DSpace Colección :
https://repositorio.uleam.edu.ec/handle/123456789/439
2023-10-25T14:41:03ZLos costos de producción y su incidencia en la gestión financiera de la Empresa procesadora de café Asproincam de Manabí.
https://repositorio.uleam.edu.ec/handle/123456789/4758
Título : Los costos de producción y su incidencia en la gestión financiera de la Empresa procesadora de café Asproincam de Manabí.
Autor : Pin Rodríguez, Gema Yarline
Resumen : The investigation is aimed at Analyzing the production costs and its incidence in the financial management of the coffee processing company ASPROINCAM, period 2021. Today, small, medium and large companies need to have good control over their production process to avoid deficiencies in the process, such as: lack of maintenance of the organization's machinery, poor coordination of administrative, operational and financial activities, provoking that there is wasted time that does not allow the accomplishment of the organizational goals but over all the generation of unnecessary expenses. The inductive-deductive method was applied to understand the development of the control of the coffee production process in the Coffee Processing Company “Asproincam”, from the knowledge of the cost elements, the use of raw material, the use of waste, etc. through the survey technique and the interview conducted with the Company's Administrator and employees; However, the use of a production cost system does not allow to control or reduce maintenance costs and capital costs.
The company has been operating for 6 years in an empirical manner due to the lack of preparation in matters concerning the accounting of costs, processes, which allow to obtain greater profitability and/or to determine the real gross utility of the same. For this reason, it is intended to change the methodology of the production process that is being carried out, through more effective and efficient controls in the search for the improvement of business activities.
Descripción : La investigación está dirigida a Analizar los costos de producción y su incidencia en la gestión financiera de la empresa procesadora de café ASPROINCAM, periodo 2021. Hoy en día las pequeñas, medianas y grandes empresas deben tener un buen control de su proceso de producción para evitar deficiencias en el proceso como lo son: falta de mantenimiento a las maquinarias de la organización, deficiente coordinación de las actividades administrativas, operativas y financieras, provocando que haya tiempo desperdiciado que no permita el cumplimiento de las metas organizacionales, pero sobre todo la generación de gastos innecesarios.2023-01-01T00:00:00ZEfectos económicos de la pandemia Covid-19 en los negocios de actividad artesanal de la ciudad de Salinas, provincia de Santa Elena.
https://repositorio.uleam.edu.ec/handle/123456789/4757
Título : Efectos económicos de la pandemia Covid-19 en los negocios de actividad artesanal de la ciudad de Salinas, provincia de Santa Elena.
Autor : Zambrano Hidalgo, Jean Carlos
Resumen : The objective of this essay is to analyze the economic effects of the covid-19 pandemic in artisanal activity businesses in the city of Salinas, canton Salinas, province of Santa Elena. This study has a research design not
transversal experimental, that is, only the pandemic period and one place are considered specific as the city of Salinas is, the scope of this work is exploratory accompanied by bibliographic and field research. For research development the inductive method was used; the techniques used to collect information reliable and trustworthy are the documentary analysis with their respective bibliographic records and the surveys with the questionnaire directed at 152 local artisans. Once the data analysis was carried out, it was determined that covid-19 had an impact very negative in 95% of the artisans, where their businesses were affected. business, in sales, production, investment and other financial indicators of the business. It is concluded that business owners must apply strategies financial and virtual solutions that allow you to face the effects caused by covid-19 in your business, improve your economic conditions and develop in the market.
Descripción : El presente ensayo tiene como objetivo analizar los efectos económicos de la pandemia covid-19 en los negocios de actividad artesanal de la ciudad de Salinas, cantón Salinas, provincia de Santa Elena. Este estudio tiene un diseño de investigación no experimental transversal, es decir se considera solo el periodo de pandemia y un lugar específico como es la cuidad de Salinas, el alcance de este trabajo es exploratorio
acompañada de la investigación bibliográfica y de campo.2023-01-01T00:00:00ZAplicación de técnicas contables e informáticas y su incidencia en la gestión financiera en la farmacia Santa Martha en la ciudad de Manta en el periodo 2021.
https://repositorio.uleam.edu.ec/handle/123456789/4756
Título : Aplicación de técnicas contables e informáticas y su incidencia en la gestión financiera en la farmacia Santa Martha en la ciudad de Manta en el periodo 2021.
