Contabilidad y Asesoría Tributaria

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Proponer la implementación de un sistema de costeo por órdenes de producción en un taller de alta precisión apoyado el uso de Excel, para determinar de manera precisa y oportuna el costo real en cada orden de producción
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Bustamante Paladines Johanna Maricela; Fajardo Tigre Daysi Maribel
Job order costing concentrates manufacturing costs at each stage of the process. Its importance lies in the sequential recording of each operation involving raw materials, labor, and manufacturing overhead costs until the final product is obtained. It accumulates costs for each manufacturing stage, recording the information on each production order. This, in turn, provides the basis for the cost sheet, a report that informs management decision-making. The purpose of this research is to demonstrate the support that an office software tool like Excel provides for recording and managing data within a job order costing system. Therefore, a propositional research approach with a qualitative focus was chosen. This method allowed for an evaluation of the current state of the costing and resource control system used in the high-precision workshop; the determination of job order costing as the appropriate methodology; and the identification of Excel as the ideal office software tool to support the recording, accumulation, and reporting of costs.
Diseño de un modelo referencial de salud financiera para el sector comercial de Cuenca, fundamentado en el estudio de las 20 empresas con mayor nivel de activos
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Quito Jaramillo Erik Brando
The commercial sector of the city of Cuenca plays a significant role in the local economy; however, it does not have a reference model that allows for a comparative evaluation of its financial health. In response to this situation, the purpose of this research was to design a financial health reference model based on the analysis of the 20 commercial companies with the highest level of assets during the 2024 fiscal year. The methodology adopted a quantitative, descriptive, and non-experimental approach, using official information published by the Superintendence of Companies, Securities and Insurance of Ecuador. Vertical analysis of financial statements and the Altman Z2’-Score model were applied, calculating indicators of liquidity, solvency, asset productivity, and equity support. The results showed a financial structure characterized by a high proportion of current assets and a predominance of short-term liabilities; likewise, the sectoral average Z2’-Score was located within the safe zone, although with dispersion among companies. In conclusion, a reference model based on average, minimum, and maximum parameters was consolidated, providing a comparative tool to assess the financial stability of the commercial sector of Cuenca and support strategic business decision-making.
Elaboración de una guía práctica tributaria para los micro comercios del sector maderero de la Plaza Rotary
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Barrios Rodríguez William Guillermo; Déleg Fernández Nilson Amauri
The objective of this research was to develop a practical tax guide for merchants in the lumber sector at Plaza Rotary in the city of Cuenca, with the aim of strengthening their knowledge and facilitating compliance with their tax obligations. The problem stemmed from a lack of knowledge of tax regulations and difficulties in managing tax-related processes, a situation that can hinder the formalization and growth of their businesses. The research employed a mixed methods, approach descriptive, documentary, and field based and utilized observation, surveys, and focus group interviews to collect data. The study population consisted of 110 merchants in the Rotary Plaza, with a sample of 20 merchants from the lumber sector. The results revealed gaps in knowledge regarding tax obligations and identified the need for simple, clear information that is easy to understand. Based on these findings, a practical guide was developed that includes content, examples, and support tools. It is concluded that this proposal serves as a guidance tool that can contribute to strengthening tax culture and facilitate compliance with tax obligations.
Diseño de un manual administrativo orientado al fortalecimiento de la gestión interna del hotel Tomebamba
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Campoverde Mejía Valeria Lissette; Montero Vélez Pablo Alejandro
An assessment conducted at the Tomebamba Hotel in Cuenca revealed several findings, including the absence of formal guidelines, ambiguity in the distribution of duties, and a lack of defined and documented processes; these issues were corroborated by hotel staff through a survey. In response, an administrative manual was designed specifically tailored to the hotel’s actual conditions, with the aim of significantly optimizing its administrative management and thereby improving service quality and working conditions. The manual’s design includes guidelines aimed at improving efficiency and service quality, which are essential in the hospitality industry.
