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Manejo contable de los pasivos de la Empresa Ferticosta S. A. de la ciudad de Guayaquil, periodo 2021-2022.
| dc.contributor.advisor | Laje Montoya, José Stalin | |
| dc.contributor.author | Gamarra Arciniega, Melany Nallely | |
| dc.date.accessioned | 2023-05-24T13:21:39Z | |
| dc.date.available | 2023-05-24T13:21:39Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13848 | |
| dc.description | For every company, accounting management is an essential procedure to keep efficient control of all economic activities in order to avoid irregularities that may put the organization at risk. Inadequate accounting management not only affects the registration process, but also allows the existence of errors or omissions in the accounting entries; For this reason, an efficient treatment of financial and accounting information is essential. The objective of this study is to determine the accounting management of liabilities in the company Ferticosta S A in the city of Guayaquil in the periods 2021-2022 through the review of the company's accounting information. The methodology used consisted of a mixed study, the types of research used were bibliographic and documentary; while the methods used are inductive and deductive. The investigative techniques considered were an interview and observation of the accounting records of the company. The results determined that the accounting management of the liabilities in the Ferticosta S.A. Company is not efficient due to the fact that errors and omissions were evidenced in the accounting records of the liabilities and one of the main weaknesses of the company with respect to the accounting management of the liabilities is that it does not have accounting policies that guide the procedures in accounting management. | es_ES |
| dc.description | For every company, accounting management is an essential procedure to keep efficient control of all economic activities in order to avoid irregularities that may put the organization at risk. Inadequate accounting management not only affects the registration process, but also allows the existence of errors or omissions in the accounting entries; For this reason, an efficient treatment of financial and accounting information is essential. The objective of this study is to determine the accounting management of liabilities in the company Ferticosta S A in the city of Guayaquil in the periods 2021-2022 through the review of the company's accounting information. The methodology used consisted of a mixed study, the types of research used were bibliographic and documentary; while the methods used are inductive and deductive. The investigative techniques considered were an interview and observation of the accounting records of the company. The results determined that the accounting management of the liabilities in the Ferticosta S.A. Company is not efficient due to the fact that errors and omissions were evidenced in the accounting records of the liabilities and one of the main weaknesses of the company with respect to the accounting management of the liabilities is that it does not have accounting policies that guide the procedures in accounting management. | es_ES |
| dc.description.abstract | Para toda empresa el manejo contable es un procedimiento esencial para llevar un control eficiente de todas las actividades económicas con el fin de evitar irregularidades que puedan poner en riesgo a la organización. El inadecuado manejo contable no solo afecta el proceso de registro, sino que también permite la existencia de errores u omisiones en los asientos contables; por esta razón es indispensable un eficiente tratamiento de la información financiera y contable. El objetivo del presente estudio es determinar el manejo contable de los pasivos en la empresa Ferticosta S A de la ciudad de Guayaquil en los periodos 2021-2022 a través de la revisión de la información contable de la empresa. La metodología empleada constó de un estudio mixto, los tipos de investigación empelados fueron: bibliográfica y documental; mientras que los métodos utilizados son: inductivo y deductivo. Las técnicas investigativas consideradas fueron una entrevista y observación a los registros contables de la empresa. Los resultados determinaron que el manejo contable de los pasivos en la empresa Ferticosta S. A no es eficiente en virtud de que se evidenciaron errores y omisiones en los registros contables de los pasivos y una de las principales debilidades de la empresa con respecto al manejo contable de los pasivos es que no cuenta con políticas contables que guíen los procedimientos en el manejo contable. | es_ES |
| dc.format.extent | 40 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Finanzas | es_ES |
| dc.subject | Deuda | es_ES |
| dc.subject | Verificación contable | es_ES |
| dc.title | Manejo contable de los pasivos de la Empresa Ferticosta S. A. de la ciudad de Guayaquil, periodo 2021-2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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