Contabilidad y Auditoría

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    La gestión de inventarios como herramienta en el abastecimiento de insumos médicos del Instituto Ecuatoriano de Seguridad Social Hospital de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-04) Acosta Torres, José Luis; DT - Lascano Aimacaña, Nelson Rodrigo
    Politics, processes, procedures, guidelines are operating that are not always properly socialized, which affects establishment employees, because ignorance leading to perform processes that are not in accordance with established policies and therefore affects administrative penalties for violations of the general regulations, this is the general case of IESS. This project seeks to identify critical points in the process of supplying tools and medical supplies and restructuring of the chain with the purpose to avoid continuous shortages causing discomfort of internal and external customers. It is understood the importance of hospital logistics as a set of actions developed to support the delivery of effective health services. Proper inventory management of medical supplies specifically that manages the hospital has to be achieved in a technical way, which allows to establish controls throughout the supply chain, through timely communication between the different hospital areas from the entrance to the cellar use of medical input into the patient to know in real time what the balances daily intakes, levels of demand and so to implement indicators to measure the effectiveness of processes within the supply chain. Know which are the main constraints within an institution that can be elements, processes, activities limiting the achievement of the objectives thereof, which are the main cause of various problems, seek improvement of the restrictions by developing the following stages: recognizing the restriction system, the restriction handle to achieve maximum performance, subordinating all other previous decisions, increase capacity restriction, transfer restriction. The importance of measuring the impact of the proposal highlights the application of indicators to verify the performance level of the supply chain in pursuit of seeking balance between customer satisfaction and the development of the chain.
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    Gestión de inventarios en la empresa “Tiendas Industriales Comerciales Ticsa” del cantón Pelileo
    (2019-10) Villalba Garzón, Ana Belén; DT - Pico Barrionuevo, Fanny Paulina
    El presente análisis de caso nace con el propósito de estudiar la gestión del inventario en la empresa Tiendas Industriales Comerciales Ticsa, dado que es un tema muy importante y servirá de referente para las demás empresas comerciales, ya que hoy en día los mercados son más competitivos; siendo necesario estar frente a la competencia de forma eficiente y eficaz con el objetivo de lograr una mayor satisfacción de los clientes. Se aplicaron encuestas y entrevistas al personal de ventas y personal administrativo que integran actualmente la empresa, los mismos que se encargaron de la adquisición, almacenamiento y comercialización de los productos, con la finalidad de recopilar información veraz y relevante. Se realizó un análisis a los procedimientos tanto administrativos como contables que la empresa realiza con su inventario, los mismos que nos permitieron analizar su eficiencia e identificar cuáles son los que necesitan mayor atención. Se identificó también cual es el modelo de gestión de inventarios que la empresa aplica con el propósito de conocer cuál es el inventario más representativo y cuál es el que necesita un mayor manejo y control. Una vez realizado el análisis profundo se pudo establecer conclusiones y recomendaciones, las mismas que serán de gran utilidad en el sector comercial.
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    La logística de abastecimiento y la rentabilidad en la empresa “HIDROTECNOLOGIA”
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-06) Cruz Valle, Diego Gabriel; DT - Llerena Cepeda, Sonnia Lorena
    The principal aim is to analyze the logistics of supply and the profitability in the company Hidrotecnologia, for which knew the problem little treated across the exploratory investigation, then the behavior was described in the context by means of the descriptive technology, and finally it was possible to see the incident of one variable with other one. I gather the information by means of cards of observation on the different processes that are sustained by his documents, such as prices, orders, invoices, orders of work, guides of office and returns, the same one that allowed to manage to establish conclusions and recommendations, which it gave as result, which the documents that are realized inside the institution do not implement correctly, for what it is necessary to realize corrections to be able to improve these processes of a better way, on the logistics of supply and the profitability of the company Hidrotecnologia.