Análisis de la reducción del IVA aplicado en periodos de actividades turísticas en el Hotel San Juan Cía. LTDA en la ciudad de Cuenca para el diseño de la guía práctica que aporte conocimientos a las actividades empresariales turísticas
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Espinoza Padilla Jeferson Adrián
This paper analyzes the application of the temporary reduction of VAT to 8% in holiday periods at the Hotel San Juan Cía. Ltda., located in the city of Cuenca. The study starts from the need to understand how this tax provision is applied within the establishment and to identify the operational difficulties faced by the personnel in charge of its execution. As a complement to this research, approaches with descriptive, documentary, and field scope were combined. To do this, financial statements were analyzed, current tax regulations were reviewed, and a survey was applied to the administrative and accounting staff of the hotel. The results showed that, although the staff is aware of the existence of the VAT reduction, there are doubts at the time of applying it, and there are no documented guidelines that guide the process uniformly. Based on this diagnosis, a practical guide to tax procedures was built aimed at facilitating the correct application of the reduced VAT rate on holidays. This proposal seeks to strengthen the internal management of the hotel, reduce errors in billing, and contribute to proper compliance with current tax regulations.
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.).
Guía práctica de cumplimiento tributario para comerciantes de alimentos preparados del Mercado 12 de abril, Cuenca
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Ballagán Samaniego Doménica Alejandra; Largo Narváez Vicente Fernando
This technical project arose from the need to strengthen tax awareness among prepared food vendors at the 12 de Abril Market in Cuenca. During the problem identification phase, it was found that most of these taxpayers have a significant lack of knowledge about their tax obligations, especially due to a lack of ongoing training or clear and simple information from the Internal Revenue Service (SRI). This project was developed using techniques such as surveys, interviews, and direct observation to obtain real data based on the economic and operational realities of the sector. As a result, a practical guide was designed, tailored to the vendors' needs. Its main objective is to strengthen their regulatory and tax knowledge, leading to better tax compliance. The guide was developed based on the difficulties, problems, and information necessary for their business activity. In this case, the vendors belong to the RIMPE (Popular Business) tax regime. The guide aims not only to resolve doubts but also to promote autonomous and efficient tax management and minimize the risk of penalties.
Riesgos en el Análisis de los indicadores contables de las cooperativas de segmento 4
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Narea Sinchi Kevin Andrés; Tamayo Flores Daisy Maribel
This technical degree project analyzes the risks associated with the use and interpretation of financial indicators in Savings and Credit Cooperatives (COAC) of segment 4 in Ecuador. These entities play a fundamental role within the popular and solidarity-based financial system by providing access to financial services to sectors traditionally excluded from conventional banking. Despite their importance, these organizations face limitations related to financial information quality, internal control weaknesses, and deficiencies in the technical interpretation of accounting indicators. The study identifies a central problem: the inadequate interpretation of financial indicators such as liquidity, solvency, delinquency, and profitability, which may lead to poor decision-making and affect institutional stability and sustainability. Additionally, risks related to regulatory non-compliance, limited technical training, and the absence of technological tools for efficient financial analysis are highlighted. Methodologically, the research adopts an applied approach, supported by theoretical foundations in financial information, risk management, and internal control, combined with the analysis of real data from segment 4 cooperatives. For financial evaluation, the methodology established by the Superintendence of Popular and Solidarity Economy (SEPS) is applied, which is based on an integral approach similar to the CAMELS model. This framework considers key dimensions such as capital adequacy, asset quality, management efficiency, earnings, liquidity, and sensitivity to risk, allowing a structured identification of financial risks and institutional weaknesses. As its main contribution, the project proposes the design of an artificial intelligence-based tool to optimize the calculation and analysis of financial indicators, enabling early risk detection and improving decision-making processes. This proposal aims to strengthen administrative and financial management, promoting efficiency, transparency, and sustainability. In conclusion, the study demonstrates that the proper interpretation of financial indicators, aligned with regulatory methodologies such as those of SEPS and supported by technological tools, is essential to mitigate risks and improve institutional performance in segment 4 COACs, contributing to the strengthening of Ecuador’s popular and solidarity-based financial system.
Déficit de cultura y planificación financiera en jóvenes universitarios del Instituto Superior Tecnológico Sudamericano: impacto en el sobreendeudamiento y la estabilidad económica
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Reinoso Muñoz Luis Fernando; Zhañay Zenteno Mariuxi Dayanna
This research aimed to analyze the relationship between financial literacy, financial planning, and over-indebtedness among students at the Instituto Superior Tecnológico Sudamericano, with the goal of identifying determining factors and suggesting strategies to strengthen financial literacy and foster proper management of economic resources. The study employed a mixed-methods approach, integrating qualitative and quantitative elements to gain a comprehensive understanding of the phenomenon. It was a descriptive, correlational field study using a non-experimental, cross sectional design. The study population consisted of 493 students across various ages, majors, and academic levels. The results revealed that a large proportion of students possess limited financial knowledge, demonstrate poor saving habits, and do not practice personal budgeting. Similarly, a significant number of respondents held outstanding debts and faced difficulties meeting their obligations, resulting in delayed payments. Furthermore, financial concerns were found to significantly impact academic performance, emotional stability, and the continuity of their education. The study concludes that there is a direct link between inadequate financial literacy and planning and high levels of indebtedness among students at the Instituto Superior Tecnológico Sudamericano, which considerably affects their economic stability. Based on these findings, a personal budget template was designed to help improve the students' overall financial organization.
