Análisis de mejoras al procesos del sistema Contable de la Empresa ABC
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Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
ABC, empresa Pymes ubicada en el cantón Guayaquil durante el periodos 2015 presentó falencias en su informe contable, es por ello que el objetivo de esta investigación fue realizar un análisis al proceso contable con respecto a la información proporcionada por el sistema utilizado dentro de la empresa. La fundamentación teórica se basa en los contenidos relacionados con el problema que incluye procesos deficientes para generar la información. La investigación realizada tiene un enfoque cualitativo y cuantitativo, y utilizó técnicas de investigación tales como la observación de campo, entrevistas y encuestas que permitió lograr una recolección de datos de forma adecuada para analizar e identificar la problemática al proceso contable que presenta el sistema y a su vez proponer desarrollo de mejora a dicho procedimiento. Se aplicó la investigación de campo como medio para la obtención de datos. El nivel de la investigación es descriptivo, permitiendo un análisis profundo de las deficiencias del sistema contable de la entidad, todo este diseño de investigación utilizado respaldan los resultados de este proyecto como generar Estados Financieros acorde a NIIF PYMES y obligatorios para los entes de control. Finalizando el trabajo con una propuesta de mejoras a procesos contables de la empresa, que proporcionara como resultados información confiable, financiera y oportuna en la compañía ABC.
ABC Pymes Company is located in Guayaquil city, during the accounting year 2015; it showed inaccuracies on financial statements, for this reason the research objective was analyzing accounting procedures according the information provided by an accounting system used for the company. The theoretical framework is based on specific variables related to the research problem which it allows to validate theoretical assumptions for identifying what types of accounting procedures are applied. The research had a qualitative and quantitative approach, the research methodology applied for collecting data were: field research, interviews and surveys, these techniques helped analyzing every data collecting for identifying problems with the accounting system in an appropriate way and at the same time proposing the development of improvement to these procedures as corrective measures. The field research was applied as a media to obtain data collection, the research level is descriptive, and it allows a major analysis of the research problem. All this research design applied supports the results obtained during the development of the research like carrying out financial statements according to NIIF PYMES or IFRS (International Financial Reporting Standards) for (SMEs) Small and medium-sized enterprises which are required by business entities. This project was done directly in ABC Company putting on practice proposals for accounting procedures improvement in order to achieve reliable and timely financial information.
ABC Pymes Company is located in Guayaquil city, during the accounting year 2015; it showed inaccuracies on financial statements, for this reason the research objective was analyzing accounting procedures according the information provided by an accounting system used for the company. The theoretical framework is based on specific variables related to the research problem which it allows to validate theoretical assumptions for identifying what types of accounting procedures are applied. The research had a qualitative and quantitative approach, the research methodology applied for collecting data were: field research, interviews and surveys, these techniques helped analyzing every data collecting for identifying problems with the accounting system in an appropriate way and at the same time proposing the development of improvement to these procedures as corrective measures. The field research was applied as a media to obtain data collection, the research level is descriptive, and it allows a major analysis of the research problem. All this research design applied supports the results obtained during the development of the research like carrying out financial statements according to NIIF PYMES or IFRS (International Financial Reporting Standards) for (SMEs) Small and medium-sized enterprises which are required by business entities. This project was done directly in ABC Company putting on practice proposals for accounting procedures improvement in order to achieve reliable and timely financial information.
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POLÍTICAS Y PROCEDIMIENTOS, SISTEMA CONTABLE, FLUJO CONTABLE