Autor : Avila Lucas, María Alejandra
Resumen : The purpose of this research is to analyze accounting techniques and their impact on financial management at Farmacia Santa Martha S.A in the city of Manta in 2021, through this research it was determined that the use of these techniques is of vital importance within organizations because its use makes it easier for the accountant and the manager to manage the company and the decisions that are made around sales, income, expenses, budgets, inventories, suppliers, among other activities that are carried out in the organization. company thus helping to have a better profitability. The purpose of the project is to demonstrate how the application of accounting and computer techniques can improve the financial management of a company and to
provide specific recommendations for the successful implementation of these techniques. The project may be of interest to financial managers, accountants, and small business owners looking to improve the efficiency of their financial operations. The staff of the accounting area of the SANTA MARTHA S.A pharmacies were
taken as a sample, and techniques such as the interview, the survey, documentary methods, analytes were used to be able to take the information and translate it into the present project, finding that the accounting and computer techniques significantly influence the financial management of the company. We can conclude that the use of accounting and computer techniques can be highly beneficial for the financial management of a company, as long as the appropriate tools are selected, personnel are trained, and systems are kept updated and in good working order.
Descripción : La presente investigación tiene como finalidad el análisis de las técnicas contables y su incidencia en la gestión financiera en la Farmacia Santa Martha S.A de la ciudad de Manta en el año 2021, a través de esta investigación se determinó que el uso de estas técnicas es de vital importancia dentro de las organizaciones debido a que su uso facilita al contador y al gerente el manejo de la empresa y las decisiones que se tomen
entorno a las ventas, ingresos, gastos, presupuestos, inventarios, proveedores entre otras actividades que se realizan en la empresa ayudando así que se tenga una mejor rentabilidad.2022-01-01T00:00:00ZAnálisis de la NIC 2 y su importancia en la determinación de costos de inventarios en la empresa Construcciones y Servicios s.a. de la ciudad de Manta.
https://repositorio.uleam.edu.ec/handle/123456789/4755
Título : Análisis de la NIC 2 y su importancia en la determinación de costos de inventarios en la empresa Construcciones y Servicios s.a. de la ciudad de Manta.
Autor : Alvear Zambrano, Selenny Fiorella
Resumen : This research project took the company as a study point Constructions and Services S.A. which is located in the city of Manta, is a company dedicated to the electrical and electronic installation service within the spoken area, of which for its development it was necessary to apply methodologies such as the method inductive-deductive and the analysis and synthesis method, more than that, was based on an investigation field and documentary using the interview techniques, the check-list, the SWOT and the observation of which allowed us to know the operation of the winery, the rotation of the inventory and its main point was to evaluate the conditions of the inventory and the accounting treatment that occurs in costs, for which this standard describes the treatment inventory accounting that at the same time incorporates due process for the identification as an asset and determine the expenses incurred in the sale process. To provide greater understanding and timely explanation, the company has been contacted before mentioned as a thesis project, which obtained results that showed multiple findings regarding inventory management, its accounting treatment of stocks, in such a way that shortcomings are evident on the part of the internal control of the organization, as well as It was also verified that the administration does not have adequate control of inventories, They do not manage inventory controls or records with an approving signature for entry and exit. of materials which makes the real value of inventories more complicated.
Descripción : El presente proyecto de investigación se tomó como punto de estudio a la empresa Construcciones y Servicios S.A. la cual se encuentra ubicada en la ciudad de Manta, es una empresa dedicada al servicio de instalación eléctrica y electrónica dentro del área hablada, de lo cual para el desarrollo de la misma fue necesario aplicar metodologías como el método inductivo-deductivo y el método análisis y síntesis a más de ello se basó en una investigación de campo y documental utilizando las técnicas de la entrevista, el check-list, el FODA y la
observación de lo cual permitieron conocer el funcionamiento de la bodega, la rotación del inventario y tuvo como punto principal el evaluar la condiciones del inventario y del tratamiento contable que se da en los costos.2023-01-01T00:00:00Z