Contabilidad y Auditoría

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    El oligopolio del sector curtiembre CIIU: C151101 y la rentabilidad de las empresas en el Ecuador
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2017-04) Lema Tituaña, Eva Cristina; DT - Morales Carrasco, Lilián Victoria
    This research project seeks to identify the companies with the highest market concentration in the tanning and dressing sector in Ecuador, to describe the behavior of the profitability indicators of the four most representative companies in the sector and to interpret the relationship between the market concentration and the profitability of the oligopoly registered in the sector. The study is carried out through the structuring of five linear regression econometric models, which analyze the relationship between oligopoly profitability and market concentration, GDP growth rate and production costs. According to this, tests of suitability of the models such as the Ramsey RESET test, the nonlinearity test and the Collinearity test were carried out using the Inflation Factor of Variance. The investigation concluded that the leather tanning and marinating sector is concentrated and exerts market power, identifying an oligopoly formed by the companies: Curtiduría Tungurahua S.A., Servicueros S.A., Curtiembre Renaciente S.A. And Tenería San José.
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    El cumplimiento de las Normas Ambientales y su relación con la competitividad de las PYMES del sector curtiembre del cantón Ambato, 2016
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2016-10) Santana Arellano, Andrea del Pilar; Ortiz Viveros, Jesús
    The tannery sector is one of the most important in the local and national economy, as their products are highly demanded in the textile, footwear and even upholstery, but production of these companies is causing negative impacts on the environment, which environmental regulation should be an essential factor that contributes to control and mitigate pollution. For this reason this project develops the theme: "The compliance of environmental standards and its relation to the competitiveness of small and medium enterprises in tannery sector in Canton Ambato, 2016", to determine the current status of the tanneries in relation to these two variables, advances that occur in each company to have a more sustainable production and the difficulties that the producers have compliance in an optimal way with environmental regulations, affecting the levels of competitiveness. This project aims to encourage the implementation of strategies for a cleaner production, also to obtain competitive advantages and promote growth of small and medium enterprises in this sector.
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    El sistema de faenamiento bovino del camal municipal del cantón Ambato y su incidencia en el desarrollo económico local del sector Curtiembre
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Carrera de Economìa, 2015-03) Criollo Tenorio, Juan Carlos; DT - Álvarez Freire, Alejandro Dostoiewski