Contabilidad y Auditoría

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Subject: search.filters.subject.AUDITORÍA AMBIENTAL

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    La auditoría ambiental y la rentabilidad social en las PYMES del sector maderero de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-10) Sánchez Núñez, Graciela Andreina; DT - Moscoso Córdova, Jeanette Lorena
    The environmental audit is established to the lack of an adequate internal control does not allow to protect and adequately safeguard the resources with which they dispose as well as obstructs the correct fulfillment of the goals and objectives. Environmental control through auditing is an evaluation tool for environmental management, while social profitability refers to the benefits that a company can obtain from a project or investment of a company, thus, the problem of poor management of environmental and economic taxes in which the study focuses on the use of the methodology with a mixed qualitative-quantitative approach carried out with a bibliographical and experimental field research whose results are tabulated and represented by statistical charts to verify the hypothesis that was raised in this research topic environmental auditing and social profitability in SMEs, it is therefore concluded that the procedures applicable to the contribution of environmental auditing as an evaluation measure in SMEs in the timber sector in the province of Tungurahua, will be responsible for issuing a crit in the event of technical, legal or economic non-compliance, through the application of an environmental audit to determine the socially responsible results in which it may have a focus on its usefulness and net investment. In addition, a suitable result is achieved and to be improved and not likely to have glosses for non-compliance with the environmental standards that currently are typified in the municipal executive decrees and ordinance of the sector in which tend to obtain environmental licenses.
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    El plan de manejo ambiental como una herramienta para reducir costos ambientales en la Empresa Eléctrica Ambato Regional Centro Norte S.A., 2016
    (2017-10) Jumbo Salazar, Thalía Emperatriz; DT - Paredes Cabezas, Maribel del Rocío
    A medida que avanza el siglo XXI los contextos cambian por lo cual las empresas deben mantener un enfoque preventivo el cual favorezca al entorno, promoviendo una mayor responsabilidad ambiental, alentar al desarrollo y aplicación de tecnologías favorables que favorezcan al medio ambiente. A las empresas les corresponde adoptar y promover buenas prácticas ambientales adoptando medidas que permitan concienciar a la población y las cuales permitan minimizar los impactos al ambiente. En este entorno la Empresa Eléctrica Ambato R.C.N.S.A, viene cumpliendo con el marco jurídico ambiental, corrigiendo ciertas recomendaciones presentadas por las Auditorías Ambientales efectuadas en años anteriores y por los entes de control; consciente de este escenario, los últimos años ha desarrollado campañas, planes y programas los que permitan proteger y conservar el medio ambiente; para lo cual se han destinado recursos económicos que se encuentran establecidos el PMA bajo el cual se desarrollan las actividades ambientales. Es así que la propuesta del presente análisis ayudará a mejorar las operaciones administrativas y financieras que desarrolla la EEASA, ya que se está dejando constancia de la importancia de tener un mejor control sobre el PMA y por ende de los Costos Ambientales generados por la empresa.
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    La auditoría ambiental y el desarrollo económico.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Pilaguisin Hidalgo, Andrea Laura; DT - Sanchez Sanchez, Ruben Mauricio
    The leather and footwear sector plays a key role in the economy, this consolidates much of the economic movement in the region but there is a fundamental aspect which business to that economic activity have been identified. To study I analyze the tanneries Tungurahua Promepell SA and SA, the same that have reflected an oversight in the environmental audit of these organizations. Besides this it was possible to identify gaps that companies have in their processes and whether in the environmental field, companies themselves are stable and generate appreciable to proceed with regard to his business profits, but the same could improve if organizations are starting in environmental and safeguards to ensure their future plans and the organization itself. Environmental audits ensure economic growth and development of institutions supported by the environmental safeguards that gives the organization to improve its processes when reuse raw materials.
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    Manejo de los residuos orgánicos y su impacto en la rentabilidad en la empresa AVÍFLORIDA.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-04) Pérez Villafuerte, Paola Cecibel; DT - Ortiz Coloma, Paúl