Diseño de un Sistema financiero contable para mejorar el crecimiento de la empresa Infegas S.A
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Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En la actualidad un gran porcentaje de empresas tienen grandes problemas en los sistemas
contables, que para el efecto de la investigación se focalizo en el área contable – financiera,
visualizando; a) la falta de normas, b) escasos registros contables, c) costos mal
determinados, d) listas de precios que no cubren los costos totales, e) La falta de estados
financieros reales y, f) no contar con información oportuna para la toma de decisiones
efectivas. Todo aquello provoca empleados que no coordinan sus actividades correctamente
por lo tanto la organización no cumpla sus expectativas. La investigación se planteó como
objetivo general, Elaborar un manual de procedimientos contables para mejorar la toma de
decisiones financieras en la empresa INFEGAS S.A. La investigación que se realizó fue de
campo, descriptivo, situacional, de carácter de investigación no experimental. Investigación
donde se verificó que la empresa no posee una estructura organizacional bien definida, ni
con una guía, manual, etc., que le permita llevar adecuadamente las políticas y
procedimientos contables. Al final se recomienda implementar el trabajo propuesto,
logrando evidenciar una efectiva toma de decisiones.
Today a large percentage of companies have big problems, which for the purpose of investigation focused in accounting - financial, visualizing; a) the lack of standards, b) poor accounting records, c) costs poorly determined, d) price lists that do not cover total costs, e) The lack of real financial statements and, f) not have timely information for the effective decision making. Anything that causes employees not properly coordinate their activities so the organization does not fulfill their expectations. The research was raised as a general goal, develop a manual of accounting procedures to improve financial decision making in the company INFEGAS S.A. The research was conducted was descriptive field, situational character of non-experimental research. Research where it was verified that the company does not have a well-defined organizational structure, or with a guide, manual, etc., allowing it to bring the accounting policies and procedures. At the end it is recommended to implement the proposed work, managing to demonstrate effective decision-making.
Today a large percentage of companies have big problems, which for the purpose of investigation focused in accounting - financial, visualizing; a) the lack of standards, b) poor accounting records, c) costs poorly determined, d) price lists that do not cover total costs, e) The lack of real financial statements and, f) not have timely information for the effective decision making. Anything that causes employees not properly coordinate their activities so the organization does not fulfill their expectations. The research was raised as a general goal, develop a manual of accounting procedures to improve financial decision making in the company INFEGAS S.A. The research was conducted was descriptive field, situational character of non-experimental research. Research where it was verified that the company does not have a well-defined organizational structure, or with a guide, manual, etc., allowing it to bring the accounting policies and procedures. At the end it is recommended to implement the proposed work, managing to demonstrate effective decision-making.
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Palabras clave
PROCESO CONTABLE, POLÍTICAS, PROCEDIMIENTOS, ESTRUCTURA ORGANIZACIONAL