The objective of this research study was to design an export plan that would make the commercialization of organic cocoa viable for the Association of cocoa Producers 3 de Noviembre Joya de Los Sachas Canton towards the city of Berlin-Germany in the period 2018-2019, the first step to proceed with the diagnosis of the association was the application of investigative instruments such as the survey, the interview, and the observation sheet, according to the data provided, it was known that the ...

The present research proposes to design an import and commercialization project of natural fungicides from Chinese for AGROVEDE Company located Riobamba City, in 2019, to improve businesses' competitiveness and, for this, it will be necessary to review the main facts affecting the company. Several bibliographical sources that allow the inclusion of terms such as projects, elements, and financial feasibility were reviewed in the methodological framework are defined types of investigations, des...

The purpose of this study pretends to design an inventory control system for the Solórzano Commercial Hardware Store located in Riobamba city, province of Chimborazo in order to organize, supervise and control the products of the company to avoid an economic loss. For the development of the research, a non-experimental methodology was applied as the study variables were not manipulated. In addition, an interview was applied to the manager and a survey to the administrative staff of the compan...

This research work that consisted in the design of an ABD inventory control system for the "La Hacienda" hardware store, in the Piñas canton, Province of El Oro, was carried out with the aim of optimizing the management of the stored products that it markets, avoiding its loss, deterioration and the appearance of additional costs, through an analysis of the procedures used in the handling of merchandise. For its development, methodological tools were used such as direct observation in vi...

The present thesis work entitled: Special Examination of the Public Procurement Processes of Goods and Services to the Gobierno Autónomo Descentralizado Municipal del Cantón Baños de Agua Santa, Province of Tungurahua, Period 2018 pretends to evaluate the administrative management of the municipality and its compliance in accordance with current regulations. To do this, a technique like the observation was used to know the real situation of the institution, an interview that was applied ...

The present study pretends to conduct a Tax Audit Process at the Santiago Dos Gas Station Company located in Riobamba city, Province of Chimborazo, term 2018 in order to verify the fulfilment of tax obligations of the company. For this study, internal control questionnaires were carried out by applying the COSO I method, where a summary matrix of the weighting of the internal control questionnaires with their respective level of risk and reliability was shown. Likewise, tax obligations were a...

The present research carries out an integral audit of the Decentralized Rural Autonomous Government San Antonio of Bayushig in Riobamba Canton, Province of Chimborazo, with the purpose of evaluating the administrative, financial and control management to determine the effectiveness and efficiency in the development of the operations. In the development of the audit, the internal control system was evaluated by applying the COSO I method and internal control atandards of General State Com...

The present thesis work carried out a financial evaluation through the application of the CAMEL method at the Cooperativa de Ahorro y Crédito Chibuleo Ltda. (COAC), located in Ambato canton, Tungurahua province, term 2018, in order to determine the financial position of the institution and the improvement of the decision making process to mitigate business risks. During the financial evaluation of the institution, research methods and techniques were applied, such as the observation technique...

The objective of this degree work was to carry out a computer audit to the "General Antonio Elizalde Bucay Educational Unit, Bucay Canton" Guayas province, 2018 period for the detection of flaws in the computer systems and the protection of the information allowing the optimization of technological resources. For its development, an interview was applied to the rector of the educational center and surveys of administrative staff, teachers, and students, information techniques such as direct o...

In the present work of investigation the Computer Audit to the Unit of Technologies of the Information and Communication of the Descentralized Autonomous Municipal Government of the Canton Loreto, Province of Orellana, Period 2018 was carried out; with the purpose of evaluating the levels of efficiency, effectiveness and security in the handling of the information and computer resources. For the development of the audit, the Integrated Internal Control Framework COSO I was applied, as establi...

The objective of the present degree work is to improve inventory management through ABC analysis, controlling these carefully so avoiding stock overload or shortages, thus minimizing costs. The development of this research used the following methodology: the inductive method in the analysis of data obtained, the deductive method for collecting information, the survey technique was also applied to administrative and operational personnel. The implementation of the ABC design helped control inv...

This research work was focused on the evaluation of the recovery process of the past-due portfolio of the Municipal GAD of the General Antonio Elizalde canton (Bucay), Guayas province, 2018, to measure the degree of efficiency and effectiveness in the recovery of economic resources. For the development of the evaluation of the past-due portfolio, an interview was applied to the chief financial officer and surveys of the institution's personnel. Besides, it was essential to use the internal co...

The objective of this degree work was to carry out a tax audit to the construction company Oviedo Palacios "COVIPAL" Cia. Ltda., of the city of Riobamba, province of Chimborazo, period 2018, with the purpose of determining the fulfillment of the tax obligations declared to the Internal Revenue Service established in the country in the preparation of the tax duties. This application is made taking into account the tax rules in force in the period and also with the generally accepted accounting...

The present evaluation to the credit management of the Savings and Loan Cooperative Kullki Wasi Ltda., of the city of Riobamba, Province of Chimborazo, period 2018, had as main objective to evaluate the credit management, for the reduction of the overdue portfolio with efficiency, effectiveness, economy and ethics in the suitable decision making; by means of the techniques used like; the observation, interview directed to the head of agency and credit analyst, and surveys applied to administr...

The present design of an internal control system for the financial department of the GADM Fire Department, Riobamba Canton, Chimborazo Province, period 2019, it is intended to contribute to the improvement in processes efficiently and effectively to meet established goals. For the development of this control tool, we look for the institution's functions manual as a reference and verify the execution of activities based on that document, an interview conducted with the Administrative Financial...

The present design of an ABC Inventory Control System, at the “Su Fortaleza” Hardware Store, in the city of Riobamba, Chimborazo province, has been carried out with the main objective of improving the management and control of its merchandise inventories. Prior to the development of the proposal, a survey was carried out, information that was provided by the administrative and operational managers, corroborating with direct observation, investigation techniques that contributed to determining...

In this research work, a management audit was carried out on the public procurement processes of the Decentralized Intercultural Community Autonomous Government of the canton of El Tambo, province of Cañar, in the period January to December 2018, in order to examine the processes for purchasing goods or services to improve efficiency, efficacy and effectiveness using the current legal regulations applicable to contracting. Internal control was evaluated using questionnaries based on COSO...

The main objective of this evaluation of the past due portfolio management of Unihogar warehouses 1, Riobamba city, Chimborazo province, period 2017-2018 was to maintain the optimum levels of accounts receivable and to achieve the proposed objectives. To carry out the evaluation, surveys were applied both to clients who are in arrears, and to personnel who work in the credit and collection area, in order to obtain real information on the processes being carried out and to identify possible sh...

The objective of this titling work was to carry out an evaluation of the public contracting processes of the Electronic Reverse Auction of Goods and Services of the Provincial General Teaching Hospital Riobamba, Canton Riobamba, Province of Chimborazo. Period 2017, in order to verify the efficiency and effectiveness in the execution of public procurement processes. The investigation techniques that were used were observation for verification of the public contracting processes of electronic r...