Contabilidad y Auditoría

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Subject: search.filters.subject.SALVAGUARDIAS

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    Los costos de importación y la rentabilidad de la empresa EM Electronics de la ciudad de Ambato
    (2020-02) Muñoz Carranza, Diego Esteban; DT - Caiza Lizano, José Esteban
    En la última década el país de manera continua ha contribuido con proyectos empresariales, de formación e inversión; por tal razón existe un incremento considerable en la creación de empresas lo que ha ocasionado hasta cierto punto una excesiva demanda y para satisfacer las necesidades, varios empresarios buscan nuevos mecanismo de oferta como son las importaciones. Frente a estos parámetros comerciales las autoridades para nivelar la balanza comercial toman medidas precautelares sobre bienes internos, esto quiere decir que las importaciones deben cumplir nuevas reglamentaciones establecidas; como es el caso de las salvaguardias y que en el año 2015 ocasionó varias dificultades a organizaciones que dependían de un porcentaje de inversión para adquirir sus productos; de igual manera para retribuir a la catástrofe que se produjo en el 2016 por el terremoto el incremento del IVA fue considerable del 12 al 14%. Estas dos medidas perduraron por dos años y varias empresas colapsaron o manejaron índices de rentabilidad demasiado bajos que hasta la fecha cubren sus flujos negativos. Por tal razón el presente trabajo detalla los factores que la empresa EM Electronics afrontó en estos años de medidas precautelares sobre las importaciones, con el uso de una investigación de campo y bibliográfica de manera descriptiva, correlacional y explicativa y con la aplicación de un cuestionario se pudo determinar la influencia de los costos de las importaciones sobre la rentabilidad de la empresa en los últimos 4 años. Con el uso de la información en cuanto a valores de importación por categoría de producto y sus costos adicionales de importación se midió la rentabilidad, rotación de inventario y conocer así la condición anual de la empresa.
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    Las salvaguardias y la incidencia económica del sector automotriz de la provincia de Tungurahua
    (2018-09) Díaz Sánchez, Paola Katherine; DT - Molina Jiménez, Ana Graciela
    Las salvaguardias son medidas de urgencia adoptadas por países que por sus importaciones han causado daño al producto nacional o un desequilibrio en la balanza de pagos. Esto ha sido tema de debate en el Ecuador, en especial en los últimos años debido a la implementación de 2.963 subpartidas con sobretasas del 45%, 25%, 15% y 5% a bienes de capital, materia prima y bienes de consumo. Esta decisión fue provocada por la apreciación del dólar y la caída de precios del petróleo afectando a múltiples sectores siendo el sector automotriz uno de ellos. Por esta razón nos lleva a este proyecto de investigación que se centra en analizar la incidencia que ha causado las salvaguardias en la situación económica del sector automotriz en la Provincia de Tungurahua. Donde la metodología que se aplicó fue documental involucrando a las empresas registradas en la Superintendencia de Compañías y las que tienen como Clasificación Nacional de Actividades Económicas CIIU 4 el componente G45, C29 y C22, de lo cual se obtuvo información del estado económico del sector mediante la extracción de cifras de los estados financieros y por medio de indicadores de rentabilidad se pudo apreciar como afectó significativamente la implementación de salvaguardias, además llegar a conocer su impacto y las estrategias que crearon los empresarios para responder ante tal problemática.
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    Impacto de las salvaguardias en los ingresos de las empresas del sector de accesorios para autos
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-03) Tipán Bayas, Johana Gabriela; DT - Tobar Vasco, Guido Hernán
    The recent increase in taxes in Ecuador increased the costs of maintenance, spare parts and accessories for vehicles since they are affected by this measure, which has led to a series of events in the vehicular sector, such as the decline in sales and nonconformities with products produced in the country, therefore the present investigation is carried out with the objective of determining the impact of safeguards on the income of companies in the automotive sector. For the study part of the field research to owners of companies dedicated to the sale of accessories for cars with the application of a survey that helped to know the current situation of the problem. Based on the investigation, it was determined that auto accessory stores show a drop in sales of between 12 and 50% since 2015, due to the application of tariff values such as safeguards, demonstrating that these measures The impact directly on the companies dedicated to the sale of auto parts, because the tariff raised the cost of the products, evidenced the need to establish protection mechanisms for the sectors that are affected by the adoption of tariff measures and that have repercussions on your income
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    El impacto de las salvaguardias a las importaciones en el margen de utilidad en la empresa Importadora Alvarado Vásconez Cía. Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-03) Cela Villacís, Noemí Alejandra; DT - Arias Pérez, Mauricio Giovanny
    The present research work has been carried out in the company Importadora Alvarado Vásconez Cía. Ltda., Aims to identify safeguards to imports of parts, parts and accessories of automotive vehicles in order to determine the impact it has had on the profit margin of the products, arises with the main identification of the problem of the company which is the increase in the cost of sales of the products, which is the basis for the research, which originates the search to solve the problem, for the fulfillment of the proposed objectives interviews were conducted for the personnel that work within of the company identifying the products that tax the tariff surcharge with the purpose of knowing its main effects in order to increase or maintain the profit margin desired by the company. The proposal that will solve the problem is the use of a cost methodology based on goals to make a readjustment in the cost of imported products, this will allow the company to increase the profit margin.
