Diseño contable como herramienta de apoyo en la generación de información financiera para una empresa en crecimiento

Abstract

The increase in business, as well as the increase in business failure, made it possible to essentially identify; the lack of adequate strategic planning on the part of the administrators and the lack of accounting knowledge to conduct a venture, which has forced companies to analyze their economic control to avoid closing them. For this reason, the main objective of this research work is to establish an accounting-financial design considering two essential axes, such as: strategic accounting and financial accounting. The research was carried out under the case study modality, whose unit of analysis was the enterprise called "El Chacarero", for which a qualitative approach was used. In this sense, a documentary review of the literature was carried out to identify determining elements (study variables), which should include an adequate accounting design. This analysis serves as a guide for businesses in the growth stage, providing information for decision-making regarding: efficient resource management, implementation of new strategies in a competitive environment, and the generation of financial information.