Contabilidad y Asesoría Tributaria

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    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.
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    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.
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    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.
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    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.
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    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.