Manual de políticas contables para la empresa Gyberty S.A.
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La investigación analiza la realidad que afronta la empresa GYBERTY S.A. de la ciudad de Guayaquil, como es la del hecho de no contar con un manual de políticas contables.Esto influye de manera negativa en las actividades de la misma, en su organización, en la definición de sus funciones, en la coordinación de actividades, y en su eficiencia, es importante destacar la importancia de un manual de políticas contables para este problema. Se utilizó la metodología De Campo: esta investigación permitió extraer datos reales mediantes instrumentos de recolección de información, como son entrevistas al área administrativa, empleados y directivos de la empresa, a fin de alcanzar los objetivos planteados en la investigación., Conclusión: Los manuales, constituyen una herramienta indispensable para cualquier organización empresarial.
The research analyzes the reality facing the company GYBERTY S.A. of the city of Guayaquil, as is the fact of not having a manual of accounting policies. This has a negative influence on its activities, its organization, the definition of its functions, the coordination of activities and its efficiency, it is important to highlight the importance of a manual of accounting policies for this problem. The field methodology was used: this research allowed the extraction of real data through information collection instruments, such as interviews to the administrative area, employees and managers of the company, in order to reach the objectives set in the research. Conclusion: The manuals , are an indispensable tool for any business organization.
The research analyzes the reality facing the company GYBERTY S.A. of the city of Guayaquil, as is the fact of not having a manual of accounting policies. This has a negative influence on its activities, its organization, the definition of its functions, the coordination of activities and its efficiency, it is important to highlight the importance of a manual of accounting policies for this problem. The field methodology was used: this research allowed the extraction of real data through information collection instruments, such as interviews to the administrative area, employees and managers of the company, in order to reach the objectives set in the research. Conclusion: The manuals , are an indispensable tool for any business organization.
Descripción
Palabras clave
POLITICAS CONTABLES, NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA NIIF, SISITEMA DE CONTROL INTERNO, PRINCIPIOS CONTABLES GENERALMENTE ACEPTADOS