Contabilidad y Asesoría Tributaria

Permanent URI for this collection

https://repositorio.sudamericano.edu.ec/handle/123456789/24

Browse

Browsing Contabilidad y Asesoría Tributaria by Title

Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    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.
  • No Thumbnail Available
    Item
    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.