Regulatory environment of SME auditing activity in Ecuador

Authors

Keywords:

audit, quality, auditing SMEs

Abstract

This research, conducted at the "Capitán Alberto Fernández Montes de Oca" Nickel Research Center (CEDINIQ), aims to improve cost sheets for research project budgets. It complies with regulations issued by the Ministry of Finance and Prices (MFP) on updating product and service prices, as well as by the Ministry of Science, Technology and Environment (CITMA). The study applies theoretical and empirical research methods, including the cost method to establish selling prices, producing calculations that complement the models used to validate the proposed objective. As a result, the cost sheets for research project budgets serve as an effective tool for achieving economic efficiency and improving performance in fulfilling the Center's mission.

Author Biographies

Katherine Gissella Santiana Rosado, Instituto Superior Universitario Bolivariano de Tecnología, Guayaquil, Ecuador

 

Sergio Pozo Ceballos, Universidad de La Habana, La Habana, Cuba

 

References

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Published

30-03-2025

How to Cite

Santiana Rosado, K. G., & Pozo Ceballos, S. (2025). Regulatory environment of SME auditing activity in Ecuador. Cuban Magazine of Finance and Prices, 9(1), 69–89. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/V9N12025_KGSRySPC

Issue

Vol. 9 No. 1 (2025): enero - marzo

Section

Research articles

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