Economía

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Productividad laboral del sector financiero y seguros de Ecuador
(PROGRAMA DE MAESTRÍA EN ECONOMÍA COHORTE 2023 MENSIÓN BANCA Y FINANZAS, 2024-07) Carriel Núñez, Wendy Alexandra; DT - Martínez Mesías, Juan Pablo
El objetivo de este trabajo es analizar la estructura productiva del mercado laboral del sector financiero y de seguros en Ecuador durante el periodo 2013 al 2022. Mediante técnicas de análisis regional como el coeficiente de localización, especialización y método shift share, se identificó una concentración y dinamismo de la productividad laboral en el 12.5% de las provincias. Estos índices permiten entender cómo se distribuyen y especializan las actividades productivas en diferentes regiones, revelando patrones significativos de desarrollo económico. Además, se mide la incidencia de las dos variables con el modelo econométrico de Mínimos Cuadrados Ordinarios. Este modelo es fundamental para analizar la relación entre variables económicas y laborales, proporcionando una base estadística sólida para las conclusiones del estudio. Para obtener los resultados, se utilizó el efecto total del sector servicios de las 24 ciudades. Esto implica un análisis exhaustivo de cómo el sector servicios, en su totalidad, se ve influenciado por las dinámicas del empleo en el sector financiero y de seguros. El modelo shift-share y el número de personas con ocupación laboral en el sistema financiero y de seguros, basados en la afiliación a la seguridad social, fueron cruciales para este análisis. Los datos se obtuvieron del Instituto Nacional de Estadísticas y Censos (INEC), garantizando la fiabilidad y precisión de la información utilizada. Este enfoque metodológico permite desglosar las contribuciones de diferentes factores al crecimiento o llamados también cambios estructurales del empleo en el sector financiero y de seguros. Al aplicar el modelo econométrico MCO, los resultados revelaron que el aumento de un puesto de trabajo en el área financiera tiene un impacto negativo en la dinámica del sector servicios. Esto sugiere que la productividad laboral en la rama financiera no es eficiente en cada una de las provincias analizadas, lo cual es una conclusión crítica para la formulación de políticas gubernamentales.
El gobierno corporativo y el comportamiento financiero del sector de seguros generales del Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Valencia Pérez, Mario Francisco; DT - Córdova Pacheco, Ana Consuelo
The general purpose of this research is to analyze the financial behavior of general insurance companies and the ownership structure of their corporate governance during the period from 2017 to 2022 in Ecuador. Specifically, three objectives are considered: to describe the financial behavior of the companies, to examine the structure of their corporate governance, and to quantify the effect of the latter variable on financial performance. The Altman Z-Score number 2 index, which is applicable to companies in other industries, was estimated and described using descriptive statistics and box-andwhisker plots, along with the indicators that comprise the index. Similarly, the pseudo Herfindahl-Hirschman Index (HHI) of the subscribed capital of the shareholders of each company was estimated. This required calculating the capital shares of each shareholder, subsequently approximating their squared values as a preliminary step for the calculation of the index. Finally, a panel data regression analysis with a Two-Way Fixed Effects (TWFE) structure was conducted. The research determined that the financial performance is adequate, with an Altman Z-Score index of 3.45 points, which falls within the low-risk zone. However, the trend of the indicator is contracting, suggesting a deterioration in the financial health of the companies. Additionally, significant concentration was observed in the ownership structure of corporate governance. Lastly, a negative and significant impact of the ownership structure of corporate governance on the financial behavior of the companies was evidenced, indicating that greater concentration in ownership leads to a decrease in the aforementioned index.
