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Manejo contable de los pasivos de la farmacia su receta, de la ciudad de Babahoyo, periodo 2022
| dc.contributor.advisor | Remache Silva, Johanna | |
| dc.contributor.author | Rivera Quinto, Shirley Xiomara | |
| dc.date.accessioned | 2023-11-17T17:15:28Z | |
| dc.date.available | 2023-11-17T17:15:28Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15361 | |
| dc.description | Within a company it is essential that accounting processes are carried out; for its proper financial development. Therefore, in the following case study, the objective was to determine the accounting management of the liabilities of Su Receta pharmacy, in the city of Babahoyo, period 2022, through the review of accounting information. The methodology for the study is qualitative, descriptive, bibliographic, its technique was given by the application of the interview and the documentary review of the financial statements of the company. The results showed that the pharmacy has problems in the accounting management of liabilities, since it does not have a defined accounting system, nor does it have a support system for the accounts, to this is added that the liabilities in the period 2022, exceeded the assets, which means that covering debts became difficult. In conclusion, it was evidenced that in Su Receta pharmacy, there is a considerably high degree of indebtedness, this was obtained through the application of the indebtedness index ratio. | es_ES |
| dc.description | Within a company it is essential that accounting processes are carried out; for its proper financial development. Therefore, in the following case study, the objective was to determine the accounting management of the liabilities of Su Receta pharmacy, in the city of Babahoyo, period 2022, through the review of accounting information. The methodology for the study is qualitative, descriptive, bibliographic, its technique was given by the application of the interview and the documentary review of the financial statements of the company. The results showed that the pharmacy has problems in the accounting management of liabilities, since it does not have a defined accounting system, nor does it have a support system for the accounts, to this is added that the liabilities in the period 2022, exceeded the assets, which means that covering debts became difficult. In conclusion, it was evidenced that in Su Receta pharmacy, there is a considerably high degree of indebtedness, this was obtained through the application of the indebtedness index ratio. | es_ES |
| dc.description.abstract | Dentro de una empresa es indispensable que se lleven procesos contables; para su correcto desarrollo financiero. Por ello en el siguiente estudio de caso se ha planteado como objetivo determinar el manejo contable de los pasivos de la farmacia Su Receta, de la ciudad de Babahoyo, periodo 2022, a través de la revisión de la información contable. La metodología para el estudio es de tipo cualitativo, de carácter descriptivo, bibliográfico, su técnica estuvo dada por la aplicación de la entrevista y por la revisión documental de los estados financieros de la empresa. Los resultados arrojaron que la farmacia presenta inconveniente en el manejo contable de los pasivos, puesto que no cuenta con un sistema contable definido, y tampoco cuenta con un sistema de soporte para las cuentas, a esto se le añade que los pasivos en el periodo 2022, superaron los activos, lo que significa que cubrir deudas se volvió dificultoso. En conclusión, se evidenció que en la farmacia Su Receta, existe un grado de endeudamiento considerablemente alto, esto se obtuvo mediante la aplicación del ratio de índice de endeudamiento. | es_ES |
| dc.format.extent | 41 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 | Manejo Contable | es_ES |
| dc.subject | Sistema Contable | es_ES |
| dc.subject | Índices De Endeudamiento | es_ES |
| dc.subject | Pasivos | es_ES |
| dc.subject | Ratios Financieros | es_ES |
| dc.title | Manejo contable de los pasivos de la farmacia su receta, de la ciudad de Babahoyo, periodo 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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