Cherrez Salas, Lourdes Gabriela(Machala : Universidad Técnica de Machala, 2025)
The purpose of this study is to analyze the relationship between inventory control and the reliability of accounting records at the company Lubricomercio Luna during the 2023 and 2024 fiscal periods. The research is conducted ...
Vega Aguilar, Vinicio Alexander(Machala : Universidad Técnica de Machala, 2025)
This study analyzes the impact of the use of artificial intelligence (AI) in tax auditing processes in Ecuador, with a particular focus on operational efficiency and ethical considerations. A documentary and comparative ...
Pesantes Vintimilla, Maria Jose; Tigre Yanez, Dayanna Brigette(Machala : Universidad Técnica de Machala, 2025)
A well-structured internal control system for inventory management ensures transparency, efficiency, and continuous improvement, encouraging companies to properly execute their accounting processes. This research study ...
Cordova Camacho, Marco Antonio(Machala : Universidad Técnica de Machala, 2025)
This study aimed to evaluate inventory control at Finca Santa Leonor during the 2023 period by applying audit procedures to detect operational and accounting weaknesses and to establish improvement proposals. The research ...
Zhune Gaona, Kevin Alcivar; Nagua Nagua, Karina Carolina(Machala : Universidad Técnica de Machala, 2025)
In the town of Chilla, quail farmers face serious difficulties managing their production costs, primarily due to the limited use of financial control tools. This situation generates inefficiency in the business's financial ...
Cortez Vargas, Samantha Paulette; Cocheres Garcia, Sandra Elizabeth(Machala : Universidad Técnica de Machala, 2025)
This research analyzes the impact of the Accounting and Tax Support Nucleus Project (NAF) on the accounting and tax compliance of entrepreneurs in the Machala canton during the period 2023. The study is based on the problem ...
Culquicondor Palacios, Coraima Natasha; Armijos Alvarado, Angie Antonella(Machala : Universidad Técnica de Machala, 2025)
This thesis, entitled "Challenges of Income Tax Reforms: A Comparative Study between Ecuador and Peru, 2022-2024," analyzes the regulatory changes implemented in both countries to strengthen tax compensation, reduce evasion, ...
Rosario Ordoñez, Jose Rodolfo; Viera Seminario, Allison Claribel(Machala : Universidad Técnica de Machala, 2025)
Manufacturing SMEs in Machala face serious challenges in sustaining their economic growth due to limited financial management and a lack of knowledge in using analytical tools to assess their debt capacity and profitability. ...
Tamayo Romero, Emily Stefany; Chillogalli Tama, Marylin Daniela(Machala : Universidad Técnica de Machala, 2025)
The research entitled “Working capital management and its impact on the liquidity and profitability of the Su Pollería business in the periods 2023-2024” aimed to analyze how working capital management, through the ...
Chilan Cabrera, Solange Berenice; Valdiviezo Calva, Leovana Del Pilar(Machala : Universidad Técnica de Machala, 2025)
The purpose of this research is to analyze the impact of accounts receivable and accounts payable on the liquidity levels of the company Campos Importadores de Productos Naturales NATUCAM S.A. during the periods 2024–2023. ...
Perez Mathews, Victor Ezequiel; Caicedo Añasco, Cinthya Alexis(Machala : Universidad Técnica de Machala, 2025)
The purpose of this thesis is to conduct a comparative analysis of the financial efficiency of the banana exporting company BANABAYCORP S.A.’s financing during the years 2023 and 2024, to determine the impact of financial ...
Dominguez Chenche, Nayely Melina; Tamayo Cordova, Xavier Enrique(Machala : Universidad Técnica de Machala, 2025)
This research addresses the development of a production cost system adapted to SMEs in the banana sector in the province of El Oro, with the business purpose of optimizing their production costs to enhance market ...
Armijos Paladines, Alex Andres; Ortega Zhunaula, Erick Rolando(Machala : Universidad Técnica de Machala, 2025)
This research analyzes the relationship between inventory turnover and sales forecasting in the company “XYZ” during the 2023–2024 periods, within the province of El Oro. It was identified that inadequate inventory management, ...
Salinas Alava, Melany Paulette; Chipre Tigre, Karen Brigitte(Machala : Universidad Técnica de Machala, 2025)
This study examines the costing system used in banana production by small businesses in the El Guabo canton. Using a quantitative approach, data was collected through surveys of accounting managers, and financial records ...
Aguilar Bazaran, Melanie Viviana; Deleg Pizarro, Erick Ernesto(Machala : Universidad Técnica de Machala, 2025)
This research focuses on how automation and artificial intelligence (AI) are impacting the professional skills of accountants, amid technological advances that are revolutionizing accounting practice. The study was conducted ...
Carpio Armijos, Sonia Joahnna; Roque Castro, Joselyn Vanessa(Machala : Universidad Técnica de Machala, 2025)
Public procurement promotes service delivery and market competitiveness. However, a lack of transparency and proper accounting control can affect the reliability of financial and administrative processes. Therefore, this ...
Viñamahua Farez, Genesis Jamileth; Solano Paucar, Fernanda Carolina(Machala : Universidad Técnica de Machala, 2025)
This study analyzes the impact of internal control on the application of IPSAS 24 in the GAD Municipal del Guabo. The research follows a positivist paradigm with a qualitative approach, allowing for the establishment of ...
Cuenca Guzman, Andrea Nayeli; Gorotiza Mera, Geomayra Elizabeth(Machala : Universidad Técnica de Machala, 2025)
In our country, the banana sector is one of the main engines that move the national economy, due to the impact it has on thousands of families who directly or indirectly depend on its production and marketing to cover their ...
Ajila Chuchuca, Naomi Pauleth; Arcalle Guartatanga, Rosa Maribel(Machala : Universidad Técnica de Machala, 2025)
The study explores the use of performance indicators as strategic tools in the ventures promoted by the COOPI organisation in the city of Machala. Although leaders recognise the importance of these metrics in guiding ...
Yaguana Calva, Mishel Geomayra; Bombon Cardenas, Ana Belen(Machala : Universidad Técnica de Machala, 2025)
This study analyzes the influence of accounting culture on the economic decision-making processes of entrepreneurs belonging to the organization ORPROMAORO-EC, located in the province of El Oro, Ecuador. Through a quantitative ...