La recaudación de crédito como factor determinante de la rentabilidad de la COAC Oscus Ltda
(Universidad Técnica de Ambato. Facultad de Contabilidad de Auditoria. Maestria en Economía mención Banca y Finanzas, 2024-11) Peralta León, Mauricio Alejandro; DT - Torres Olmedo, Jeaneth Margarita
This research aims to precisely establish the impact of credit collection on the profitability of COAC Oscus Ltda. in accordance with current regulations and legislation, the organization plays a crucial role in providing financial services to micro, small, and medium-sized enterprises. The profitability of cooperatives may vary due to different factors, and their assessments often differ from those of traditional financial institutions. The research methodology used to achieve the study's goals involved descriptive and explanatory analysis. This included applying measures of central tendency, building a multiple regression model, and using a decision tree. These methods helped to understand the nature of the data and to apply econometric tests for determining and predicting the profitability of the cooperative. In this way, the analysis indicates that the cooperative demonstrates positive profitability stemming from financing via controlled debt. Furthermore, the forecast suggests a negative outlook for profitability based on liabilities, with a projected reduction of 2 percent over 7 years. Finally, to avoid this harmful situation, it's important to focus on collecting payments while considering factors such as the number of days the payment is overdue, the type of credit, and especially the interest rates. Research has shown that higher interest rates and a greater number of overdue days have a larger impact on the effectiveness of the collection process.
El efecto del crecimiento económico y del patrimonio de la banca privada en el rendimiento de las empresas de seguros privados del Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Minchala Jara, Jeferson Eduardo; DT - Albuja Batallas, Andrés Fabián
The present research is based on knowing if the economic growth and the assets of private banking have an impact on the profitability of insurance companies in Ecuador; this study focused on the period from 2006 to 2020. To meet the objectives, a survey of information is first applied through the collection of data from both endogenous and exogenous variables where the current situation of the profitability of insurance companies is analyzed taking as indicators the ROE, ROA and ROS of each year presented on the official website of the Superintendency of Companies, Securities and Insurance, then through an exploratory methodology the evolution of the independent variables is identified; followed by a correlational study where the degree of relationship between endogenous and exogenous variables is measured. Finally, a simple linear regression econometric model is applied to obtain the results, showing that the assets of private banking directly influence the growth of the profitability of insurance companies, while economic growth measured through GDP has no direct impact on this dependent variable.
Créditos productivos estatales, importaciones y el crecimiento de la producción sectorial, con un enfoque al cambio de la matriz productiva en Ecuador
(2024-11) Robalino Sánchez, Josué Andrés; DT - Morales Carrasco, Lilian Victoria
The primary objective of this research is to analyze economic growth and the growth of the manufacturing industry from the perspective of Kaldor's law and the Import Substitution Theory. To achieve this, the study established the behavior of economic growth, manufacturing production, productive credits, and manufacturing imports through descriptive graphical analyses. Additionally, the factors related to economic growth and the growth of the manufacturing industry in Ecuador were determined through the application of two Vector Autoregressive (VAR) econometric models. The research also assessed the impact of these factors on economic growth and the growth of the manufacturing industry, estimating future behavior of the study variables using impulse-response tests for each significant relationship in the VAR models. The research adopted a quantitative approach, utilizing cross-sectional time series analysis and econometric modeling. Statistical data on variables such as real GDP, manufacturing imports, manufacturing production, state productive credits, and industrial productivity were employed, with historical data spanning from 2000 to 2022.Econometric results confirmed that the growth of the manufacturing industry has a significant impact on economic growth, validating its role as a cornerstone of Kaldor's growth model. The factors that facilitated this growth in the manufacturing industry included productive incentives measured by state productive credits allocated to national manufacturing companies that adhered to the government's import substitution policy. This policy aimed to transform the productive matrix by boosting local production and limiting manufacturing imports, particularly during the decade from 2007 to 2017.
Impacto que genera el gasto del sector público no financiero sobre los agregados monetarios: Un análisis desde el aprendizaje automático
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Aragón Pilco, Bryan Jair; DT - Vásconez Gavilanes, Lidia Rosario
The study examines the relationship between non-financial public sector expenditure and the monetary aggregates M1 (money supply) and M2 (total liquidity) in the Ecuadorian financial system during 2010-2023. The research is based on the sustained growth of the money supply and total liquidity, even during crises such as the COVID-19 pandemic, highlighting the impact of public spending on the financial system. The main objective focuses on identifying how certain types of public spending influence monetary aggregates. A quantitative approach will be applied, following a descriptive, correlational, and explanatory research design, using machine learning models and Granger causality analysis to capture the non-linear dynamics of the variables. Four supervised machine learning models will be implemented. The results revealed variations in public spending, with a noticeable upward trend in the final months of each year. However, the periods in which expenditure levels peaked do not always coincide with the highest revenue levels in the national financial system. Permanent expenditures show positive correlations with monetary aggregates, while non permanent expenditures exhibit weak, inverse correlations. It is noteworthy that certain types of expenditure, such as wages, salaries, and social security benefits, have a direct impact on the money supply and total liquidity. Moreover, causality analysis indicates that permanent expenditures (wages, salaries, debt interest, and social security benefits) have a causal relationship with the money supply and total liquidity. As for non-permanent expenditures, causality towards both aggregates is observed, suggesting that this type of expenditure directly influences the financial system.
