Reestructuración administrativa y gestión contable de una empresa comercial de Guayaquil, año 2024
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Fecha
2025-02
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
El problema que origina la presente investigación es la deficiente gestión contable en una empresa
comercial de Guayaquil, que ha provocado discrepancias en el manejo de inventarios, cuentas por cobrar
y errores en los informes financieros, afectando la toma de decisiones estratégicas. El objetivo general es
explicar la influencia de la reestructuración administrativa en la gestión contable como una opción para
fortalecer procesos internos y mejorar la calidad de la información financiera. Para ello, se diseñó una
investigación no experimental de corte transversal, con enfoque mixto y de tipo explicativa correlacional,
utilizando técnicas como entrevistas, encuestas y revisión documental. Los resultados muestran que la
reestructuración administrativa tiene una influencia significativa en la mejora de la gestión contable, y las
principales causas del problema son la falta de flujogramas de trabajo eficientes, falta de personal, el uso
limitado de tecnología. Se concluye que los cambios organizacionales podrían reducir errores, optimizar
procesos y fortalecer la confianza en la información financiera.
The problem that causes this investigation is the poor accounting management in a commercial company in Guayaquil, which has caused discrepancies in the management of inventories, accounts receivable and errors in financial reports, affecting strategic decision making. The general objective is to explain the influence of administrative restructuring on accounting management as an option to strengthen internal processes and improve the quality of financial information. To this end, a non-experimental crosssectional research was designed, with a mixed and correlational explanatory approach, using techniques such as interviews, surveys and documentary review. The results show that administrative restructuring has a significant influence on the improvement of accounting management, and the main causes of the problem are the lack of efficient work flow charts, lack of personnel, limited use of technology. It is concluded that organizational changes could reduce errors, optimize processes and strengthen confidence in financial information.
The problem that causes this investigation is the poor accounting management in a commercial company in Guayaquil, which has caused discrepancies in the management of inventories, accounts receivable and errors in financial reports, affecting strategic decision making. The general objective is to explain the influence of administrative restructuring on accounting management as an option to strengthen internal processes and improve the quality of financial information. To this end, a non-experimental crosssectional research was designed, with a mixed and correlational explanatory approach, using techniques such as interviews, surveys and documentary review. The results show that administrative restructuring has a significant influence on the improvement of accounting management, and the main causes of the problem are the lack of efficient work flow charts, lack of personnel, limited use of technology. It is concluded that organizational changes could reduce errors, optimize processes and strengthen confidence in financial information.
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Palabras clave
REESTRUCTURACIÓN, GESTIÓN CONTABLE, EFICIENCIA OPERATIVA, TOMA DE DECISIONES, PROCESOS