Juventud Unida, causas, impacto y estrategias de recuperación durante el período 2024.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Bayas Manobanda, Nely Alicia; Bayas Manobanda, Alicia Paca; Tanqueño Colcha, Oscar PaulThis research aimed to determine the causes and impact of overdue loans at the Guaranda branch of the Juventud Unida Ltda. savings and credit cooperative during 2024, through an analysis of strategies for the effective recovery of delinquent loans. The methodology employed was descriptive with a mixed-methods approach, combining qualitative and quantitative methods. Data collection was conducted through surveys and interviews with the institution's staff, using a questionnaire and a structured guide as instruments. The results revealed a high level of delinquency, primarily due to factors such as over-indebtedness, financial difficulties, and deficiencies in collection management. Furthermore, it was identified that current recovery strategies are not entirely effective due to their inconsistent application. As a proposal, strategies are suggested to improve collection processes, strengthen communication with members, and implement preventive and corrective measures to reduce overdue loans. In conclusion, the proper implementation of recovery strategies contributes to improving the cooperative's liquidity and financial stability.Tipo de ítem:Ítem, Evaluación del registro contable de ingresos y egresos y su impacto en la toma de decisiones financieras en la empresa Transporte Arroyo & Naranjo Transgda S.A., ubicada en Guanujo, cantón Guaranda, provincia Bolívar, en el periodo 2024.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-21) Rumipamba Moposita, Micaela Belén; Sisa Cando, Mayra Janeth; Monar Verdezoto, Mercedes AnabelThis research aimed to evaluate the accounting records of income and expenses to determine their impact on financial decision-making and to propose an improvement program to strengthen accounting management, in order to determine whether the quality of accounting information influenced financial management. The methodology used was a mixed and descriptive approach, employing surveys of accounting staff, an interview with the manager, and documentary analysis of the financial records provided by the company. The main results showed that, although the company maintained acceptable management of accounting records, there were weaknesses related to the timely updating of information, the delayed correction of errors, and limited supervision, which affected the reliability of the accounting data and hindered timely financial decision-making. It is concluded that strengthening the processes of record-keeping, supervision, and internal control is fundamental to improving the quality of accounting information.