Tesis Área Administración

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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.).
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 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.
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.
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.
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 una estrategia de marketing digital para mejorar la tasa de conversión del Área Call Center del Almacén Best PC en Cuenca; periodo 2025-2026
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Pando Cortez Tania Fernanda
This research project presents a strategic proposal to improve digital marketing in the call center and increase sales for Mega Best PC in Cuenca. Although the main office in Quito invested in advertising, the study showed that 61.7% of the local market does not know the brand. Also, 73.2% of users think the customer service is slow. Because of this, customers leave the sales funnel and the company does not reach its goals. The main objective is to propose a digital marketing strategy to improve response times and local brand positioning. The study used a quantitative and descriptive method with surveys for potential customers in Cuenca. The results show that customers have a budget between $350 and $800. They value technical warranties, and 91.4% prefer to finish the purchase in the physical store. They also want more trust in online sales. The proposal includes a Canvas model, an optimized Customer Journey Map to analyze the buying process, and a CRM for local management. It also uses chatbots for immediate answers and personal advice. In conclusion, digital tools reduce operational problems and turn customer interest into real sales. This improves trust and gives the company an advantage over local competitors.
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.
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.
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.
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.
Implementación de un plan de negocios para la empresa de desarrollo de proyectos con enfoque en el sector artesanal de la ciudad de Cuenca-Ecuador
(Instituto Tecnologico Superior Sudamericano, 2022) Mayra Elizabeth Cabrera Ordoñez
El presente Trabajo de Titulación tiene dos fases, en primer lugar, consiste en conceptualizar las diferentes formas de constitución empresarial, desde el punto de vista económico y estratégico para la implementación de una empresa de asesoría en materia empresarial y de marketing en la ciudad de Cuenca, dedicada en primera instancia al sector artesanal. De igual manera, investigar sobre las principales características del servicio de asesoría en el medio, sus fortalezas, debilidades y estrategias que permitan proponer acciones eficientes para establecer un giro de negocio enriquecedor en el mercado local y nacional. Por otro lado, estudiar el mercado artesanal de Cuenca, poniendo especial énfasis en su estructura, con el fin de conocer sus principales necesidades, pues los pequeños artesanos no cuentan con una orientación adecuada, conocimientos administrativos o medios económicos suficientes que les permita acceder a un proceso de asesoría eficiente para impulsar sus negocios en el mercado. Para alcanzar la consecución de dichos objetivos, se parte del análisis del entorno, tanto externo como interno, con el fin de conocer de cerca los diferentes factores políticos, económicos, sociales, tecnológicos y ambientales que pueden afectar o favorecer a la implementación del negocio en el medio local. De igual manera, el análisis sierve para definir de dónde nace la iniciativa empresarial, su estructura, competencia y el segmento de mercado al cual se dirige para posteriormente establecer las estrategias adecuadas. Siguiendo la estructura lógica del presente plan de negocios, se determinan las herramientas adecuadas para realizar la investigación de mercados, con el afán de hacer un levantamiento de información, tanto cuantitativo como cualitativo que permita recabar los factores más relevantes para la toma de decisiones. Este proceso introductorio concluye con la elaboración de matriz FODA, en la cual se analizan todos los parámetros externos e internos como punto de partida para la formulación de estrategias correctivas e innovadoras. Finalmente, se plantean siete estrategias para alcanzar los objetivos propuestos, tanto para la implementación de la empresa de asesoría como para la aplicación de conocimientos, para ello se han considerado dos casos de estudio dentro del área artesanal, en los cuales se ha aplicarán paquetes de servicios diferenciados según su necesidad inmediata.
Plan de branding y creación de logotipo, y manual de identidad corporativa para la Empresa Phitanamaki CIA. LTDA. en la ciudad de Cuenca
(Instituto de Tecnologías Sudamericano, 2020) Mendoza Wolf Juliana Stefania; Quito Villa Esteban Leonardo
This project is responsible for generating direct connection with the brand, especially through brand, redesign of a new corporate visual identity for the hat exporting company "Phitanamaki"; artisan hands of the city of Cuenca and an advertising campaign on the social network Facebook. A coherent visual identity brings many benefits to an institution. This work aims to cover several aspects from the creation of identity, such as the development of a new Imagotype, accompanied by a user manual and a public campaign on the social network of Facebook to the creation of events, which can maintain a connection more direct between consumers and the company; In addition to establishing links with employees through employer branding, employees can have that way that they feel more motivated when doing their jobs and in this way be able to convey that motivation to their customers. The restructuring of a brand is very important for a company to reach the highest levels in the performance of its functions. A corporate manual is the physical manifestation and makes visual references of the identity of an organization. Through environmental research and market research, learn more about the reasons why consumers buy products, thereby obtaining strategies that allow you to lose the opportunities presented by the company. After a previous study and the subsequent creation of a creative brief, a new Isologotype was developed, which was the basis for starting to work on the manual; This defines the appropriate uses and applications both internally and externally in print and digital media. The project sought to provide a cooler graphic identity that matches the name and efforts they make so that more people can identify with the company's projects.
