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Control e identificación de costos y gastos previo al desembolso económico en la empresa constructora Constru-Innova-Ramos
| dc.contributor.advisor | Laje Montoya, José | |
| dc.contributor.author | Engracia Calderón, Britany Lidubay | |
| dc.date.accessioned | 2020-05-05T05:26:45Z | |
| dc.date.available | 2020-05-05T05:26:45Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7770 | |
| dc.description | The present study is directed to the analysis of the control of costs and expenses prior to the economic disbursement made by the construction company Constru-Innova-Ramos Company Accounts In Participation, the same which aimed to demonstrate how efficient this internal process is. In order to understand the categories of conceptual analysis, a descriptive methodology was used by means of which the reality in which the company performs was known, an analysis was made to control costs and expenses; the same ones that allowed establishing the respective conclusions. Among the main findings, it is considered essential to generate measurable and differentiated evaluation criteria between each level of decision-making, in terms of internal control policy and production processes, the flow of costs and expenses are presented in a significant way. for the normal development of the company according to internal policies. Among the conclusions that could be reached is that the company Constru-Innova-Ramos does not have an internal control system that allows it to identify its costs and expenses in a reasonable manner, so it incurs disbursements of money that have not been provided by the administration, reducing accounting reasonableness to its processes. | es_ES |
| dc.description | The present study is directed to the analysis of the control of costs and expenses prior to the economic disbursement made by the construction company Constru-Innova-Ramos Company Accounts In Participation, the same which aimed to demonstrate how efficient this internal process is. In order to understand the categories of conceptual analysis, a descriptive methodology was used by means of which the reality in which the company performs was known, an analysis was made to control costs and expenses; the same ones that allowed establishing the respective conclusions. Among the main findings, it is considered essential to generate measurable and differentiated evaluation criteria between each level of decision-making, in terms of internal control policy and production processes, the flow of costs and expenses are presented in a significant way. for the normal development of the company according to internal policies. Among the conclusions that could be reached is that the company Constru-Innova-Ramos does not have an internal control system that allows it to identify its costs and expenses in a reasonable manner, so it incurs disbursements of money that have not been provided by the administration, reducing accounting reasonableness to its processes. | es_ES |
| dc.description.abstract | El presente estudio está direccionado al análisis del control de costos y gastos previo al desembolso económico que efectúa la empresa constructora Constru-Innova-Ramos Compañía Cuentas En Participación, el mismo que tuvo como objetivo evidenciar que tan eficiente es dicho proceso interno. Para comprender las categorías de análisis conceptual se empleó una metodología descriptiva mediante la cual se pudo conocer la realidad en la que se desempeña la compañía, se hizo un análisis al control de los costos y gastos; los mismos que permitieron establecer las conclusiones respectivas. Dentro de los principales hallazgos se considera que es imprescindible generar criterios de evaluación medibles y diferenciados entre cada nivel de toma de decisiones, en cuanto a la política de control interno y los procesos productivos el flujo de los costos y los gastos se presentan en forma significativa para el normal desarrollo de la compañía según las políticas internas. Dentro de las conclusiones a las que se pudo llegar es que la compañía Constru-Innova-Ramos no posee un sistema de control interno que le permita identificar sus costos y gastos de manera razonable, por lo que incurre en desembolsos de dinero que no han sido previstos por la administración, disminuyéndole razonabilidad contable a sus procesos. | es_ES |
| dc.format.extent | 20 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | 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 | Costos | es_ES |
| dc.subject | Gastos | es_ES |
| dc.subject | Politicas | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Procesos productivos | es_ES |
| dc.title | Control e identificación de costos y gastos previo al desembolso económico en la empresa constructora Constru-Innova-Ramos | es_ES |
| dc.type | bachelorThesis | es_ES |
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