Evaluación contable en la empresa Hidraservi Oleodinámica S. A. 2015-2016
No hay miniatura disponible
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La implementación de las NIIF, que ha sido gradual con el paso de los años y en los diferentes países, ha traído muchos beneficios para las empresas que han decidido adaptarlas, entre las principales contribuciones de las NIIF, se destaca la generación de información financiera confiable y razonable. Asimismo, los beneficios son grandes al considerar el hecho de que las partes interesadas pueden tomar sus decisiones en base a la información financiera de la empresa y no en supuestos, la cual implica una alta probabilidad de éxito en las medidas tomadas.
Por tales antecedentes, la presente investigación se desarrolla en la compañía Hidraservi Oleodinámica S.A., al no contar con procesos contables precisos e idóneos lo cual ocasiona un retraso en el registro de las operaciones comerciales y el cumplimiento de la presentación de los estados financieros. Puesto que, el problema principal está centrada en la forma de llevar sus registros. Para ello se escogió el diseño de campo y la investigación descriptiva de enfoque cuantitativo para la obtención de datos primario con apoyo de la encuesta estructurada aplicada a los funcionarios seleccionados por muestreo no probabilístico intencional. Asimismo, la entrevista estructurada aplicada al gerente y contador de la empresa, de los cuales se denoto la necesidad de realizar una evaluación contable con el fin de determinar las desviaciones que afectan en la presentación de la información financiera.
Por tanto, a través de un programa de actividades fundamentado en los criterios de las Normas Internacionales de Información Financiera, se verificó el cumplimiento de las mismas. Donde el resultado final fue el establecimiento de acciones correctivas para la mitigación oportuna de las desviaciones detectadas.
The implementation of IFRS, which has been gradual over the years and in different countries, has brought many benefits for companies that have decided to adapt them. Among the main contributions of IFRS, the generation of reliable financial information stands out. and reasonable. Also, the benefits are great when considering the fact that the interested parties can make their decisions based on the financial information of the company and not in assumptions, which implies a high probability of success in the measures taken. Due to this background, the present investigation is carried out in Hidraservi Oleodinámica S.A., due to the lack of accurate and suitable accounting processes, which causes a delay in the registry of commercial operations and compliance with the presentation of the financial statements. Since, the main problem is centered on how to keep records. To this end, the field design and the descriptive research of a quantitative approach for obtaining primary data were chosen with the support of the structured survey applied to the officials selected by intentional non-probabilistic sampling. Likewise, the structured interview applied to the manager and accountant of the company, of which the need to carry out an accounting evaluation in order to determine the deviations that affect the presentation of financial information. Therefore, through a program of activities based on the criteria of the International Financial Reporting Standards, compliance with them was verified. Don of the final result was the establishment of corrective actions for the timely mitigation of detected deviations.
The implementation of IFRS, which has been gradual over the years and in different countries, has brought many benefits for companies that have decided to adapt them. Among the main contributions of IFRS, the generation of reliable financial information stands out. and reasonable. Also, the benefits are great when considering the fact that the interested parties can make their decisions based on the financial information of the company and not in assumptions, which implies a high probability of success in the measures taken. Due to this background, the present investigation is carried out in Hidraservi Oleodinámica S.A., due to the lack of accurate and suitable accounting processes, which causes a delay in the registry of commercial operations and compliance with the presentation of the financial statements. Since, the main problem is centered on how to keep records. To this end, the field design and the descriptive research of a quantitative approach for obtaining primary data were chosen with the support of the structured survey applied to the officials selected by intentional non-probabilistic sampling. Likewise, the structured interview applied to the manager and accountant of the company, of which the need to carry out an accounting evaluation in order to determine the deviations that affect the presentation of financial information. Therefore, through a program of activities based on the criteria of the International Financial Reporting Standards, compliance with them was verified. Don of the final result was the establishment of corrective actions for the timely mitigation of detected deviations.
Descripción
Palabras clave
INVENTARIOS, CUENTAS POR COBRAR, PROPIEDAD, PLANTA Y EQUIPOS