Browsing by Author "Fárez Fárez Sandra Pamela"

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    Análisis del impacto de la transición de persona natural a persona jurídica en la gestión administrativa y financiera de la Empresa Industrias Mecatec S.A.S.
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Fárez Fárez Sandra Pamela; Yuquilima Molina Dayanna Elizabeth
    This technical project analyzes the impact of a sole proprietorship not required to keep accounting records becoming a Simplified Stock Corporation (S.A.S.). This transition is fundamental to the company's development due to the administrative and financial changes it entails. The research focused on Industrias Mecatec S.A.S., located in the city of Cuenca, on the Monay Bahuanchi road in the Carapungo sector. The company began its economic operations as a sole proprietorship not required to keep accounting records on November 12, 2019. Due to its growth and market positioning, the company chose to adopt legal status, transforming into a Simplified Stock Corporation (S.A.S.) on January 6, 2026, due to the benefits and flexibility it offers. The analysis revealed limited staff knowledge regarding the new administrative and financial management procedures, as well as the following findings: lack of an internal organizational structure, disorganization of the work team, lack of awareness of the new changes, and untrained personnel. The aim of this research was to analyze the impact of transforming a natural person not required to keep accounting records into a legal entity under the Simplified Stock Corporation (S.A.S.) model in the areas of administrative and financial management, encompassing accounting, tax, and labor aspects. The study employed a mixed-methods approach, utilizing quantitative components through the analysis of information regarding Simplified Stock Corporations (S.A.S.).