Aplicación de NIC para PYMES y su incidencia en pequeñas empresas, zona 8, periodo (2016 – 2018)
Fecha
2020-11
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
Esta investigación tiene como objetivo general establecer un análisis de los resultados de la aplicación de las NIC en pequeñas empresas- PYMES, durante el periodo comprendiendo entre los años 2016 – 2018, aplicados en la zona 8,que corresponden Durán, Samborondón y Guayaquil. La utilización de las NIC dentro de las organizaciones es para mejorar la transparencia de la información financiera con la finalidad de evitar fraudes que pudieran darse en las empresas. Se ha revisado los avances teóricos y conceptuales relacionados con el uso de las NIC en la PYMES, resumido descriptivamente la distribución de las PYMES en la zona 8, se ha efectuado un análisis de los mismos y se ha planteado una propuesta en función de las necesidades de las empresas analizadas, para lo cual analizamos los estados financieros de varias organizaciones, con la finalidad de ver el cumplimiento de la aplicación de las NIC.
The general objective of this research is to establish an analysis of the results of the application of the IAS in small companies- SMEs, during the period between the years 2016 - 2018, applied in zone 8, which correspond to Durán, Samborondón and Guayaquil. The use of NIC within organizations is to improve the transparency of financial information in order to avoid fraud that could occur in companies. The theoretical and conceptual advances related to the use of NIC in PYMES have been reviewed, the distribution of PYMES in zone 8 descriptively summarized, an analysis of them has been carried out and a proposal has been made based on the needs of the companies analyzed, for which we analyze the financial statements of various organizations, in order to see compliance with the application of the NIC.
The general objective of this research is to establish an analysis of the results of the application of the IAS in small companies- SMEs, during the period between the years 2016 - 2018, applied in zone 8, which correspond to Durán, Samborondón and Guayaquil. The use of NIC within organizations is to improve the transparency of financial information in order to avoid fraud that could occur in companies. The theoretical and conceptual advances related to the use of NIC in PYMES have been reviewed, the distribution of PYMES in zone 8 descriptively summarized, an analysis of them has been carried out and a proposal has been made based on the needs of the companies analyzed, for which we analyze the financial statements of various organizations, in order to see compliance with the application of the NIC.
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PYMES, TRIBUTARIO, NIC