Diseño de un sistema contable para optimización y control financiero de Asoagrihuerto en Guayaquil
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación tiene por objetivo diseñar un sistema contable para optimización y control financiero de ASOAGRIHUERTO en Guayaquil, con la finalidad de mejorar sus resultados. La metodología empleada en este trabajo fue a través de un diseño mixto de tipo descriptivo, haciendo uso de la técnica de la encuesta por medio de un cuestionario a los 8 directivos que conforman la empresa. Los resultados que se obtuvieron fueron los siguientes: la empresa no cuenta con un sistema contable y controles financieros adecuados para el registro y manejo de la información contable; la información financiera no es veraz ni confiable; no se realizan evaluaciones continuas; y no cuenta con un manual de procedimientos ni de funciones establecido. Para finalizar el estudio se realizó la propuesta del diseño de un sistema contable y controles financieros en base a las necesidades de la ASOAGRIHUERTO, donde se diseñó los efectos que causa la falta de un buen diseño contable y controles financieros, se determinó la situación actual de la empresa y se realizó el sistema contable y controles financieros.
The purpose of this research is to design an accounting system and financial controls for the ASOAGRIHUERTO located in the Guayaquil Canton, in order to improve its results. The methodology used in this work was through a mixed design of descriptive type, making use of the survey technique through a questionnaire to the 8 managers that make up the company. The methodology used in this work was through a mixed design of descriptive type, making use of the survey technique through a questionnaire to the 8 managers that make up the company. The results obtained were the following: the company does not have an accounting system and adequate financial controls for the recording and handling of the accounting information; financial information is not true or reliable; no continuous evaluations are performed; and it does not have an established procedures or functions manual. To finalize the study, the proposal for the design of an accounting system and financial controls was made based on the needs of the ASOAGRIHUERTO, where the effects caused by the lack of a good accounting design and financial controls were designed, the current situation of the company and made the accounting system and financial controls.
The purpose of this research is to design an accounting system and financial controls for the ASOAGRIHUERTO located in the Guayaquil Canton, in order to improve its results. The methodology used in this work was through a mixed design of descriptive type, making use of the survey technique through a questionnaire to the 8 managers that make up the company. The methodology used in this work was through a mixed design of descriptive type, making use of the survey technique through a questionnaire to the 8 managers that make up the company. The results obtained were the following: the company does not have an accounting system and adequate financial controls for the recording and handling of the accounting information; financial information is not true or reliable; no continuous evaluations are performed; and it does not have an established procedures or functions manual. To finalize the study, the proposal for the design of an accounting system and financial controls was made based on the needs of the ASOAGRIHUERTO, where the effects caused by the lack of a good accounting design and financial controls were designed, the current situation of the company and made the accounting system and financial controls.
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DISEÑO CONTABLE, CONTROLES FINANCIEROS, CONTABILIDAD, REGISTRO CONTABLE