Diseño de manual de políticas contables en propiedad, planta y equipo de FRESTO FOODS S.A.
Fecha
2023-08
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
Este trabajo de investigación denominado “Diseño de manual de políticas contables en propiedad, planta y equipo de Fresto Foods S.A.” tiene como objetivo diseñar un manual de políticas contables que sea una guía para el proceso adecuado de adquisiciones y fiabilidad de los activos no corrientes de propiedad, plata y equipo. En el planteamiento del problema constatamos que desde el inicio la compañía adquirió activos que no estaban debidamente registrados y que generan confusión al momento de validar su funcionamiento en general. En el marco referencial exponemos trabajos de tesis con similares antecedentes a nuestra investigación. En el tercer capítulo abordamos los distintos métodos de investigación que utilizamos para recabar los datos cuantitavos y cualitativos que nos llevaran a obtener resultados fiables. Finalmente presentamos la propuesta, a base de un manual para guía de la empresa con su respectiva aplicación.
This research work called "Design of manual of accounting policies in property, plant and equipment of Fresto Foods S.A." Its objective is to design a manual of accounting policies that is a guide for the adequate process of acquisitions and reliability of the non-current assets of property, silver and equipment. In the statement of the problem, we found that from the beginning the company acquired assets that were not properly registered and that generate confusion when validating its operation in general. In the referential framework we expose thesis works with similar background to our research. In the third chapter we address the different research methods that we use to collect quantitative and qualitative data that will lead us to obtain reliable results. Finally we present the proposal, based on a manual to guide the company with its respective application.
This research work called "Design of manual of accounting policies in property, plant and equipment of Fresto Foods S.A." Its objective is to design a manual of accounting policies that is a guide for the adequate process of acquisitions and reliability of the non-current assets of property, silver and equipment. In the statement of the problem, we found that from the beginning the company acquired assets that were not properly registered and that generate confusion when validating its operation in general. In the referential framework we expose thesis works with similar background to our research. In the third chapter we address the different research methods that we use to collect quantitative and qualitative data that will lead us to obtain reliable results. Finally we present the proposal, based on a manual to guide the company with its respective application.
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Palabras clave
POLÍTICAS, MANUAL, ACTIVOS, CUANTITATIVOS, CUALITATIVOS