Diseño de proceso contable tributario que permite a Pacificop mantener su crecimiento
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Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El desarrollo del presente trabajo de investigación tiene como finalidad demostrar que con el diseño y aplicación de procesos contables y tributarios eficientes PACIFICOP mejorara el control interno, mantendrá el índice de crecimiento anual proyectado, lograra minimizar el riesgo de sanciones por parte de los organismos de control y podrá por primera vez contar con información financiera confiable de su negocio, misma que le permitirá tomar dediciones basadas en el conocimiento de la realidad económica de su empresa. Se analizó la situación actual de PACIFICOP, observando todo el ciclo del negocio incluyendo el manejo administrativo, durante dos meses, mediante investigación exploratoria y de campo se pudo evidenciar que no existe un correcto manejo o control en el proceso de registro de las transacciones económicas que maneja la empresa tampoco existe dicho control en el manejo de inventarios, puesto que se basan en métodos empíricos, adicional pudimos establecer que la administración no ha dado la importancia debida a la aplicación de procesos contables tributarios.Las técnicas de investigación utilizadas son las encuestas y las entrevistas realizadas a los colaboradores de la empresa estudiada y al dueño de la misma. Como solución a la problemática detectada proponemos se desarrolle un proceso contable tributario basado en las NIIF para PYMES, así como en la normativa tributaria vigente en el país.
The development of this research aims to demonstrate that the design and implementation of efficient accounting and tax processes PACIFICOP improve internal control, maintain the annual growth rate projected, managed to minimize the risk of sanctions by control agencies and may first have reliable financial information about your business, allowing you to make it decisions based on knowledge of the economic reality of your company. The current situation PACIFICOP analyzed, watching the whole business cycle including administrative management, for two months, through exploration and field research was evident that there is no proper management or control of the registration process of economic transactions the company manages such control does not exist in the inventory management, since they are based on empirical methods, additional able to establish that the administration has not given due importance to the implementation of tax accounting processes.The research techniques used are surveys and interviews with employees of the company studied and the owner of it. As a solution to the problems detected propose a tax accounting process based on the IFRS for SMEs to develop, as well as the current tax laws in the country
The development of this research aims to demonstrate that the design and implementation of efficient accounting and tax processes PACIFICOP improve internal control, maintain the annual growth rate projected, managed to minimize the risk of sanctions by control agencies and may first have reliable financial information about your business, allowing you to make it decisions based on knowledge of the economic reality of your company. The current situation PACIFICOP analyzed, watching the whole business cycle including administrative management, for two months, through exploration and field research was evident that there is no proper management or control of the registration process of economic transactions the company manages such control does not exist in the inventory management, since they are based on empirical methods, additional able to establish that the administration has not given due importance to the implementation of tax accounting processes.The research techniques used are surveys and interviews with employees of the company studied and the owner of it. As a solution to the problems detected propose a tax accounting process based on the IFRS for SMEs to develop, as well as the current tax laws in the country
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Palabras clave
PROCESO CONTABLE TRIBUTARIO, CONTROL INTERNO, PYMES