La liquidez y el desempeño financiero en las cooperativas de ahorro y crédito del segmento 1 en Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Proaño Morales, Johanna Alejandra; DT - Villacis Uvidia, Juan Federico
In Ecuador, credit unions are essential for financial intermediation. This study focuses on the liquidity of these entities, crucial for meeting short-term financial obligations. Using a quantitative approach and panel data models, the liquidity and profitability of segment 1 credit unions from 2019 to 2022 are analyzed. Liquidity is vital for attracting deposits and granting loans. Its lack can lead to defaults and insolvency, especially in adverse contexts like the pandemic, which negatively impacted their income and credit restrictions. Understanding the relationship between liquidity and profitability is essential for the survival and sustainability of these credit unions. The general objective is to analyze the impact of liquidity on the financial performance of segment 1 credit unions in Ecuador during 2019-2023. Specific objectives include diagnosing their financial performance, examining the level of liquidity generated by their activities, and establishing how liquidity affects their financial performance. The study is quantitative, with a descriptive and explanatory design. The population included 47 segment 1 credit unions from the Popular and Solidarity Financial System in Ecuador, selecting a sample of 31. Hypotheses were formulated based on the tradeoff theory, suggesting that liquidity and profitability move in opposite directions. Information was obtained from the general balances available at the Superintendence of Popular and Solidarity Economy. The liquidity indices of segment 1 reflect a solid capacity to meet short-term obligations, although there is variability among credit unions. Econometric analysis suggests a negative relationship between liquidity and financial performance, but a positive association between liquidity creation and profitability, supporting the Asset and Liability Management Theory. This study highlights the importance of strategies to strengthen the future stability of credit unions.
La cartera de microcrédito y la rentabilidad de las mutualistas en Ecuador
(2024-11) Patiño Cevallos, Ana Belén; DT - López Solís, Oscar Patricio
This research focuses on the study of mutual funds, since they represent an important part of the financial system, and their performance directly affects the stability and reliability of the sector. Therefore, understanding how the performance of their microcredit portfolio affects their profitability is essential to make informed decisions and create a solid and stable financial system. In recent years, access to credit has been a key factor for the economic and social development of developing countries. In this sense, microcredits have emerged as a fundamental tool to support entrepreneurs and small business owners in obtaining financing, thus promoting job creation and economic growth. The objectives of the research focus on the evolutionary analysis of the microcredit portfolio in Ecuadorian mutual funds, as well as identifying the factors that determine the profitability of Ecuadorian mutual funds in relation to the microcredit portfolio, and, finally, estimating the most stable relationship between the quality of the microcredit portfolio and the profitability of the entities. In order to meet these objectives, descriptive and explanatory techniques will be applied, which consist of a detailed description of the information based on contingency tables and basic statistics. In accordance with the explanatory analysis, techniques were applied to measure the relationship of the variables and the most stable estimate of each of the variables in relation to microcredit. The results obtained indicate that all these analyses suggest that there is a statistically significant relationship between profitability and the microcredit portfolio for Ecuadorian mutual funds during the period. Likewise, it was shown that 82.14% of the variables are positively correlated with each other, taking into account the correlation between available funds and the microcredit portfolio. These results indicate that it becomes crucial to monitor the relationship between income and the microcredit portfolio, since an increase in income could reduce the number of microcredits offered
Impacto del microcrédito en el desarrollo socio económico de la ciudad de Ambato en el año 2022
(2024-11) Paca Del Pozo, Luis Miguel; DT - Tobar Esparza, Ramiro Fabián
The primary objective of this study is to determine the impact of microcredit on the socioeconomic development of Ambato city in 2022. Specifically, three secondary objectives are proposed: to assess the socioeconomic vulnerability of business owners in the city, to identify their access to microcredit, and to correlate this variable with socioeconomic vulnerability in the canton's microenterprise activity. The socioeconomic vulnerability index proposed by Khan et al. (2022) was estimated using a questionnaire comprising nine inquiries across four dimensions: adaptive capacity and sensitivity, each consisting of two components - demographic, social, economic, and physical. Subsequently, the weighted values of the index for each component and dimension were calculated, followed by the computation of the general socioeconomic vulnerability index. Additionally, the results pertaining to microcredit access or acquisition were analyzed, necessitating the construction of a frequency distribution table and a pie chart. Finally, a multiple linear regression model was specified to explain socioeconomic vulnerability (socioeconomic development) as a function of microcredit access and a specific set of control variables, including area of residence, gender, and sector of activity. The study concluded that the socioeconomic vulnerability of business owners in Ambato city is generally moderate, from which it can be inferred that the city's socioeconomic development in the context of microcredit is equally moderate. Furthermore, a significant impact of microcredit on reducing socioeconomic vulnerability among households of producers and traders in Ambato was identified. The documented positive effect underscores the importance of microfinancing as a catalyst for social and economic development in the city.