Plan de marketing digital para el posicionamiento de la empresa “Team Digital” en el periodo 2025 - 2026
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Heras Arévalo Gabriela Valentina
This research project aims to design a digital marketing plan to improve the positioning of the company “Team Digital” in Azogues. Through a situational diagnosis, it was identified that the lack of planned strategies limits the business’s visibility, relying exclusively on organic growth. The methodology applied is descriptive in nature with a mixed-methods approach, using tools such as surveys and mystery shopper techniques. These instruments allowed the collection of precise data regarding weaknesses in customer service and interaction on digital platforms. As a result of the research, strategies are proposed that combine the marketing mix with the strengthening of the company’s administrative and operational structure. The tactics include the creation of content focused on building consumer trust and the formalization of internal processes to optimize the purchasing experience. The financial validation of the plan demonstrates high profitability, with a 139% return on investment over a six-month period. It is concluded that the professionalization of digital management is key to the sustainability of the business in the technology market.
Plan de marketing digital y social para el posicionamiento de la Fundación Compartiendo Sonrisas
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Chacón Torre Joan Mateo
This titling project proposes the design of a digital and social marketing plan to improve the institutional positioning of Fundación Compartiendo Sonrisas, a non-profit organization located in the El Cebollar sector of Cuenca, Ecuador. The main identified problem is the foundations limited visibility and lack of corporate identity, which hinders its ability to attract allies, volunteers, and resources to sustain its social programs. In response, the general objective is to develop a strategic communication plan that integrates digital marketing tools social media, website, online content and social marketing strategies awareness campaigns, community alliances to strengthen the organizations image, credibility, and community reach. The methodology employed is qualitative with a descriptive and propositional scope, including an internal diagnostic, a semi-structured interview with the foundations director, and document review, in order to understand the current situation and implement a feasible proposal. As a result, a structured marketing plan was developed with specific actions: creation of a visual identity, activation of social media channels, management of strategic alliances, and a timeline for execution. Among the projected findings, the plan is expected to achieve greater digital presence for the foundation, increased recognition within the local community, and the formalization of at least three strategic alliances. In conclusion, the project highlights the importance of communication planning in the social sector, providing a roadmap for Fundación Compartiendo Sonrisas to strengthen its reputation and sustainably expand its community impact.
Plan de marketing para el posicionamiento de la Galería Artesanal Khuyay en la ciudad de Cuenca
(Instituto Superior Tecnológico Particular Sudamericano, 2026) López Quito Joseline
The objective of this research project is to design a marketing plan that contributes to the positioning of the Khuyay company in the artisan ceramics market in the city of Cuenca. Khuyay is a brand based in Ecuador, dedicated to honoring high craftsmanship with cultural identity, manual processes, and modern design ideas, collaborating with artisans in their own communities. This study is conducted within the artisan ceramics industry, as it is considered an area with strong growth and differentiation potential due to the highly competitive market for industrialized products and low-cost e-commerce sites. These pieces are important because of their high quality and symbolic and cultural value; however, due to the absence of a structured marketing plan, they are not being visible or positioned as they should be in the local market. The research study applies a mixed descriptive and cross-sectional methodological approach. It used qualitative methods with in-depth interviews and mystery shoppers, and quantitative methods with structured survey questionnaires for 374 participants as a sample. The insights provided researchers with information about consumer preferences, buyer willingness to pay, preferred visual style, and the most popular digital channels used to find artisanal brands. It was analyzed using a PESTEL environment, a SWOT matrix, Porter's five forces model, and buyer persona definition to devise a digital marketing strategy based on the conversion funnel (full funnel) for the campaign that could integrate campaigns in Meta Ads, a specialized landing page, and lead management through WhatsApp and a CRM system. A detailed digital marketing plan process will improve Khuyay's position as an industry benchmark for personalized artisanal ceramics in Cuenca, enhance its market visibility, optimize commercial management, and lead to sustainable market growth while maintaining the artisanal character of the product at its core, the study concludes.
