Sistematización de un proceso contable para microempresas, caso “Shine Shoes"
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación se ha realizado con la finalidad de analizar la estructura
contable de la microempresa “Shine Shoes”, para sistematizar los procesos contables mediante la
implementación de un sistema de contabilidad integrado, ya que la problemática surge porque el
negocio no lleva una contabilidad adecuada, por lo que no tiene la información financiera a
tiempo y esto dificulta a la hora de la toma de decisiones. El negocio lleva el registro de sus
transacciones diarias y de los inventarios de mercadería manual en Excel, lo que es un peligro, ya
que esos archivos se puedan perder o dañar con el paso de los años y la microempresa quedaría
sin el respaldo de la información financiera. El propósito principal de este estudio, es comprobar
que al trabajar con un sistema contable, la microempresa puede tener sus Estados financieros a
tiempo y de esta manera también reducirá sus gastos.
This research work has been carried out with the purpose of the analyzing the accounting structure of the microenterprise "Shine Shoes", to systematize the accounting processes through the implementation of an integrated accounting system, since the problem arises because the business does not keep an adequate accounting process, because it doesn't have the financial information on time and this makes it difficult when it is time to taking decisions. The business keeps track of its daily transactions and its merchandise inventory manually in Excel, which is a danger, since these files can be lost or damaged over the years and microenterprise would be without a backing track of financial information. The main purpose of this study is to verify that, when working with an accounting system, the microenterprise can have its financial statements on time and in this way it can also reduce its expenses.
This research work has been carried out with the purpose of the analyzing the accounting structure of the microenterprise "Shine Shoes", to systematize the accounting processes through the implementation of an integrated accounting system, since the problem arises because the business does not keep an adequate accounting process, because it doesn't have the financial information on time and this makes it difficult when it is time to taking decisions. The business keeps track of its daily transactions and its merchandise inventory manually in Excel, which is a danger, since these files can be lost or damaged over the years and microenterprise would be without a backing track of financial information. The main purpose of this study is to verify that, when working with an accounting system, the microenterprise can have its financial statements on time and in this way it can also reduce its expenses.
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PROCESOS CONTABLES, SISTEMA CONTABLE, INFORMACIÓN FINANCIERA