• La hermeneutica aplicada en la investigacion para el tratamiento contable de propiedad planta y equipo en autoservicios de Machala. 

  Asanza Ochoa, Stalyn Alexander (Machala : Universidad Técnica de Machala, 2024-08)

  This work aims to demonstrate the importance of hermeneutics as a research approach, which offers a way to construct accounting knowledge as a consequence of the interpretation of latent meanings in their contexts of action. ...
• Corrección de errores materiales del componente inventarios y costos en mitienda s.a. periodo 2022 para obtener razonabilidad de su saldo. 

  Jara Flores, Sheyla Elizabeth (Machala : Universidad Técnica de Machala, 2024-04)

  Companies in Ecuador, due to regulatory obligation, must present the financial statements as a whole as indicated in IAS 1 or section 3 of the IFRS for SMEs, for which they prepare the statement of financial position and ...
• Auditoria financiera del componente deuda financiera mediante amortización del sistema alemán y francés en la presentación de los estados financieros. 

  Carreño Torres, Gabriela Mercedes (Machala : Universidad Técnica de Machala, 2024-04)

  The document presents an analysis of the audit procedures of the financial statements of the productive entity investigated as a way of knowing the material errors in the state of the financial debt component resulting ...
• Gestión presupuestaria y su incidencia en las partidas presupuestaria del GAD parroquial de Cañaquemada del periodo 2022-2023. 

  Marquez Yunga, Alexandra Estefania (Machala : Universidad Técnica de Machala, 2023-10)

  The present research work is focused on the process and study of the Government Accounting of the Parochial GAD and the current regulations, the same one that has as objective to analyze the budgetary management of the ...
• Rol de pagos de los servidores públicos y su incidencia en los estados financieros del GAD parroquial de Ayapamba. 

  Galarza Quinche, Nancy Victoria (Machala : Universidad Técnica de Machala, 2023-10)

  Public spending related to the payment of wages and salaries of workers and public servants constitutes one of the largest disbursements made in the General State Budget, allocated to each government entity. For this ...
• La planificación financiera y su incidencia en la asignación presupuestaria para el gad parroquial de Ayapamba. 

  Bermeo Romero, Adriana Elizabeth (Machala : Universidad Técnica de Machala, 2023)

  Every institution, whether public or private, yearns to meet the goals, plans and objectives set. Rural parish Decentralized Autonomous Governments, like any institution, have different powers that are established in the ...
• Aplicación de deducciones tributarias en el cálculo de impuesto a la renta de personas que laboren bajo relación de dependencia. 

  Saraguro Cun, Carlos Xavier (Machala: Universidad Técnica de Machala, 2022)

  In the present investigation, an analysis of the basic tax terms and concepts is carried out, as well as the importance of being aware of the changes and reforms in tax matters, which affect the deductible expenses to which ...
• Planificación de auditoría a los elementos de propiedad, planta y equipo en la camaronera Carmachala Cia. Ltda., periodo 2022. 

  Cordova Cuenca, Steven Andres (Machala: Universidad Técnica de Machala, 2022)

  The development of this case was carried out by the shrimp company CAMARCHALA CIA LTDA, which is the largest shrimp exporter in the city of Machala. The aim of the study is to improve audit examinations. Through a specific ...
• La influencia de la estructura en una empresa en la contabilidad. 

  Aguilar Cacao, Ariel Argenis (Machala: Universidad Técnica de Machala, 2022)

  The organizational structure is understood as the internal systematic arrangement that an entity develops, seeking to ideally manage the planning, direction and management of its processes in order to achieve the objectives ...
• Estudio de la ética profesional en el desarrollo de la práctica contable en el Ecuador. 

  Loayza Puglla, Tanya Sugey (Machala: Universidad Técnica de Machala, 2022)

  Accounting has evolved over time and with it the practices carried out within this profession, which is why ethics is one of the primary factors for a correct development and we cannot take professional ethics into the ...
• El punto de equilibrio y su importancia en la rentabilidad empresarial. 

  Coello Lozano, Kevin Geovanny (Machala: Universidad Técnica de Machala, 2022)

  The point of balance and its impact on Business Profitability is a matter of great importance in the business world. The problem lies in the fact that many companies fail to break even, which prevents them from being ...
• La normativa del régimen rimpe para negocios populares y emprendedores en el año 2022. 

  Zavala Sanmartin, Victoria Estefania (2022)

  Entrepreneurial work is considered very important and therefore it is the reactivating phenomenon in the Ecuadorian economy, which is subject to a new system: The Popular and Entrepreneurial Business Tax System (RIMPE). ...
• Aplicación de la NIC 12 impuesto a las ganancias en la liquidación del impuesto a la renta. 

  Zambrano Maldonado, Dayana Mishel (Machala : Universidad Técnica de Machala, 2022)

  Taxes are an extremely important element worldwide, since it is possible to obtain considerable amounts of income that contribute significantly to the country's economy and allow the support of public expenditures that ...
• Factores de estudio en la viabilidad de un proyecto de inversión de bienes inmuebles. 

  Villegas Villalta, Jennifer Nicole (Machala : Universidad Técnica de Machala, 2022)

  Making an investment for the acquisition of real estate implies prior knowledge of the market to verify its profitability. Likewise, to know the feasibility of carrying out a project, it is necessary to elaborate a ...
• Jóvenes emprendedores y los proyectos de inclusión financiera desde la banca privada. 

  Vilela Flores, Adalberto Rafael (Machala : Universidad Técnica de Machala, 2022)

  Financial inclusion includes the participation of individuals within the products and/or services offered by financial institutions, offering users the possibility of accessing resources according to their convenience and ...
• Punto de equilibrio como herramienta de gestión para la toma de decisiones, caso empresa de calzado. 

  Vasquez Alvarado, Dayana Lisseth (Machala : Universidad Técnica de Machala, 2022)

  The present work was carried out with the objective of determining the break-even point through the application of the contribution margin method and graphic method, in order to measure its impact on the decisions of the ...
• Tratamiento administrativo y contable presupuestario de materiales y suministros para la construcción en la empresa Aguas Machala EP. periodo 2022. 

  Vargas Lapo, Dayana Mishel (Machala : Universidad Técnica de Machala, 2022)

  The objective of this research work is to analyze the administrative, accounting and budgetary treatment of materials and supplies for the construction of pipes in the Parish "La Providencia" of the company Aguas Machala ...
• Importancia de la distribución de los CIF para establecer los márgenes de contribución en la empresa de producción. 

  Trujillo Quezada, Brenda Jackeline (Machala : Universidad Técnica de Machala, 2022)

  The purpose of the case study is to demonstrate the different criteria that are used in the application of indirect manufacturing costs in the orders or products that the industry produces and at the same time their ...
• Examen especial a los inventarios para determinar la efectividad de las políticas en comercial Crédifacilito Cia. Ltda., periodo 2022. 

  Sanchez Vega, Jesus Andres (Machala : Universidad Técnica de Machala, 2022)

  The importance of auditing in companies today is considered as a practical tool for them, this case study work was chosen to carry out a special examination to the inventory component determining the effectiveness of the ...
• Importancia del manejo de base de datos en el desarrollo de la auditoria forense para la detección de fraude. 

  Samaniego Delgado, Natalia Anali (Machala : Universidad Técnica de Machala, 2022)

  The task of improving the data mining tool and processes through access to information is becoming a bit exhausting as we sometimes find ourselves facing digital infoxication; One of the benefits obtained in the application ...

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