Manual de politicas contables para la elaboración de estados fiancieros Fiables en Sermacem S.A
Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El objetivo de este trabajo fue diseñar un manual de políticas contables que
permitiera obtener estados financieros fiables y oportunos a SERMACEM S.A. que
presentan inconsistencias en saldos de partidas significativas como: Cuentas por
Cobrar e Inventarios. Para el desenvolvimiento de este trabajo se realizó una
investigación descriptiva y de campo, recolectando datos por medio de cuestionarios
dirigidas en tres entrevistas al personal involucrado en el proceso contable,
asimismo se aplicó una guía de observación para determinar las funciones,
desarrollo de las actividades y proceso de la información del área de contabilidad.
Los resultados obtenidos en este estudio, confirmaron el problema planteado, por
tanto, la factibilidad de plantear un manual de políticas contables bajo las normas
internacionales de información financiera para Pequeñas y Medianas Entidades
(NIIF para Pymes) que sirvan de guía para el proceso de la información económica.
The objective of this study was to design a Handbook accounting policies to obtain reliable and timely financial statements to SERMACEM S.A. which presents inconsistencies in balances of significant items such as: Accounts Receivable and inventories. For the development of this study descriptive and field research was performed by collecting data through questionnaires directed in 3 interviews with staff involved in the accounting process also an observation guide was applied to determine the functions, development of activities and information processing accounting area. The results obtained in this study confirmed the problem proposed, therefore the feasibility to propose a handbook of accounting policies under International Financial Reporting Standards for Small and Medium Entities (IFRS for SMEs) to guide for information processing economic.
The objective of this study was to design a Handbook accounting policies to obtain reliable and timely financial statements to SERMACEM S.A. which presents inconsistencies in balances of significant items such as: Accounts Receivable and inventories. For the development of this study descriptive and field research was performed by collecting data through questionnaires directed in 3 interviews with staff involved in the accounting process also an observation guide was applied to determine the functions, development of activities and information processing accounting area. The results obtained in this study confirmed the problem proposed, therefore the feasibility to propose a handbook of accounting policies under International Financial Reporting Standards for Small and Medium Entities (IFRS for SMEs) to guide for information processing economic.
Descripción
Palabras clave
INFOEMACIÓN FINANCIERA, POLITÍCA CONTABLES, PEQUEÑAS Y MEDIANAS ENTIDADES, INFORMACIÓN CONTABLE