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Control contable de la compañía de Transporte Express Atenas S.A. de la ciudad de Quito en el periodo 2022-2023.
| dc.contributor.advisor | Avilez Merino, Rosa de Las Mercedes | |
| dc.contributor.author | Bustamante Veliz, Joselin Xihomara | |
| dc.date.accessioned | 2024-09-03T15:03:00Z | |
| dc.date.available | 2024-09-03T15:03:00Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17133 | |
| dc.description | This case study analyzes the accounting control of the de Transport Express Atenas S.A. Company in Quito during the periods 2022 and 2023. The research is justified by the importance of having precise accounting processes that ensure transparency and efficiency in financial management, which is essential for strategic decision-making in the company. The main objective was to analyze the company’s accounting control by reviewing its financial-accounting information to determine its financial health. The methodology included a mixed approach: qualitative, through interviews with the manager to identify accounting procedures, and quantitative, through vertical and horizontal analysis of the financial statements. The results revealed that although the company has an internal policy manual, the accounting process is manual, leading to errors and difficulties in obtaining accurate reports. An improvement in current liquidity was observed, but immediate liquidity was insufficient, and there were significant losses that affected profitability and investor confidence. In conclusion, accounting management needs modernization and improvements to ensure the financial and operational stability of the company. | es_ES |
| dc.description | This case study analyzes the accounting control of the de Transport Express Atenas S.A. Company in Quito during the periods 2022 and 2023. The research is justified by the importance of having precise accounting processes that ensure transparency and efficiency in financial management, which is essential for strategic decision-making in the company. The main objective was to analyze the company’s accounting control by reviewing its financial-accounting information to determine its financial health. The methodology included a mixed approach: qualitative, through interviews with the manager to identify accounting procedures, and quantitative, through vertical and horizontal analysis of the financial statements. The results revealed that although the company has an internal policy manual, the accounting process is manual, leading to errors and difficulties in obtaining accurate reports. An improvement in current liquidity was observed, but immediate liquidity was insufficient, and there were significant losses that affected profitability and investor confidence. In conclusion, accounting management needs modernization and improvements to ensure the financial and operational stability of the company. | es_ES |
| dc.description.abstract | El presente caso de estudio analiza el control contable de la Compañía de Transporte Express Atenas S.A. de la ciudad de Quito durante los periodos 2022 y 2023. La investigación se justifica por la importancia de contar con procesos contables precisos que aseguren la transparencia y eficiencia en la gestión financiera, esencial para la toma de decisiones estratégicas en la empresa. El objetivo principal fue analizar el control contable de la compañía mediante la revisión de su información financiera-contable para determinar su salud financiera. La metodología incluyó un enfoque mixto: cualitativo, mediante entrevistas al gerente para identificar los procedimientos contables, y cuantitativo, a través de análisis vertical y horizontal de los estados financieros. Los resultados revelaron que, aunque la empresa cuenta con un manual de políticas internas, el proceso contable es manual, lo que genera errores y dificultades en la obtención de informes precisos. Se observó una mejora en la liquidez corriente, pero insuficiencia en la liquidez inmediata, y pérdidas significativas que afectan la rentabilidad y confianza de inversores. En conclusión, la gestión contable necesita modernización y mejoras para asegurar la estabilidad financiera y operativa de la empresa. | es_ES |
| dc.format.extent | 52 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | es_ES |
| dc.subject | Contable | es_ES |
| dc.subject | Procesos | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.title | Control contable de la compañía de Transporte Express Atenas S.A. de la ciudad de Quito en el periodo 2022-2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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