Interrelaciones de los indicadores financieros de las cooperativas de ahorro y crédito y los indicadores macroeconómicos en el Ecuador
(2024-11) Masaquiza Tubón, Mayra Karina; DT - Carrasco Morales, Lilian Victoria
La presente investigación aborda la importancia de analizar las interrelaciones entre los indicadores financieros de las cooperativas de ahorro y crédito del segmento 1 y los indicadores macroeconómicos en Ecuador, debido a que estas instituciones son clave para la estabilidad financiera del país. Como punto de partida, como los factores macroeconómicos de desempleo y el Pib influyen en la salud financiera de las cooperativas, afectando su liquidez, solvencia, morosidad y rentabilidad, con especial énfasis durante crisis económicas como la pandemia del Covid-19. El objetivo principal se centra en evaluar cómo estos indicadores están interrelacionados con el fin de entender mejor la dinámica y su impacto en las cooperativas. La metodología de la investigación empleada es de naturaleza aplicada de tipo cuantitativa, basada en los niveles descriptivo, correlacional y explicativo además con un enfoque en la población de cooperativas del segmento 1 durante el periodo 2015 al 2023. Los resultados muestran que la pandemia afectó significativamente los indicadores financieros, mostrándose una relación inversa entre la rentabilidad y la liquidez, mientras que la morosidad no se comporta en consonancia con otros indicadores. Además, se observa que un incremento en el desempleo reduce la liquidez de las cooperativas, mientras que el crecimiento del Pib la incrementa. De manera similar, un Pib en crecimiento mejora la rentabilidad y solvencia de las cooperativas. Estos resultados muestran que los indicadores financieros de las cooperativas están profundamente conectados con las variables macroeconómicas proporcionando un aporte para la toma de decisiones en la gestión de las cooperativas.
Ciclo económico y sus efectos en los depósitos de ahorros del sistema cooperativista ecuatoriano
(2024-11) Núñez Vásconez, Erika Karina; DT - Ruiz Guajala, Mery Esperanza
The fundamental objective of this study is to establish the connection between the economic cycle and savings deposits in the cooperative system of Ecuador. This purpose stems from the significant influence that the financial system of the popular and solidarity economy exerts on the internal economy, by providing financial services to economic agents who face limitations in accessing the conventional financial system. For the development of the methodology, a descriptive statistical analysis is used to understand the change in savings deposits within the cooperative system. Subsequently, the Hodrick-Prescott filter is applied to the economy's gross domestic product data to obtain the economic cycle. Finally, through a vector autoregressive model, the relationship between the economic cycle and the total deposits in the cooperative system is estimated. The statistical analyses show a significant relationship between the economic cycle and savings deposits in the Ecuadorian cooperative system.
