Mejora en el proceso contable con el uso de factura electrónica en la empresa Intergrow S.A.
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Fecha
2016
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Universidad de Guayaquil
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La siguiente investigación tiene como objetivo presentar ideas que permiten mejorar el proceso contable con el uso de la factura electrónica, mediante el análisis de los efectos tributarios por la aplicación de la facturación electrónica en la empresa INTERGROW S.A. Para el desarrollo de la investigación se utilizó métodos cualitativos y cuantitativos que permiten medir, analizar e interpretar el nivel de eficiencia y la calidad en la que se desenvuelve la empresa mediante el uso de la factura electrónica. El adoptar un sistema de facturación electrónica, no solo aporta a mejorar los recursos financieros, sino también a cumplir con la normativa tributaria, esto se convertiría no solo en un ahorro de dinero directo, sino también en un ahorro de tiempo operativo de las personas que trabajan en las áreas relacionadas. Este sistema de facturación electrónica, debe cumplir ciertos requisitos establecidos por el Servicio de Rentas Internas, para esto es necesario un adecuado control interno informático, el mismo que permitirá una recuperación inmediata de la información emitida a los diferentes clientes como proveedores, dentro de los cuales implementar cierto tipo de equipos de cómputo que sean capaces de llevar la base de datos y emitir las facturas y comprobantes de venta de forma electrónica reduciendo el uso de papel y gastos por emisión de comprobantes. Para esto nuestra propuesta será diseñar un sistema de control de los procesos de facturación electrónica mediante un manual de procedimientos en el cual los empleados deberán ser capacitados y aplicarlos en la empresa INTERGROW S.A.
The following research aims to present ideas that improve the accounting process with the use of the electronic invoice, by analyzing the tax effects by the application of electronic invoicing in the company INTERGROW S.A. For the development of the research, qualitative and quantitative methods were used to measure, analyze and interpret the level of efficiency and quality in which the company operates through the use of electronic invoicing. The adoption of an electronic billing system, not only contributes to improve financial resources, but also to comply with tax regulations, this would become not only a direct money saving, but also a saving in operating time of people who Work in related areas. This electronic billing system, must meet certain requirements established by the Internal Revenue Service, for this is necessary an adequate internal computer control, which will allow an immediate recovery of the information issued to different customers as suppliers, within which Implement certain types of computer equipment that are able to carry the database and issue invoices and sales receipts electronically reducing the use of paper and expenses by issuing vouchers. For this, our proposal will be to design a system of control of electronic invoicing processes through a manual of procedures in which employees must be trained and apply them in the company INTERGROW S.A.
The following research aims to present ideas that improve the accounting process with the use of the electronic invoice, by analyzing the tax effects by the application of electronic invoicing in the company INTERGROW S.A. For the development of the research, qualitative and quantitative methods were used to measure, analyze and interpret the level of efficiency and quality in which the company operates through the use of electronic invoicing. The adoption of an electronic billing system, not only contributes to improve financial resources, but also to comply with tax regulations, this would become not only a direct money saving, but also a saving in operating time of people who Work in related areas. This electronic billing system, must meet certain requirements established by the Internal Revenue Service, for this is necessary an adequate internal computer control, which will allow an immediate recovery of the information issued to different customers as suppliers, within which Implement certain types of computer equipment that are able to carry the database and issue invoices and sales receipts electronically reducing the use of paper and expenses by issuing vouchers. For this, our proposal will be to design a system of control of electronic invoicing processes through a manual of procedures in which employees must be trained and apply them in the company INTERGROW S.A.
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DATOS, PROCEDIMIENTOS, RECURSOS, NORMATIVA, INFORMACIÓN