Plan de marketing para la empresa ROI+ en la ciudad de Cuenca
(Instituto Tecnologico Superior Sudamericano, 2022) Mateo Daniel Becerra Bermeo
El presente proyecto se realiza, por una problemática que presentó la empresa la cual es la deserción de clientes, y la falta de comunicación para llamar a nuevos clientes, el objetivo central es enfocarnos en estrategias comunicacionales y fidelizaciones de clientes, en la cual se ocupó una metodología cualitativa y cuantitativa, los cuales nos mostraron cómo está la satisfacción de los clientes en cuanto a los planes que se oferta dentro de la empresa de ROI+, adicionando a eso se entendió que la mayoría de los negocios cuencanos poseen lo que son redes sociales pero no tienen un personal capacitado para dichas acciones, por ende se vio que tiene grandes oportunidades ROI+, dentro del mercado cuencano para vender sus nuevos planes de manejo de redes sociales, los mismos meses atrás se procedieron con cambios dentro de los precios ya que no llamaban la atención de nuestro público objetivo que teníamos. Ahora con los nuevos planes que se aperturaron dentro de la agencia, se pudo observar que de una manera rápida uno de nuestros clientes regresó con la agencia para que de nuevo les ayude con lo que son manejo de redes sociales. Por ende se puede decir que si aplicamos cada una de las estrategias planteadas en este presente plan de marketing pudiéramos tener un mayor alcance dentro del segmento al cual nos estamos enfocando y adicionando a eso pudiéramos tener un buen reconocimiento a nivel local, y con la comunicación de las experiencias que tienen como clientes, nos pudieran referir a más negocios en otras partes a nivel nacional y con el paso del tiempo ser una gran empresa reconocida y con capacidades de poder competir dentro del mercado.
Plan de marketing y branding para posicionar la marca de la empresa Magazine de la ciudad de Cuenca, año 2021 - 2022
(Instituto Tecnologico Superior Sudamericano, 2022) Daniel Mateo Flores Bustos
En el siguiente trabajo se tratará de presentar una plan de marketing y Branding para la empresa Magazine centrada en fortalecer la marca y posicionar estratégicamente sus servicios en el Target que se enfocará, utilizando para ello estrategias de Trade Marketing y Branding, estrategias de fidelización, marketing de contenido, publicidad impresa, medios de comunicación, investigación de mercado, en los principales servicios de la agencia de marketing y con productos de comunicación comercial como publirreportajes y mapas comerciales. El proyecto recopila información primaria y secundaria de los factores internos y externos que influyen o afectan de forma directa a la empresa evaluando y comparando productos y servicios de su competencia, con la intención de otorgar valor diferencial y mejorar relaciones con clientes actuales y potenciales. Se trabajarán los servicios de marketing digital y comunicación comercial en donde se presentarán a través de plataformas digitales mejorando la presencia digital y promocionando los mismos. Para el desarrollo del proyecto se utilizará una metodología investigativa mixta con enfoque cualitativo, así como herramientas se utilizará encuestas. Para la creación de plataformas digitales irán de la mano el marketing, diseño y software para garantizar la experiencia del usuario, el embudo de ventas que se obtenga y generar nuevos clientes de alto valor que permita fortalecer el poder de negocio de Magazine. Desde la parte contable tendrá su respectivo análisis para posibilitar estrategias y la rentabilidad económica del proyecto presente
Plan de negocios para la creación de la cafetería Pet-friendly “Wiwakuna”, que se convierta a nivel local y nacional como referente en el mercado para el año 2024 al 2026 en la ciudad de Cuenca
(Instituto Tecnológico Superior Sudamericano, 2025) John Francisco Quezada Chimbaina
The following paper addresses the cultural change that society has undergone in terms of how pets are viewed today. Pets are now considered as members of the family, a significant contrast in comparison to how families were organized before. The problem arises based on this evolution in families seeking to live experiences with their pets, resulting in a new market, which at this time in Ecuador there are no businesses that satisfy it, which is summarized in a neglected market segment. The main objective is to develop a business plan for a coffee shop that meets all the necessary characteristics for pet owners. The methodology used was a mixed approach, using qualitative techniques such as interviews and mystery shopping, as well as quantitative techniques such as surveys. An internal and external analysis of the factors in which the cafeteria will be developed was also carried out. Based on this analysis, we were able to develop a solid proposal that satisfies the target public through a business plan.

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