Impacto de las regulaciones y normativas ecuatorianas en el proceso de importación de bisutería de Importadora CyC.

Abstract

The main objective of this study was to analyze the impact of Ecuadorian regulations and policies on the jewelry import process of Importadora CyC. To this end, Ecuador's tax policy on imports was reviewed, and it was found that the numerous taxes in Ecuador result in imported jewelry costing approximately 55% more once nationalized. Similarly, a literature review was conducted to better understand the laws influencing international trade, including an analysis of free market theories, protectionist theories, and non-tariff barriers affecting foreign trade. Subsequently, a non-experimental time series study with a descriptive scope and a mixed approach was designed. The study focused on the company Importadora CyC, and the data collected came from government institutions such as the Central Bank, as well as the company’s financial statements and investment projects. After analyzing the data, a market forecast for jewelry was conducted using RStudio. Various matrices were applied to establish strategies to improve the company's financial situation, and the financial impact of implementing these strategies was measured. The results showed a positive NPV, an IRR above the discount rate, and an EVA with the project exceeding the EVA without the project, confirming the profitability of the initiative. Additionally, the investment made by Importadora CyC will be recovered in the second year of the project.