Determinantes del riesgo de la fragilidad financiera de las cooperativas del segmento 1 en Tungurahua
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Zamora Silva, Diana Jacqueline; DT - Martínez Mesías, Juan Pablo
This study aims to understand the determinants of the financial fragility risk of segment 1 cooperatives in Tungurahua. This is due to the significant importance of these organizations in the central part of the country and the province. To achieve this goal, the financial situation of segment 1 cooperatives in Tungurahua was evaluated, using their key financial indicators to perform a diagnosis of their situation for the period 2015-2023. Subsequently, to explain the factors influencing the financial fragility risk of segment 1 cooperatives in Tungurahua, a logit linear probability model was used. The main results of the study identified three key variables: administrative efficiency, investments, and money supply. This finding highlights the importance of efficient management for the stability of cooperatives, enabling better resource allocation and a greater ability to face financial challenges.
Relación de las tasas de interés en el PIB y la inflación para lograr la estabilidad económica del Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Salazar Orozco, Paúl Fernando; DT - Proaño Córdova, Telmo Diego
This thesis analyzes the interaction between interest rates, Gross Domestic Product (GDP), and inflation in Ecuador during the period 2006-2022. Using an econometric approach that includes Ordinary Least Squares (OLS) models, VAR models, and Granger causality tests, it aims to understand the relationships between these key economic variables. The results of the OLS analysis indicate that a 1 percent increase in inflation is associated with an approximate 0,1462 percent increase in the active interest rate, demonstrating a directly proportional relationship. In contrast, a 1 percent increase in GDP is related to an approximate 0,071 percent decrease in the active interest rate, suggesting an inversely proportional relationship. These findings highlight the significant influence of inflation on the determination of interest rates and its impact on economic growth. The VAR analysis reinforces these relationships, showing that inflation has a predictive effect on the active interest rate and GDP. A unidirectional relationship is established where inflation "Granger causes" both the active interest rate and GDP, with no evidence of reverse causality. Variance decomposition reveals that the influence of inflation on GDP increases over time, suggesting that inflationary expectations become more relevant as time progresses. Based on these findings, it is recommended that the Central Bank of Ecuador implement proactive monetary policies, adjusting interest rates in response to inflation to promote sustainable growth. Additionally, a comprehensive approach is suggested, incorporating external variables and promoting financial education to strengthen the country’s economic resilience. This work contributes to the understanding of economic dynamics in Ecuador and provides a framework for policies aimed at achieving stability and growth.
Riesgos financieros y rentabilidad de las cooperativas de ahorro y crédito de los segmentos 1 y 2 en Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Bombón Lascano, Cristina Maricela; DT - Mantilla Falcón, Luis Marcelo
The study aims to analyze financial risk and profitability in Credit Unions from segments 1 and 2 in Ecuador during the 2018–2023 period. Specifically, three specific objectives were set: to describe the behavior of credit and liquidity risk in the credit unions, to relate credit and liquidity risks in the institutions, and to explain profitability in terms of credit and liquidity risks of the organizations. An analysis was conducted on a total of eleven indicators related to financial risk (credit and liquidity risk) and the profitability of financial entities. The mean, median, standard deviation, maximum, and minimum values of the distribution were estimated for each year under study. Additionally, a correlation analysis between the indicators of the variables was carried out, for which it was necessary to test for normality using the Shapiro-Wilk normality test. Finally, a system of simultaneous equations was specified, which involved estimating a Two Stage Least Squares (2SLS) regression model. The study concluded that most credit unions maintain delinquency rates below the average; however, there is an upward trend. On the other hand, there is a low, but not alarming, level of liquidity, which also seems to show a progressive trend. Credit and liquidity risks in the credit unions are related in different ways, the most prominent being the bidirectional interaction between the funding gap and profitability, as well as the inverse relationship between the credit portfolio ratio and the liquid assets ratio. Lastly, it was determined that profitability is explained both directly and indirectly by credit and liquidity risk.
Creación de liquidez y desempeño financiero en el sector bancario con calificación A del Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Cortés Ruiz, Johana Alicia; DT - Mantilla Falcón, Luis Marcelo
The study examined the relationship between liquidity creation and financial performance in the AAA-rated Ecuadorian banking sector, focusing on five prominent institutions: Banco Pichincha, Banco Pacífico, Banco Guayaquil, Produbanco and Banco Bolivariano. The research employed a variety of statistical methods, including descriptive analyses, linear regression, and Kruskal-Wallis analysis, as well as dendrograms, to comprehensively evaluate the financial data of these entities. The results revealed a significant correlation between liquidity creation and financial performance indicators, specifically Return on Assets (ROA) and Return on Equity (ROE). This close relationship suggests that banks' ability to generate liquidity has a direct impact on their profitability and operational efficiency. The study provides valuable insights into the dynamics of the highly rated Ecuadorian banking sector, highlighting the importance of liquidity management as a key factor in the financial success of these institutions. These findings have significant implications for the formulation of banking strategies and regulatory decision making in the context of the Ecuadorian financial system.
