Strategic plan for environmental pollution in the sand sector of the city of Cuenca-Ecuador

The Arenal sector located in the city of Cuenca-Ecuador, where a market is located to sell basic products that make up the family basket, this place is known as Free Fair. The problem of this research is the excess of solid waste derived from commercial activity within and outside this market, due to the lack of intervention of organizations in charge of the environmental wellbeing of the city. The objective is to design and present a strategic plan to the regulatory health control authorities and institutions to try to minimize solid waste contamination in the mentioned sector. The research is of a descriptive type with a quantitative approach, where the deductive method will be applied. For this purpose, a survey will be developed aimed at the suppliers of the products of basic need and citizenship through a questionnaire. The results show fewer unsorted garbage cans and less support from institutions in charge of environmental ordinances, as well as excess solid waste thrown in and out of this sector. With the contribution of this research it will be possible to recover the ornament of this place, and with it to minimize the environmental pollution, coming to the citizenship to raise awareness in the maintenance and cleanliness of this zone of sale of products of first need.

Kleber Antonio Luna Altamirano, Jennifer Gisela Yanza Nantip, Domenica Estefanía Miguitama Gonzalez, Gissella Magdalena Plasencia Sagbay Plasencia Sagbay

06-22

Strategic Marketing Plan for the Litargmode Company of the Gualaceo of Azuay - Ecuador

The present article consists of developing a Strategic Marketing Plan for the positioning and increase of participation in the market of the company LITARGMODE, located in the City of Gualaceo, Province of Azuay, considered a tourist canton and especially artisan in the manufacture of footwear. Due to the increasing demand of leather footwear manufacturers, the problem of the present investigation is that the company has notably decreased its sales within the local and regional market due to the entry of foreign products that enter without tariffs and at a lower cost, considering that it is necessary the application of a marketing tool to position and increase the market share of the company in the different sectors of the country. The objective of the study is to design a Strategic Marketing Plan with the purpose of trying to improve sales at a local and regional level. The methodology of the present investigation is of descriptive type with quantitative approach where the deductive method will be applied using the technique of the survey directed to the employees of the Company, suppliers, citizenship and potential clients. The results indicate that there is high competition in the market, advertising for sale is too low and they do not promote the product. With this study and the Strategic Marketing Plan the people in charge will take the best decisions to try to improve this serious problem that hurts the company and thus be a competitive brand in the market.

Kléber Antonio Luna Altamirano, Johanna Estefanía Rodas Orellana, Viviana Mercedes Córdova Rodas, Milton Xavier Uzhca Lata

23-42

Production costs and their impact on the profitability of an integrated poultry company in Ecuador: a case study

Production costs are the unavoidable expenses to keep a project, processing line or equipment in operation. The objective of this research is to determine the incidence of production costs on the profitability of an integrated poultry company in Ecuador. The research is deductive, field and bibliographic, hypothesis verification using ANOVA, using a quantitative and qualitative approach. The results indicate that the poultry company under study improperly manages production costs, since it is based on empirical knowledge of costing, ignoring the benefits of implementing an appropriate cost system that helps to correctly define the cost elements that they intervene in poultry production and thus obtain a real utility that reflects the true economic and financial performance, additionally the performance indicators applied indicate a decreasing trend in profitability during the last three years studied. It is concluded that, despite the existence of costing systems for poultry companies, the entity analyzed is rooted in past systems, so it is essential to establish the impact of the costs on the profitability of an organization and the proposed costing system as a solution to the problems found.

Carina Alexandra Muyulema Allaica, Juan Carlos Muyulema Allaica, Paola Martina Pucha Medina, Sonia Verónica Ocaña Parra

43-66

A fiscal policy analysis described from current Ecuadorian constitution

The Ecuadorian economy in a large extent depends from the Fiscal Policy, since the execution of the Monetary Policy is limited, because the country in 2000 adopted a dollarization after a strong and pronounced financial crisis; which was responsible for the increase in poverty levels and limited level of growth and development. Ecuador also keeps a fiscal deficit close to 3.300 million dollars, but this is not the unique problem that the country has, since in order to counteract the gap, public debt keeps growing and it is no healthy for Ecuadorian economy if the state do not manage the tax collection system, public debt and the state spending to achieve an economic and development growth. It is not an easy task for the Ecuadorian authorities to enforce the Fiscal Policy objectives ordered in current Constitution, as it have proved insufficient to solve the competitiveness and productive structural problem that Ecuador has. It is necessary to describe the Fiscal Policy established in the country, in order to assess whether the government is properly managing state goods and services, since its actions are based on favorable conditions generation for the entire population development.

Lenín Agustín Chamba Bastidas, Adriana Margarita Morales Noriega, Henry David Vásconez Vásconez, Daniel Antonio Cabrera Bravo

81-94

Alternative for economic growth in the Chambo canton through the feasibility project of the milk cooling plant

Agricultural activities are a dynamic source of the Ecuadorian economy. In the canton Chambo, belonging to the province of Chimborazo, located 17 km from the city of Riobamba; agriculture, livestock, milk production, brick making and handcrafted tiles, are vital axes because they generate great impact on local and regional development.

The San Antonio de Guayllabamba Agricultural Association is an organization that has 65 families as active partners and is dedicated to the production and marketing of milk. Consequently, the Ecuadorian industry is characterized by producing raw milk, which according to the ECB (2016) in the last year obtained a 3.5% increase in the daily production of liters, ranking the Sierra region as the most relevant in this food sector .

The present project seeks to evaluate the feasibility of a milk cooling plant as an alternative for economic growth in the San Antonio de Guayllabamba Association, so that the unit economic indicators that allow the management of sustainable production and that at the same time are highlighted present time economic, social, technological and environmental requirements. Research is determined as explanatory, hypothetical-deductive, historical-logical and analytical-synthetic. Among the data collection techniques, direct observation and survey were used.

In the investigation process, Management and Business Development guidelines were considered, together with the Social Economy. In the main finding of the work it was determined that the milk cooling plant will help to increase the economic income of the associates, thus generating a positive behavior of the producers towards the economic development that they wish to achieve in order to improve their quality of life.

Edwin Rafael Oleas Carrillo Oleas Carrillo, Luis Antonio Velasco Matveev Velasco Matveev, Julio Cesar Benavides Lara, María Augusta Burgos Mejía

116-130