Contabilidad y Auditoría
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Item El incremento del IVA y las ventas aplicado en la empresa Lava Jean’s en el cantón Ambato período Marzo – Diciembre del 2016(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-03) Castro Vásconez, Angel Javier; DT - Arias Pérez, Mauricio GiovannyThe case analysis has the fundamental purpose of responding to the detected problem that is: "The increase of IVA and the sales of the company Lava Jean's of the city of Ambato in the period May December 2016" considered as one of the relevant points as the increase of two percentage points of IVA, provided by the tax policy has been one of the primary factors affecting the amount in this case does not directly affect the sales of the company but other factors that have caused is that their levels decrease but not in large magnitude, leading the company to absorb 2 points of IVA, so that customers do not move away in their entirety if it is consumed in lesser quantity during the validity of said policy, presenting main problems in the sales because the company has not developed an adequate use of sales policies as it has not provided the payment facilities; the level of the research is exploratory, as it is an issue that is not well addressed. It is concluded that the Law of Solidarity and Citizen Co-responsibility did not have a strong impact on the sales made by the company Lava Jean's.Item Dinero electrónico y su impacto económico en las empresas comerciales de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-06) Rodríguez Paredes, Jonathan Humberto; DT - Proaño Córdova, Telmo DiegoToday technology and commerce in the world develops at high speed and means of payment with it, that is why has given way to the initiative proposed by the government to implement an electronic money system (SDE) that Facilitate users to make fast and secure transactions, contributing to all economic sectors including financial. The objective of this research is to provide a perspective on the use and implementation of the electronic money system (SDE) in Ecuador based on mobile phone, which is one of the initiatives proposed by the government of Eco. Rafael Correa, which will be administered and controlled Only by the Central Bank of Ecuador (ECB), seeks the financial inclusion of the most vulnerable population, providing access to financial services in a simpler, faster, safer and cheaper way, where citizens can carry out their trade transactions, Optimizing time and resources, as well as making payments for basic services and taxes, making money more dynamic in its circulation. The economic impact will be reflected in the saving of time and the reduction of expenses for use of the financial system, in addition to considering the tax incentives established by the Organic Law for the Equilibrium of Public Finance, published in Official Gazette No. 744 of 29 Of April 2016, which is to promote the use of electronic money as a mechanism to include marginal sectors that do not have the opportunity to access the financial system. The objective of this research is to determine the economic benefits in the use of the Electronic Money System in the commercial enterprises of the canton of Ambato province of Tungurahua, which according to the Consumer Confidence Index (Central Bank of Ecuador, 2017) is recognized at the level As one of the five cities of greater economic importance, this is why it is considered feasible to carry out this research in the city of Ambato, so we proceeded to compare rates or costs of traditional financial services (issuance of checks, deposits, Withdrawals, transfers) versus the fees or costs of the electronic money system and also a tax payments projection was made, differentiating the use in both cases, the results allow to observe the benefits and advantages both economical and saving of time and resources.Item El dinero electrónico como Política Fiscal en el Ecuador(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-10) Coba Ramos, Diana Paola; DT - Mera Bozano, Edgar FabiánThe research work has the fundamental purpose of publicizing the new electronic means of payment established by the Ecuadorian Government, one of the key points, because by not having its own currency, we depend on another country for the renewal of worn or damaged banknotes, annually they mean higher costs to replace them and makes the country make decisions that minimize unnecessary expenses. An electronic tool to solve the problems in society is the development of a payment system with electronic money or also called cash from my cell to generate the savings that the country needs and improving their technological levels that help sustainability. The main contribution of this work is to help spread the payment with electronic money in every city of our country, in order to choose a culture of appropriate electronic pay plan through a technological tool payment of basic services, recharges cell phones, domestic money orders, bank transfers and others that will be very helpful to save time and risks of carrying cash, a major point for full implementation and acceptance of people to this system is to know the different tax benefits offered and the ease with which you can handle transactions.