Procesos contables para mejorar la presentación de la información financiera de la empresa Ceramicasa Decor Center
Accounting processes to improve the presentation of financial information of the company Ceramicasa Decor Center
| dc.creator | García-Loor, Michael Jair | |
| dc.creator | Sornoza-Zamora, Juan Carlos | |
| dc.date | 2018-07-09 | |
| dc.date.accessioned | 2023-08-08T20:57:16Z | |
| dc.date.available | 2023-08-08T20:57:16Z | |
| dc.identifier | https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/138 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/8073430 | |
| dc.description | Refleja la importancia de establecer un manual de control de procedimientos contables en la empresa Ceramicasa Decor Center de la ciudad de Manta, con la finalidad de optimizar las actividades y tareas de la entidad, y así llegar a una adecuada toma de decisiones de manera eficiente y eficaz, basada en los resultados económicos reflejados en los estados financieros con saldos razonables. La investigación estuvo enmarcada por una metodología analítica, descriptiva y sintética. Para el desarrollo del proyecto, se utilizaron varias técnicas e instrumentos, basadas en el análisis de las encuestas realizadas al personal administrativo, observación directa la cual permitió conocer la situación de la empresa en cuando a las actividades que se llevan, check list en la que se pudo chequear los procedimientos incumplidos. Para establecer el análisis económico de la empresa, se empleó el uso de la plataforma del Servicio de Rentas Internas, que, gracias a los datos obtenidos en el mismo, permitió identificar las falencias en las declaraciones realizadas por la entidad. De esta manera se procedió al desarrollo de un manual de control de procedimientos contables dentro de la empresa Ceramicasa Decor Center en donde se detallarán políticas, actividades a realizar, responsables de la misma, y un diagrama de flujo de los procedimientos contables internamente en la organización. Palabras clave: Procesos contables, estados financieros, toma de decisión. ABSTRACT It reflects the importance of establishing a manual for the control of accounting procedures in the company Ceramicasa Decor Center of the city of Manta, to optimize the activities and tasks of the entity, and thus reach an adequate decision-making in an efficient and effective, based on the economic results reflected in the financial statements with reasonable balances. The research was framed by an analytical, descriptive, and synthetic methodology. For the development of the project, several techniques and instruments were used, based on the analysis of the surveys carried out on administrative personnel, direct observation which allowed to know the situation of the company in terms of the activities carried out, check list in which was able to check the unfulfilled procedures. To establish the economic analysis of the company, the use of the platform of the Internal Revenue Service was used, which thanks to the data obtained in it, allowed to identify the shortcomings in the statements made by the entity.In this way, a manual for the control of accounting procedures within the company Ceramicasa Decor Center was developed, where policies, activities to be carried out, responsible for them, and a flow diagram of the accounting procedures internally in the organization will be detailed Keywords: Accounting processes, financial statements, decision making. Fecha de recepción: 12 de abril de 2018; Fecha de aceptación: 04 de julio de 2018; Fecha de publicación: 09 de julio de 2018. | es-ES |
| dc.description | It reflects the importance of establishing a manual for the control of accounting procedures in the company Ceramicasa Decor Center of the city of Manta, to optimize the activities and tasks of the entity, and thus reach an adequate decision-making in an efficient and effective, based on the economic results reflected in the financial statements with reasonable balances. The research was framed by an analytical, descriptive, and synthetic methodology. For the development of the project, several techniques and instruments were used, based on the analysis of the surveys carried out on administrative personnel, direct observation which allowed to know the situation of the company in terms of the activities carried out, check list in which was able to check the unfulfilled procedures. To establish the economic analysis of the company, the use of the platform of the Internal Revenue Service was used, which thanks to the data obtained in it, allowed to identify the shortcomings in the statements made by the entity.In this way, a manual for the control of accounting procedures within the company Ceramicasa Decor Center was developed, where policies, activities to be carried out, responsible for them, and a flow diagram of the accounting procedures internally in the organization will be detailed Keywords: Accounting processes, financial statements, decision making. | en-US |
| dc.format | application/pdf | |
| dc.format | text/troff | |
| dc.language | spa | |
| dc.publisher | Editorial Universitario ULEAM | es-ES |
| dc.relation | https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/138/269 | |
| dc.relation | https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/138/271 | |
| dc.rights | Derechos de autor 2018 Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360 - ISSN: 2737-6443. | es-ES |
| dc.rights | http://creativecommons.org/licenses/by-nc-sa/4.0 | es-ES |
| dc.source | Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360 - ISSN: 2737-6443.; Vol 1 No 2 (2018): Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360.; 13-20 | en-US |
| dc.source | Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360 - ISSN: 2737-6443.; Vol. 1 Núm. 2 (2018): Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360.; 13-20 | es-ES |
| dc.source | 2737-6443 | |
| dc.title | Procesos contables para mejorar la presentación de la información financiera de la empresa Ceramicasa Decor Center | es-ES |
| dc.title | Accounting processes to improve the presentation of financial information of the company Ceramicasa Decor Center | en-US |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion | |
| dc.type | Artículo revisado por pares | es-ES |