Browsing by Author "Barrera Morales Camila Alexandra"

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    Diseño de un registro contable digital para optimizar el control de ingresos y gastos en una empresa comercial en la ciudad de Cuenca
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Barrera Morales Camila Alexandra
    The objective of this research was to design a digital record system for controlling income and expenses in a commercial business dedicated to the wholesale distribution of electrical materials, located in the city of Cuenca. The purpose was to improve the organization, reliability, and availability of its financial information. The study emerged from the use of manual records and isolated spreadsheets, document dispersion, delays in updating transactions, and the absence of periodic financial reports. These conditions limited administrative control and increased the possibility of accounting and tax inconsistencies. The research was conducted using a mixed method approach and was classified as applied and descriptive, with a non-experimental, cross sectional, documentary, and field-based design. Information was collected through documentary analysis, semi-structured interviews, direct observation, and an internal control questionnaire based on the COSO model. A total of 1,338 supporting documents from the 2023–2025 period were analyzed, including 1,287 purchase documents and 51 sales documents. The results showed that 9.27% of the documents contained data-entry errors related to dates, amounts, and transaction classifications. The study also identified complete dependence on manual processes and a lack of access controls. The COSO evaluation determined a compliance level of 62.07%, revealing weaknesses mainly in control activities and in the information and communication components. In response to these findings, a Microsoft Excel-based digital tool was designed and structured into configuration, catalogs, income, expenses, consolidated database, reports, dashboard, and user manual modules. The proposal includes data validations, drop-down lists, automated calculations, documentary controls, and the generation of monthly and annual reports. It was concluded that the proposed tool is operationally, economically, technologically, and legally feasible, and that its use will contribute to centralizing financial information, reducing errors, strengthening internal control, and supporting the company’s administrative and tax-related decision-making processes.