Análisis Financiero-Contable en la pizzería FORZA NAPULE y propuesta de reingeniería.
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2016
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Universidad de Guayaquil. Facultad de Ciencias Administrativas.
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La presente investigación se llevó a cabo en el sector norte de Guayaquil, en la Pizzería Forza Napule cuya actividad económica es brindar el servicio de comida rápida, especialmente la elaboración de pizza artesanal al estilo italiano. Los constantes cambios de actualización a nivel contable junto a un manejo incorrecto de control y procesos no han permitido el desa-rrollo y crecimiento de la empresa, llegando alguna vez al cierre de puntos de venta e inclusi-ve con peligro de liquidación de la empresa. Para ejecutar la investigación se utilizaron como instrumentos las entrevistas a los mandos medios y altos de varias compañíasy las encuestas al personal que trabaja en oficinas de Piz-zerías y afines para determinar el manejo óptimo de sus procesos contables. Con el análisis Financiero-Contable se descubrió falencias en el manejo y procesos, tanto en los registros contables como en la elaboración y comercialización del producto lo cual había determinado indudablemente el estado económico del 2015. Según los resultados de las encuestas realiza-das se evidenció la importancia que tienen el control de inventario, el proceso de elaboración, el arqueo de la caja chica, la atención al cliente entre otros. Es así que se considera entonces la propuesta de una reingeniería de procesos en actividades específicas para contribuir positi-vamente al desarrollo de una estabilidad económica y financiera de la empresa que le permita mantener el éxito alcanzado en su momento.
This research was conducted in the northern sector of Guayaquil, in the Forza Napule Pizzeria, whose economic activity is to provide fast food service, especially the development of artisanal Italian style pizza. Constant changes to accounting standard update with improper handling and process control, have not allowed the development and growth of the company, reaching ever at the close of outlets and even at the risk of liquidation of the company. To run the investigation were used as instruments the interview to the middle and top management of several companies and the survey to the staff working in offices and related matter to determine the optimal management of their accounting process controls, to Pizzerias. With the Accounting Financial analysis flaws were discovered in the handling and processing of activity, both in the accounting records and the processing and marketing of the product which had undoubtedly given the economic state of 2015. According to the results of the survey the importance of inventory control, the process, the petty cash fund auditing, customer support and others were evidenced. So a proposal Reengineering Process in specific activities is then considered to contribute positively to the development of an economic and financial stability of the company enabling it to maintain its success at the time.
This research was conducted in the northern sector of Guayaquil, in the Forza Napule Pizzeria, whose economic activity is to provide fast food service, especially the development of artisanal Italian style pizza. Constant changes to accounting standard update with improper handling and process control, have not allowed the development and growth of the company, reaching ever at the close of outlets and even at the risk of liquidation of the company. To run the investigation were used as instruments the interview to the middle and top management of several companies and the survey to the staff working in offices and related matter to determine the optimal management of their accounting process controls, to Pizzerias. With the Accounting Financial analysis flaws were discovered in the handling and processing of activity, both in the accounting records and the processing and marketing of the product which had undoubtedly given the economic state of 2015. According to the results of the survey the importance of inventory control, the process, the petty cash fund auditing, customer support and others were evidenced. So a proposal Reengineering Process in specific activities is then considered to contribute positively to the development of an economic and financial stability of the company enabling it to maintain its success at the time.
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CONTABILIDAD, FINANZAS, PROCESOS, ADMINISTRACIÓN DE EMPRESA