Análisis de los procesos contables y su incidencia en los estados financieros de la empresa Insospul
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El objetivo del presente estudio de caso es el de analizar los procesos contables de la empresa INSHOSPUL y su incidencia en sus estados financieros, a través de un enfoque de investigación cualitativo y de tipo descriptivo en donde se entrevistó a cuatro miembros del personal del área administrativa, además se identificaron múltiples procesos contable, como resultados se puedo evidenciar que existe una desactualizada normativa para la gestión de los procesos contables en la empresa y esta incide de forma negativa en los estados financieros, debido al uso de información desactualizada y no registrada debidamente; esto a consecuencia de las acciones improvisadas por su personal contable para el manejo de situaciones problemáticas. Además, se identificó que la empresa en análisis mantiene una situación favorable en relación al crecimiento de sus ventas en los últimos años, lo que extiende el interés por parte de las autoridades de gerencia administrativa para la modernización de los procesos contables más antiguos, con relación al as las principales características de los procesos contables estas se encuentran determinadas por la falta de verificación y almacenamiento de la misma, lo que impide que se tomen acciones correctivas con respecto al desarrollo de los estados financieros.
The objective of this case study is to analyze the accounting processes of the INSHOSPUL company and its impact on its financial statements, through a qualitative and descriptive research approach where four members of the staff of the administrative area were interviewed In addition, multiple accounting processes were identified, as results can be seen that there is an outdated regulation for the management of accounting processes in the company and this has a negative impact on the financial statements, due to the use of outdated information and not duly registered; this as a result of improvised actions by its accounting staff to handle problematic situations. In addition, it was identified that the company in analysis maintains a favorable situation in relation to the growth of its sales in recent years, which extends the interest on the part of the administrative management authorities for the modernization of the oldest accounting processes, with relation Thus, the main characteristics of the accounting processes are determined by the lack of verification and storage of the same, which prevents corrective actions from being taken with respect to the development of the financial statements.
The objective of this case study is to analyze the accounting processes of the INSHOSPUL company and its impact on its financial statements, through a qualitative and descriptive research approach where four members of the staff of the administrative area were interviewed In addition, multiple accounting processes were identified, as results can be seen that there is an outdated regulation for the management of accounting processes in the company and this has a negative impact on the financial statements, due to the use of outdated information and not duly registered; this as a result of improvised actions by its accounting staff to handle problematic situations. In addition, it was identified that the company in analysis maintains a favorable situation in relation to the growth of its sales in recent years, which extends the interest on the part of the administrative management authorities for the modernization of the oldest accounting processes, with relation Thus, the main characteristics of the accounting processes are determined by the lack of verification and storage of the same, which prevents corrective actions from being taken with respect to the development of the financial statements.
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PROCESOS CONTABLES, ESTADOS FINANCIEROS, ÁREA CONTABLE, GERENCIA