Rentabilidad y concentración de mercado en los bancos privados de Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Escobar Camacho, Daniela del Pilar; DT - Manzano Martínez, María Cristina
The study aims to analyze financial risk and profitability in Credit Unions from segments 1 and 2 in Ecuador during the 2018–2023 period. Specifically, three specific objectives were set: to describe the behavior of credit and liquidity risk in the credit unions, to relate credit and liquidity risks in the institutions, and to explain profitability in terms of credit and liquidity risks of the organizations. An analysis was conducted on a total of eleven indicators related to financial risk (credit and liquidity risk) and the profitability of financial entities. The mean, median, standard deviation, maximum, and minimum values of the distribution were estimated for each year under study. Additionally, a correlation analysis between the indicators of the variables was carried out, for which it was necessary to test for normality using the Shapiro-Wilk normality test. Finally, a system of simultaneous equations was specified, which involved estimating a Two Stage Least Squares (2SLS) regression model. The study concluded that most credit unions maintain delinquency rates below the average; however, there is an upward trend. On the other hand, there is a low, but not alarming, level of liquidity, which also seems to show a progressive trend. Credit and liquidity risks in the credit unions are related in different ways, the most prominent being the bidirectional interaction between the funding gap and profitability, as well as the inverse relationship between the credit portfolio ratio and the liquid assets ratio. Lastly, it was determined that profitability is explained both directly and indirectly by credit and liquidity risk.
Contribución de los programas de transferencia social gubernamentales al acceso a la salud pública en Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Carrera de Economía, 2025) Vásquez Calvache, Hernán Mateo; DT - Argothy Almeida, Luis Anderson
El presente estudio analizó la contribución de los Programas de Transferencia Social (PTS) al acceso a la salud pública en Ecuador, utilizando datos de la Encuesta Nacional de Salud y Nutrición (ENSANUT) 2018. El objetivo fue evaluar los programas Bono de Desarrollo Humano, Bono Joaquín Gallegos Lara y Pensión de Jubilación influyeron en el acceso a servicios de salud de las poblaciones más vulnerables. La metodología aplicada incluyó un análisis cuantitativo mediante tablas cruzadas y regresiones multinomiales categóricas, para identificar relaciones significativas entre la participación en estos programas y el acceso a la salud pública. Los resultados mostraron que los programas contribuyen al acceso a servicios públicos, pero persisten limitaciones en zonas rurales debido a barreras estructurales como la falta de infraestructura y el desconocimiento sobre los programas. En conclusión, los PTS si tienen utilidad para reducir barreras económicas en el acceso a la salud, pero requieren de políticas complementarias que refuercen la infraestructura sanitaria en áreas rurales e incorporen estrategias que fomenten la equidad en la atención médica.
