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Control interno de los procesos contables en la Escuela de Formación Cendcasegb, periodo 2020 – 2021.
| dc.contributor.advisor | Onofre Zapata, Ronny Fernando | |
| dc.contributor.author | Paredes Romero, Norma Ivette | |
| dc.date.accessioned | 2022-10-18T16:05:35Z | |
| dc.date.available | 2022-10-18T16:05:35Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12918 | |
| dc.description | The investigation analyses internal control situation in the accountability process of CENDCASEGB, a Company from Babahoyo dedicated to offer specialized teaching services to security agents, due to problems that are affecting its management, which are related to the lack of internal control in accounting department. The general objective of the research was to analyze the internal control situation of the accounting process in the formation school CENDCASEGB during the period 2020 – 2021. To get the objective it was executed a methodology with a mixed focus, qualitative and quantitative, allowing obtaining data from primary and secondary sources. It was developed a theoretical analysis about accounting processes and internal control, making evidence of the direct relationship that suggest the application of control for the accounting. It was also analyzed the income statement and general balance report, their evolution during both years. Profitability and liquidity indexes were calculated, making evidence that the business has liquidity issues. An interview guide was designed and applied to the manager and the accountant, who manifested that there is not control, neither tan planning, or strengthening staff knowledge. Finally, there were proposed some actions to contribute to improve accounting processes thanks to the implementation of internal control. | es_ES |
| dc.description | The investigation analyses internal control situation in the accountability process of CENDCASEGB, a Company from Babahoyo dedicated to offer specialized teaching services to security agents, due to problems that are affecting its management, which are related to the lack of internal control in accounting department. The general objective of the research was to analyze the internal control situation of the accounting process in the formation school CENDCASEGB during the period 2020 – 2021. To get the objective it was executed a methodology with a mixed focus, qualitative and quantitative, allowing obtaining data from primary and secondary sources. It was developed a theoretical analysis about accounting processes and internal control, making evidence of the direct relationship that suggest the application of control for the accounting. It was also analyzed the income statement and general balance report, their evolution during both years. Profitability and liquidity indexes were calculated, making evidence that the business has liquidity issues. An interview guide was designed and applied to the manager and the accountant, who manifested that there is not control, neither tan planning, or strengthening staff knowledge. Finally, there were proposed some actions to contribute to improve accounting processes thanks to the implementation of internal control. | es_ES |
| dc.description.abstract | En la investigación se analiza la situación del control interno de los procesos contables de la empresa babahoyense CENDCASEGB, la cual se dedica a la enseñanza especializada de agentes de seguridad, debido a que se presentan inconvenientes que están afectando su gestión, los mismos que se relacionan al escaso control interno en los procesos llevados a cabo en el área contable. Ante lo indicado se planteó como objetico general: analizar la situación del control interno para los procesos contables de la escuela de formación CENDCASEGB, periodo 2020 – 2021. Para el cumplimiento del objetivo se ejecutó una metodología con enfoque mixto, tanto cualitativa como cuantitativa, que permita obtener información de fuentes primarias y secundarias. Se desarrolló primero un análisis teórico en cuanto a los procesos contables y el control interno, lo que permitió evidenciar una relación directa que sugiere controles para la contabilidad. Posteriormente se analizó el estado de resultados y el balance general de la empresa reportado en el año 2020 y el 2021, y se revisó la manera cómo los ingresos y egresos han evolucionado en este periodo. Se realizó el cálculo de índices financieros de rentabilidad y liquidez, evidenciando que el negocio presenta problemas de liquidez. Se diseñó también una guía de entrevista que fue ejecutada al Gerente y al Contador, identificando inexistencia de control, donde no se desarrolla planificación, ni se fortalecen los conocimientos del personal. Finalmente se proponen acciones que contribuyan en la mejora de los procesos contables gracias a la implementación del control interno que se ejecute. | es_ES |
| dc.format.extent | 41 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 | Contabilidad | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Control financiero | es_ES |
| dc.subject | Decisiones gerenciales | es_ES |
| dc.subject | Procesos contables | es_ES |
| dc.title | Control interno de los procesos contables en la Escuela de Formación Cendcasegb, periodo 2020 – 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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