Estrategia para la optimización administrativa y financiera de la empresa minera Portugalia
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Fecha
2016
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Universidad de Guayaquil
Resumen
Esta investigación está basada en el desarrollo de la empresa minera Portugalia, la factibilidad
para incluir sistemas basados en normas internacionales tanto contables como financieras,
regulándose por leyes que rigen el sistema minero dentro del territorio ecuatoriano, los mismos
que facilitaran el avance de este proyecto. Sucesivo en el estudio de los datos proporcionados, se
hace la presentación de la empresa la cual fue tomada como caso de estudio, verificando cifras
en estados financieros, a su vez se obtuvo información en las políticas de los procedimientos
técnicos existentes en esta empresa para su debido control. Después de haber hecho el análisis
teórico se procedió con el FODA que en su mayoría tiene una gran influencia para la conclusión
de este proyecto. Con la propuesta se muestra las ventajas y desventajas que posee la empresa,
que, con una mejora en el control de sus actividades, asignando compromiso al personal dando
lugar a la importancia de establecer objetivos, desarrollándolos conformé lo establece está
presente investigación
This research is based on the development of the mining company Portugalia, the feasibility to include systems based on international accounting and financial standards, regulated by laws governing the mining system within Ecuadorian territory, which facilitate the progress of this project. Following the study of the data provided, the presentation of the chosen case study company is made, verifying data in financial statements, in addition, information was obtained about the existing technical procedures’ policies in this company for its proper control. After the theoretical analysis, we proceeded with SWOT, which in its majority has a great influence for the conclusion of this project. The proposal shows the advantages and disadvantages of the company, which, with an improvement in the control of its activities, assigning commitment to the staff, giving rise to the importance of establishing objectives, developing them according to what was established in the present research.
This research is based on the development of the mining company Portugalia, the feasibility to include systems based on international accounting and financial standards, regulated by laws governing the mining system within Ecuadorian territory, which facilitate the progress of this project. Following the study of the data provided, the presentation of the chosen case study company is made, verifying data in financial statements, in addition, information was obtained about the existing technical procedures’ policies in this company for its proper control. After the theoretical analysis, we proceeded with SWOT, which in its majority has a great influence for the conclusion of this project. The proposal shows the advantages and disadvantages of the company, which, with an improvement in the control of its activities, assigning commitment to the staff, giving rise to the importance of establishing objectives, developing them according to what was established in the present research.
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Palabras clave
CONTROL INTERNO, MANUALES INTERNOS, CONTROL ADMINISTRATIVO, NORMAS CONTABLES