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El control contable de la Empresa Agroindustria “Bapesa” del Cantón Pueblo Viejo – 2021.
| dc.contributor.advisor | Garofalo Velasco, Darli | |
| dc.contributor.author | Lara Moran, Ruth Isamar | |
| dc.date.accessioned | 2022-05-07T21:37:22Z | |
| dc.date.available | 2022-05-07T21:37:22Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11488 | |
| dc.description | The case study is oriented to observe the shortcomings in the identification of the costs incurred by the company, in order to provide information on what decisions can be taken to minimize costs and cause profit maximization. During the development process, it is possible to observe the importance of having internal accounting controls in an organization or business structure, and how the work environment is conducted if the company has standards and policies, and the need to be updated and have technological equipment that efficiently assist in the actual reliable financial information. Among the techniques used in the case study, interviews were conducted with the business owner to directly observe the factors that turn it off and obtain information about the internal controls and accounting processes they use and how they approach accounting. Accounting information is relevant and at an early stage, this information can be uncertain and therefore less reliable. But if we want to buy time while the information gains confidence, its relevance is lost. If the information influences a decision, it is considered relevant and to be relevant, the information must be available in a timely manner and must help prediction. | es_ES |
| dc.description | The case study is oriented to observe the shortcomings in the identification of the costs incurred by the company, in order to provide information on what decisions can be taken to minimize costs and cause profit maximization. During the development process, it is possible to observe the importance of having internal accounting controls in an organization or business structure, and how the work environment is conducted if the company has standards and policies, and the need to be updated and have technological equipment that efficiently assist in the actual reliable financial information. Among the techniques used in the case study, interviews were conducted with the business owner to directly observe the factors that turn it off and obtain information about the internal controls and accounting processes they use and how they approach accounting. Accounting information is relevant and at an early stage, this information can be uncertain and therefore less reliable. But if we want to buy time while the information gains confidence, its relevance is lost. If the information influences a decision, it is considered relevant and to be relevant, the information must be available in a timely manner and must help prediction. | es_ES |
| dc.description.abstract | El estudio de casos está orientados a observar las falencias en la identificación de los costos en los que ha incurrido la empresa, con el fin de brindar información sobre qué decisiones se pueden tomar para minimizar los costos y provocar la maximización de ganancias. Durante el proceso de desarrollo se puede observar la importancia de contar con controles internos contables en una organización o estructura empresarial, y como se conduce el ambiente de trabajo si la empresa cuenta con normas y políticas, y la necesidad de actualizarse y contar con equipos tecnológicos que ayuden eficientemente a la real información financiera confiable. Entre las técnicas utilizadas en el estudio de caso, se realizaron entrevistas con el propietario de negocios para observar directamente los factores que lo apagan y obtener información sobre los controles internos y los procesos contables que utilizan y cómo abordan la contabilidad. La información contable es relevante y en una etapa temprana, esta información puede ser incierta y por lo tanto menos confiable. Pero si queremos ganar tiempo mientras la información gana confianza, se pierde su relevancia. Si la información influye en una decisión, se considera relevante y para que sea relevante, la información debe estar disponible de manera oportuna y debe ayudar a la predicción. | es_ES |
| dc.format.extent | 24 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Control interno contable | es_ES |
| dc.subject | Procesos contables | es_ES |
| dc.subject | Manuales de procedimientos | es_ES |
| dc.subject | Sistemas contables | es_ES |
| dc.title | El control contable de la Empresa Agroindustria “Bapesa” del Cantón Pueblo Viejo – 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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