Diseño de un sistema de costeo por órdenes de producción aplicado a las artesanas “Red de Mujeres Rurales Independientes del Azuay”, caso práctico en Cerámicas Carmiarst
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Plaza Vizhñay María del Carmen; Ruiz Mena Jennifer Ariana
The research aimed to design a costing system for the artisans of the Network, using Cerámicas Carmiarst as a case study. The research arose from the need for a simple technical system to record production costs. Currently, the artisans set their prices empirically without a solid understanding of the process, and it was also observed that 45% of the artisans lack a tax identification number (RUC). Therefore, a mixed-methods approach was developed to gain a better understanding of the artisans´circumstances, employing surveys, interviews, and other methods.The results showed that most artisans maintain informal records without a formal accounting system. Consequently, 70% have difficulty calculating the unit cost of their crafts, thus highlighting the need to strengthen their knowledge of cost accounting. Therefore, an Excel tool was designed to automatically calculate the costs and economic performance of their products, including raw materials, labor, and indirect manufacturing costs. This proposal facilitates better cost management and resource management, contributing to the profitability of the artisan activity.
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.
Guía Práctica del Sistema de Devolución del IVA y su Accesibilidad para Adultos Mayores Rurales de la Parroquia Tarqui, Cuenca
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Illescas Chacha Kerly Lizbeth; Villa Lojano Miryam Andrea
This technical project stems from the need to analyze the Value Added Tax (VAT) refund system and its accessibility for older adults in the rural community of Acchayacu, Tarqui parish, Cuenca canton, with the aim of developing a practical guide that facilitates access to this tax benefit. The research was conducted using a mixed-methods, descriptive, field-based approach, applying a twelve-question survey to a sample of eighteen older adults (calculated using a statistical formula for finite populations based on a total of twenty beneficiaries) and interviews with two key informants. The results showed null or superficial knowledge of the benefit in 67% of respondents, a 90% dependence on family members or friends as a source of information versus only 5% who turned to digital media, and a marked digital divide, as 84% felt little or no comfort using technological tools. Fifty-six percent had never carried out the procedure, and those who did attempt it rated it as average or difficult. Despite these barriers, 100% of participants considered this benefit important and expressed a desire to receive more information, while 89% believed it would improve their quality of life in certain respects. Based on these findings, a practical guide was designed using simple language and visual support, aimed at narrowing the gap between the legal recognition of the right to a VAT refund.
Elaboración de una guía práctica para la formalización y cumplimiento tributario de los artesanos de COPEFA, cantón Gualaceo
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Macas Gutiérrez Nicole Doménica; Martínez Granda Francisco Josué
The objective of this project was to develop a practical tax guide to facilitate the regularization, formalization, and compliance with tax obligations of artisans belonging to the Permanent Committee of Artisan Producers’ Fairs (COPEFA) in the canton of Gualaceo, province of Azuay. This initiative arose from the need to address the tax compliance gaps identified among this group of 42 active members, notably a high percentage of artisans without a valid Unique Taxpayer Registration Number (RUC), without artisan certification from the National Council for the Defense of Artisans (JNDA), and with a marked lack of familiarity with the digital platforms of the Internal Revenue Service (SRI). This study was conducted using a mixed methods approach combining applied and field research and employed techniques such as surveys, interviews, document review, and a census. The results showed that 67.65% of artisans lack artisan certification, 32.35% do not issue sales receipts, and 38.34% are unfamiliar with the use of digital platforms such as the SRI online portal, indicating a limited tax culture and a significant digital divide within the sector. Based on this assessment, the Practical Tax Guide: Formalize Your Art was developed and disseminated. This reference tool is grounded in current legal regulations, written in simple language, and includes visual aids; it is designed to reduce the risk of penalties and strengthen COPEFA’s organizational sustainability.

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