Impacto en el área contable del proceso de fusión por absorción de las empresas en la Ciudad de Guayaquil durante el período 2010 - 2012
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2013
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
Como mecanismo de crecimiento las fusiones de empresas han sido utilizadas a nivel mundial para incrementar la productividad y competitividad de las organizaciones, como producto de la globalización. Esta realidad no ha sido ajena en el Ecuador, donde varias compañías ubicadas específicamente en la ciudad de Guayaquil han venido realizando el proceso de fusión a lo largo de estos años; por lo general muchas de estas compañías utilizan este proceso de fusión para lograr una ampliación de sus mercados tanto nacionales como internacionales, debido a que de ésta forma podrán ser mas recocidos dentro de su entorno y por ende generaran mas rentabilidad, otro de los objetivos que se quiere alcanzar con la implementación de este proceso es la obtención de la minimización de sus costos/gastos, ya que con esto sus productos o servicios podrán ser competitivos dentro del mercado en que se desenvuelve la entidad, pero debido a la falta de normativas vigentes en el Ecuador que hable sobre el correcto procedimiento que se debería realizar al momento de realizar un proceso de fusión, provoca que dicho proceso se vuelva complejo, lo cual conlleva a cometer errores significativos dentro de las áreas principales de la empresa como es la contable, de costos, etc. Es por este motivo que algunas empresas para evitar este tipo de inconvenientes o para solucionarlo acuden a la contratación de personal externo, incurriendo en gastos no planeados; ocasionando que este proceso de fusión en lugar de ser una fuente de crecimiento y rentabilidad se convierta en un proceso complejo al momento de realizarlo.
As growth mechanism mergers have been used worldwide to increase productivity and competitiveness of organizations, as a product of globalization. This fact has not escaped in Ecuador, where several companies located specifically in the city of Guayaquil have been making the merger process over the years, usually many of these companies use this merging process to achieve an extension of its domestic and international markets, due to in this way may be more annealed within their environment and thus generate more profit, another of the objectives to be achieved with the implementation of this process is to obtain the minimization of costs / expenses, since with this, their products or services may be competitive within the market in which the entity operates, but due to lack of current standards in Ecuador to talk about the correct procedure should be performed at the time of a process of fusion, causing the process becomes complex, which leads to make significant errors in the core business areas such as the accounting, cost, etc.. This is why some companies to avoid such inconveniences attending or to fix the external recruitment, incurring unplanned expenses; causing fusion process instead of being a source of growth and profitability becomes a complex process at the time of doing so.
As growth mechanism mergers have been used worldwide to increase productivity and competitiveness of organizations, as a product of globalization. This fact has not escaped in Ecuador, where several companies located specifically in the city of Guayaquil have been making the merger process over the years, usually many of these companies use this merging process to achieve an extension of its domestic and international markets, due to in this way may be more annealed within their environment and thus generate more profit, another of the objectives to be achieved with the implementation of this process is to obtain the minimization of costs / expenses, since with this, their products or services may be competitive within the market in which the entity operates, but due to lack of current standards in Ecuador to talk about the correct procedure should be performed at the time of a process of fusion, causing the process becomes complex, which leads to make significant errors in the core business areas such as the accounting, cost, etc.. This is why some companies to avoid such inconveniences attending or to fix the external recruitment, incurring unplanned expenses; causing fusion process instead of being a source of growth and profitability becomes a complex process at the time of doing so.
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Fusión, Proceso Contable, Sistemas de Organización, Manual, Empresa