Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985

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Has files: YesSubject: search.filters.subject.SECTOR CALZADO

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    El rol del contador y la toma de decisiones financieras en tiempos de pandemia. Un estudio en las industrias de calzado en la provincia de Tungurahua
    (2022-03) Villarroel Medina, Sheyla Elizabeth; DT - Benítez Gaibor, Marcela Karina
    El presente proyecto de investigación tiene como objetivo analizar el rol del contador en la toma de decisiones financieras en tiempos de pandemia en las industrias de calzado de la provincia de Tungurahua. Para lo cual la población estudiada está conformada por un total de 11 sociedades, a las cuales se planteó un cuestionario en escala de Likert, con la finalidad de analizar y conocer las afectaciones, medidas y estrategias que han adoptado las empresas de calzado frente a la crisis económica provocada por la pandemia. Adicionalmente, se presenta un análisis financiero en donde se analizó la rentabilidad que han tenido las industrias de calzado en el año 2020 con relación al año 2019, midiendo el nivel de eficiencia con que las empresas utilizan sus activos, su capital de trabajo y su nivel de endeudamiento financiero, mediante la aplicación del modelo DuPont. Los resultados reflejaron que el contador contribuyó de manera significativa al momento de evaluar y tomar medidas para mantener la rentabilidad y la liquidez de la empresa. Por otra parte, los efectos de la pandemia en términos monetarios afectaron directamente a la rentabilidad operativa de las industrias de calzado ya que para el año 2020 presentaron fluctuaciones bajas y alarmantes en su rentabilidad.
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    El impacto de la responsabilidad social en el respeto de los intereses de sus proveedores dentro del marco de la ISO 26000: Un estudio al sector calzado de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-02) Cobo Peñafiel, Estefanía Eloísa; DT - Tapia Panchi, Erika Paulina
    This research project seeks to guide companies in the footwear sector of Tungurahua on the impact of Social Responsibility in respecting the interests of their suppliers within the framework of ISO 26000, whose approach is to identify the economic, social, ethical, legal and environmental issues so that we can give value to the stakeholders, which are the key to business development. In addition, Social Responsibility is directly linked to interest groups, one of them being suppliers, whose purpose is to help footwear companies to keep their consumers satisfied, as they provide good quality and affordable prices. This means that if companies incorporate Social Responsibility as part of their obligations, taking into account society and the environment, they will benefit from an improvement in corporate image. It was also noted that the impact of Social Responsibility in respecting the interests of their suppliers was positive, due to the correlation that exists between the dimensions of Social Responsibility; and therefore the hypothesis is accepted.
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    Clasificación de los costos indirectos de fabricación y la determinación del costo de producción del calzado en la empresa Creaciones Martha’s del cantón Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-05) López Chaglla, Estefanía Macarena; DT - Barreno Córdova, Carlos Alberto
    In recent years the footwear sector has been incorporating technological advances into its production, which allows us to obtain a better quality product that satisfies the demands of our customers. The competition for the importation of footwear from foreign countries such as Peru, Panama, Colombia and China plays an important role because although this product in many cases does not have the same quality as ours, the prices at which they are marketed are very affordable, for this reason national footwear is at a disadvantage and has been forced to adopt certain measures to help combat these effects. For many companies like Martha's Creations, which are skilled craftsmen, focus all their efforts on production neglecting the part of the costs; Which can lead to major problems of profitability for them; Not knowing the real cost of their products is a path to possible economic losses. When the problem of the company was identified in relation to indirect manufacturing costs; It was found that several items that did not intervene in the production were included within this classification, as well as other important values were excluded, which means that the value determined as cost of production is not precise. This Case Analysis proposes a methodology for an adequate classification of indirect manufacturing costs with their respective allocation bases so as to determine a more real cost of production. Determining more precisely the cost of production of footwear in the company will allow it to grow economically and at the same time a series of documents will be presented that will allow the company to take a more adequate and precise control over the materials and inventories.
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    Los costos de producción y la rentabilidad en el sector calzado del cantón Cevallos
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-01) Panimboza Naranjo, Víctor Hugo; DT - Salazar Mejía, César Augusto
    Cevallos is characterized by have a large production of footwear, being surpassed in quantity only by agriculture and livestock. After the Tungurahua volcano returned to its eruptive activity, people found alternative solutions to the businesses that were lost for this reason, so that in the footwear industry found a good backing and a promising business, which unfortunately grew much faster than the knowledge of the people could acquire and provoked that the procedures were quite rudimentary, and in the present time the economic crisis cause that the sales fell considerably without finding ways to sustain the businesses. This fact is especially due to the lack of a system of costs in the companies that results in a lack of profitability. This paper present seek to establish which systems of costs are being applied in the micro-enterprises of the sector and how they affect their profitability in such a way as to suggest ways of improving cost-related procedures. It is very important that Cevallos micro-enterprises obtain its costs properly to determine their real profits and do the right decisions to make the company flourish.
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    El crecimiento productivo y su impacto fiscal en el sector calzado en la provincia de Tungurahua del año 2012
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Naranjo Aguilar, Alex Israel; DT - Mera Bonazo, Edgar Fabián
    The productive growth has been a subject tackled by different authors in distinct countries along the time relating it with distinct perspectives, here roots the interest on the subject of study “the productive growth and his fiscal impact in the sector shod in the Province of Tungurahua of the year 2012”, as this productive sector is truly predominant in the country. To the moment to fulfil with the aims posed in the present thesis saw the need to work directly with documentary information using the web page of the Service of Internal Rents (SRI) corresponding to companies of Manufacture of footwear to National level, finding a concentration of this type of companies in the zone N˚3 of the country with a population stipulated of 1252 companies categorizes by the CIIU of manufacture of footwear and obtaining the pertinent information of secondary sources to validate our aims. After this applied the software Excel use to establish the existent relations between the variables. Of such form arrived to the following results, when analyzing the data of the productive Growth and the fiscal impact with the purpose to check the hypothesis determined that the productive growth by means of the production of footwear and the fiscal impact measured through the taxes generated of the sector shod, sees closely related the one with the another.