Consumo y producción de energía eléctrica en los sectores económicos del Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Carrera de Economía, 2025-02) Pruna Sánchez, Henry Vinicio; DT - Aldás Salazar, Darwin Santiago
La energía es un elemento imprescindible dentro de las actividades económicas de las naciones, sin embargo, su impacto ambiental es representativo y debe ser considerado en las políticas de gobierno para alcanzar el cumplimiento de los Objetivos de Desarrollo Sostenible. Por tanto, en esta investigación se evaluó la incidencia de la producción y valor agregado empresarial en el panorama eléctrico ecuatoriano en los sectores manufactura, minería, comercio, construcción y servicios, aportando con lineamientos de eficiencia energética. Los niveles alcanzados en este estudio fueron descriptivo y correlacional, además se estableció un modelo de optimización basado en programación lineal para optimizar la compra de energía eléctrica por la red pública en función de la producción empresarial para los sectores económicos. Los datos utilizados provinieron de la Encuesta estructural empresarial 2022 (ENESEM), especialmente los datos referentes a la producción empresarial, valor agregado empresarial, energía eléctrica comprada a la red pública y la producción de energías alternativas en cada sector. Los resultados revelan que la energía eléctrica se correlaciona de manera positiva y considerable con la producción empresarial. Así también los sectores manufactura, servicios y minería son los que mayor bienes y servicios producen y por ende son los mayores consumidores de energía tanto de la red pública, como de la generación de energías alternativas, en contraste con los sectores construcción y comercio que presentan una menor capacidad de producción. En conclusión, el uso de energía eléctrica en los sectores aporta al crecimiento económico del Ecuador en el 2022, sin embargo, es necesario aplicar políticas que promuevan el mayor uso de energías alternativas renovables en cada uno de los sectores para contribuir al cumplimiento de la Agenda 2030
El aporte de las mujeres recicladoras de base desde la percepción de los actores sociales del sistema de gestión integral de residuos sólidos
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Carrera de Economía, 2025-02) Jaramillo Collazo, Paúl Alexander; DT - Morales Urrutia, Ximena Alexandra
La labor de las mujeres recicladoras de base promueve el desarrollo local, por lo que el propósito del estudio es comprender el aporte multidimensional de su actividad, desde la percepción de los actores sociales del sistema de gestión integral de residuos sólidos (GIRS) en el Ecuador. Desde un enfoque cualitativo y un nivel descriptivo de investigación, se recopilaron datos a través de 24 entrevistas abiertas, realizadas a los actores del nivel micro, meso y macro del sistema. A través de una revisión sistemática de la literatura, se fundamentó teóricamente la dinámica de este trabajo. Posteriormente, mediante un análisis documental, se caracterizó a estos actores para, finalmente, desde el método inductivo y con la ayuda del software MAX-QDA 2024, interpretar su discurso. Los hallazgos reflejan que estas mujeres fortalecen la economía local a través de la generación de empleo en asociaciones, la provisión de materiales al sector industrial, y el ahorro económico para la gestión municipal de residuos. Ambientalmente, prolongan la vida útil de los rellenos sanitarios, disminuyen los desechos en botaderos, protegen la salud pública y promueven la economía circular. En cuanto al factor de género, su trabajo les permite tener independencia económica, al tiempo que fomentan la igualdad y equidad de género, el empoderamiento femenino y el liderazgo. A pesar de enfrentar desafíos como bajos ingresos, competencia desleal, condiciones de trabajo precarias, sobrecarga laboral, discriminación y falta de apoyo gubernamental, su resiliencia y contribución multidimensional las posicionan como actores clave para el desarrollo local, sostenible e inclusivo del Ecuador.
Las métricas intangibles y el rendimiento de las empresas del sector comercial que cotizan en la bolsa de valores en el Ecuador
(Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Carrera de Economía, 2025-02) Chicaiza Moreta, Kevin Santiago; DT - Córdova Pacheco, Ana Consuelo
La presente investigación evaluó la importancia de las métricas intangibles en función del rendimiento de las empresas del sector comercial que cotizan en la bolsa de valores en el Ecuador. La investigación es de tipo aplicada, con un enfoque cuantitativo y con tres niveles de investigación; descriptivo, correlacional y explicativo. La metodología utilizada para valorar las métricas intangibles fue el modelo VAIC, compuesto por los coeficientes de Capital Humano (HCE), Capital Estructural (SCE) y Capital Empleado (CEE). Para medir el rendimiento, se emplearon las razones de rentabilidad (ROA y ROE). Los datos analizados fueron de naturaleza secundaria, obtenidos de las auditorías externas de las empresas objeto de estudio durante el período 2018-2023, disponibles en el portal de información de la Superintendencia de Compañías, Valores y Seguros (SUPERCIAS). Los resultados principales indican que el Capital Estructural (SCE) y el Capital Empleado (CEE) tienen impactos positivos y significativos en la Rentabilidad sobre los Activos (ROA) y la Rentabilidad sobre el Patrimonio (ROE) de las empresas del sector comercial enlistadas en la BVQ. En particular, el CEE se destacó como el elemento más influyente, asociada a un mejor desempeño financiero, reflejado en ambas métricas de rendimiento.