El proceso contable como herramienta de gestión administrativa para las asociaciones de pescadores artesanales Anconcito
Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El objetivo del presente estudio es desarrollar un proceso contable como herramienta de gestión administrativa para las Asociaciones de Pescadores Artesanales de Anconcito. Para lograr tal propósito es necesario analizar los fundamentos teóricos de la investigación, determinar en qué contexto se encuentran estas organizaciones y establecer el procedimiento contable que ellas realizan. El no llevar a cabo un apropiado procedimiento contable incide negativamente en el manejo administrativo. Para realizar un correcto registro y control de las diversas operaciones comerciales de las organizaciones hay normas y pautas acerca de cómo se debe efectuar el trabajo, por lo cual, los procedimientos representan un proceso de extrema importancia, pues de ellos depende el desarrollo eficiente de la mayor parte de las transacciones y la exactitud e integridad de los registros contables para la consecución de los objetivos de toda la organización. El diseño metodológico utilizado en la investigación es descriptivo, con enfoque cuantitativo, con el fin de recabar información sobre las variables en estudio. El tipo de investigación es documental- bibliográfico y de campo, que sirvieron para identificar las causas y consecuencias del problema que se presentan en estas asociaciones; la técnica e instrumentos empleados coadyuvaron a señalar que las Asociaciones de Pescadores de Anconcito no llevan un adecuado proceso contable, sus operaciones transaccionales no cuentan con soportes que aseguren la confiabilidad del registro, incidiendo negativamente en el control interno y en la toma de decisiones de los directivos y administradores
The objective of this study is to develop an accounting process and administrative management tool for Artisanal Fishermen Associations Anconcito. To achieve this purpose it is necessary to analyze the theoretical foundations of research, determine in what context are these organizations and establish the accounting procedure they perform. Failure to carry out an appropriate accounting procedure negatively affects the administrative management. For proper registration and control various business operations of organizations there are rules and guidelines on how to carry out the work, therefore, procedures represent a process of extreme importance, since they depend on the efficient development of the most of the transactions and the accuracy and completeness of accounting records for the achievement of the objectives of the entire organization. The methodological design used in research is descriptive, with quantitative approach, in order to gather information on the variables under study. The research is bibliographic and field documentary, which served to identify the causes and consequences of the problem presented in these associations; technology and instruments used helped to point out that the Association of Fishermen of Anconcito without a proper accounting process, its transactional operations do not have supports that ensure reliability record, negatively affecting internal control and decision-making of the managers and administrators.
The objective of this study is to develop an accounting process and administrative management tool for Artisanal Fishermen Associations Anconcito. To achieve this purpose it is necessary to analyze the theoretical foundations of research, determine in what context are these organizations and establish the accounting procedure they perform. Failure to carry out an appropriate accounting procedure negatively affects the administrative management. For proper registration and control various business operations of organizations there are rules and guidelines on how to carry out the work, therefore, procedures represent a process of extreme importance, since they depend on the efficient development of the most of the transactions and the accuracy and completeness of accounting records for the achievement of the objectives of the entire organization. The methodological design used in research is descriptive, with quantitative approach, in order to gather information on the variables under study. The research is bibliographic and field documentary, which served to identify the causes and consequences of the problem presented in these associations; technology and instruments used helped to point out that the Association of Fishermen of Anconcito without a proper accounting process, its transactional operations do not have supports that ensure reliability record, negatively affecting internal control and decision-making of the managers and administrators.
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PROCESO CONTABLE, HERRAMIENTA DE GESTIÓN ADMINISTRATIVA, TOMA DE DECISIONES, CONTROL INTERNO