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    La implementación de las salvaguardias a las importaciones y su incidencia en la balanza comercial en el Ecuador durante el período 2014-2016
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2018-01) Arcos Bombón, Alex Daniel; DT - Ruíz Guajala, Mery Esperanza
    In this research project, an analysis is made of the effect of the safeguard policy on imports in the automotive sector, through which the before and after is determined, in order to see if there is an impact of imports. A general analysis is carried out showing how trade relations have been affected due to the restriction policy. To identify the impact on imports we used the discontinuous regression method, in addition to a multiple regression model was found, that import restrictions have a negative impact on the automotive sector, globally speaking; while on the mounted brake linings the impact is positive. It can be attributed that between the years 2013 and 2014 the regulation was changed for the importation of the autoparts of the vehicles; this is due to the increase in import quotas. The negative impact observed in the automotive sector is due to other activities which negatively affected applied measures that were not beneficial to the sector.
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    La aplicación de las salvaguardias y el comercio exterior de calzado, año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2016-09) Romero Palacios, Edith Elisa; DT - Vayas López, Álvaro Hernán
    This research work "Application of safeguards and foreign trade of footwear, 2015" has the objective to know the evolution of imports and exports of footwear in the country and the effect of the application of safeguards. It will analyze whether the "Surcharge Tariff" implemented by the National Government in this case footwear, met or not their goal. A statistical analysis of the effect they have had decisions made by government agents Ecuador is prepared, in terms of external trade policies are concerned, to verify what extent has promoted national footwear industry. By statistical information of imports and exports provided by the Central Bank of Ecuador, and sales information of footwear according to data from the Internal Revenue Service (SRI),the information was qualified according to the operationalization of the variables and then by supporting the software Gretl structuring a linear regression models that show which is the behavior of each of the variables subject to economic analysis, whose results contrast the hypothesis of incidence of protectionist measures in foreign trade of footwear.
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    La política de salvaguardia y su impacto en la productividad del sector calzado de la ciudad de Ambato provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2016-06) Paredes Andino, Marcelo Javier; DT - Romero Villacres, Washington Humberto
    This research analyzes the effect of fiscal policy (customs safeguard) in the productivity of small and medium enterprises in the footwear sector of the city of Ambato Ecuador, productivity is calculated by the relationship between the sector's revenues (sales) and the use of inputs such as labor, energy, capital, materials and other expenses). To determine the interference of the protectionist policy on productivity has been considered a sample of 333 small and medium footwear enterprises of the city, which by contrast variables is determined that fiscal policy impacts positively on productivity footwear industry through innovation local shoe offering better better quality product at an affordable price, in addition to knowing if a determining factor in the competitiveness of this important province of Tungurahua sector. The research is descriptive because what is intended is to detail specific characteristics in terms of sales volume of these small and medium enterprises.
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    La implementación de las salvaguardias y su incidencia en los precios de los artículos de ferretería
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016) Salguero Buitrón, Mónica Elizabeth
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    Análisis del impacto generado por la implementación de salvaguardias a las importaciones de electrodomésticos, en las Comercializadoras de la provincia de Tungurahua período marzo - octubre del año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-03) Valverde Endara, Gabriela Elizabeth; DT - Salazar Arroba, Germán Marcelo
    This research project's main purpose is to investigate the impact caused by the implementation of safeguards by COMEXI issued Resolution No.. 011-2015 measure taken by the national government, in order to face a crisis and economic destabilization of the country, due to the fall in oil prices, the appreciation of the dollar, the currency devaluation in neighboring countries like Colombia, Peru and the imbalance in the balance of payments. Specifically analyze the marketer of home appliances in the province of Tungurahua sector and how this affected the profitability of these businesses, marketers appliances have been decreasing their level of sales, for the measure imposed by the national government (safeguards) where it is to replace imports of appliances manufactured and assembled products in the country, to contribute to the development of the productive matrix and help balance the balance of payments. But this measure has caused shortages in products preferred by consumers as they prefer imported products either for their quality and durability and also dial in Ecuador we need to introduce technology production processes, and implement the necessary technology. Therefore marketers of appliances have had to reduce their profitability and adjust their costs, affecting staff because it has had to cut jobs. But making this as some sectors have increased domestic production of electrical and assembly thereof which has opened opportunities to the productive sector, since the import of parts for domestic production does not apply safeguards.
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    Las medidas arancelarias y la gestión empresarial de la empresa Automotores de la Sierra S.A.
    (2016-03) Paredes Álvarez, Diana Elizabeth; DT - Mera Bozano, Edgar Fabian
    The present investigation raises the theme: "The tariff measures and Business Management in the automotive company Sierra S.A", because it detects the failure to achieve targets, before which is set as main objective to perform an analysis on the percentages of increase of the tariff measures in the automotive industry, to determine the allocation to the final sale price in the Automotive Company of the Sierra S.A. through exploratory research applied to 62 employees surveys determines that the Business Management model applied by the company Automotive Sierra S.A. (ASSA) is not updated regularly so that if there is delay in the identification of corrective measures. Before the problem has been detected in the Automotive Company of the Sierra S.A, is proposed as a long-term goal should seek to become a producing company and assembling of vehicles, in every sense of the word, i.e. that in the company to develop and manufacture engines, bodyworks, gearboxes and automotive parts and that does not prove only in a dealer to purchase imported vehicles and assemblies with high prices of acquisition, pudiéndola make the company same taking into account the labor, the excellent quality control so as to avoid future claims so as to maintain a good national and international image. As a result ASSA would increase its sales, would obtain the increase in its profitability and create more jobs at the national level.