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Gestión de control interno de los procesos contables del Comercial PERFO-POZO
| dc.contributor.advisor | Laje Montoya, Jose Stalin | |
| dc.contributor.author | Mora Loor, Lady Michel | |
| dc.date.accessioned | 2021-06-14T01:14:07Z | |
| dc.date.available | 2021-06-14T01:14:07Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9739 | |
| dc.description | This case study was carried out through the audit and control research line, in the commercial "PERFO POZO" with RUC No. 1202847123001, the manager or owner Mr. Ángel Braulio Burgos Jurado who is the maximum responsible for the activities that occurs in the same, person obliged to keep accounting. It began its economic activities on March 22, 2000, who has managed to stay in the market with 21 years of experience in providing water well drilling services, for its experience and for providing excellent assistance to meet the needs of farmers. to supply their crops and farms with the useful liquid to irrigate them, fertilizers and various products, becoming one of the most recognized commercial items in the canton. According to the research carried out, it is carried out that they do not have an accounting process, this being one of the main tools for their economic activities such as: income and expense, inventory and financial transactions, which will allow you to know the exact profit and the tax to to pay. The objective of this inductive, qualitative research through the use of bibliographic methods that allows the compilation of information through the search in books and different sources, about the phases of the accounting process. The commercial does not have an initial or routine inventory that allows knowing the amount of merchandise that enters and leaves, nor does it have a kardex control; In addition, they run the risk that the product is in poor condition, with the probability that they have accumulation, shortages of articles and for this reason they lose customers. | es_ES |
| dc.description | This case study was carried out through the audit and control research line, in the commercial "PERFO POZO" with RUC No. 1202847123001, the manager or owner Mr. Ángel Braulio Burgos Jurado who is the maximum responsible for the activities that occurs in the same, person obliged to keep accounting. It began its economic activities on March 22, 2000, who has managed to stay in the market with 21 years of experience in providing water well drilling services, for its experience and for providing excellent assistance to meet the needs of farmers. to supply their crops and farms with the useful liquid to irrigate them, fertilizers and various products, becoming one of the most recognized commercial items in the canton. According to the research carried out, it is carried out that they do not have an accounting process, this being one of the main tools for their economic activities such as: income and expense, inventory and financial transactions, which will allow you to know the exact profit and the tax to to pay. The objective of this inductive, qualitative research through the use of bibliographic methods that allows the compilation of information through the search in books and different sources, about the phases of the accounting process. The commercial does not have an initial or routine inventory that allows knowing the amount of merchandise that enters and leaves, nor does it have a kardex control; In addition, they run the risk that the product is in poor condition, with the probability that they have accumulation, shortages of articles and for this reason they lose customers. | es_ES |
| dc.description.abstract | El presente estudio de caso se realizó a través de la línea de investigación de auditoría y control, en el comercial “PERFO POZO” con RUC Nº 1202847123001, el gerente o dueño el señor Ángel Braulio Burgos Jurado quien es el máximo responsable de las actividades que ocurren en el mismo, persona obligada a llevar contabilidad. Inició sus actividades económicas el 22 de marzo del 2000, quien ha logrado mantenerse en el mercado con 21 años de trayecto en la prestación de servicio de perforación de pozos agua, por su experiencia y por realizar un excelente asistencia para satisfacer las necesidades de los agrícolas para abastecer sus cultivos y haciendas del líquido útil para regarlos, productos fertilizantes y artículos varios, llegando a ser uno de los comerciales más reconocidos del cantón. Según la investigación realizada se observó que no cuentan con un proceso contable, siendo esta una de las herramientas principales para el registro de sus actividades económicas como: las transacciones de ingresos y gastos, inventarios y estados financieros, que le permitan conocer la utilidad exacta y el tributo a pagar. El objetivo de esta investigación inductiva, tipo cualitativa mediante la utilización de métodos bibliográfico que permite la recopilación de información a través de la búsqueda en libros y diferentes fuentes, acerca de las fases del proceso contable. El comercial no cuenta con un inventario inicial ni rutinario que permita conocer la cantidad de mercadería que ingresa y sale, tampoco cuentan con un control de kardex; además, corren el riesgo que el producto se encuentra en mal estado, Con la probabilidad de que tengan acumulación, escases de artículos y por este motivo pierdan clientes. | es_ES |
| dc.format.extent | 27 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Proceso contable | es_ES |
| dc.subject | Inventario | es_ES |
| dc.subject | Ingresos | es_ES |
| dc.subject | Gastos | es_ES |
| dc.title | Gestión de control interno de los procesos contables del Comercial PERFO-POZO | es_ES |
| dc.type | bachelorThesis | es_ES |
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