Análisis del control de las cuentas por pagar de la empresa de estación de Servicio "Don Olé" del Cantón Alfredo Baquerizo Moreno "Jujan" periodo 2020- 2021.
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Pacheco Rodríguez, Kevin Joel | |
| dc.date.accessioned | 2023-10-28T05:14:11Z | |
| dc.date.available | 2023-10-28T05:14:11Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/14883 | |
| dc.description | The present study focuses on the analysis of accounts payable control in the "Don Olé" service station company located in Canton Alfredo Baquerizo Moreno, specifically during the period 2020-2021; therefore, the main objective of this research is to analyze the effectiveness and efficiency of the accounts payable control system implemented by the organization during that period; to achieve this objective, several research stages were carried out. A comprehensive review of the literature related to accounts payable management and control processes in similar companies was conducted; subsequently, financial and operational data were collected from the company during the study period, including detailed information on accounts payable and cash flow; A mixed research approach combining quantitative and qualitative methods was employed to identify trends, patterns, and potential areas for improvement in accounts payable control; it was observed that the company maintained a high level of accounts payable during the study period, suggesting an extended credit policy to its suppliers; however, this practice could also have had a negative impact on the company's liquidity. This project arises due to the lack of efficiency in the management of accounts payable in the establishment, particularly due to the inadequate administration of these accounts, especially late payments; therefore, the need to address this issue through guidelines that will help the company make informed decisions is raised. It is proposed to develop an internal control design in the accounts payable area with greater automation in the process of registration and follow-up of invoices; to obtain results, a descriptive methodology was applied that included an interview with the manager of the service station company "Don Olé". | es_ES |
| dc.description | The present study focuses on the analysis of accounts payable control in the "Don Olé" service station company located in Canton Alfredo Baquerizo Moreno, specifically during the period 2020-2021; therefore, the main objective of this research is to analyze the effectiveness and efficiency of the accounts payable control system implemented by the organization during that period; to achieve this objective, several research stages were carried out. A comprehensive review of the literature related to accounts payable management and control processes in similar companies was conducted; subsequently, financial and operational data were collected from the company during the study period, including detailed information on accounts payable and cash flow; A mixed research approach combining quantitative and qualitative methods was employed to identify trends, patterns, and potential areas for improvement in accounts payable control; it was observed that the company maintained a high level of accounts payable during the study period, suggesting an extended credit policy to its suppliers; however, this practice could also have had a negative impact on the company's liquidity. This project arises due to the lack of efficiency in the management of accounts payable in the establishment, particularly due to the inadequate administration of these accounts, especially late payments; therefore, the need to address this issue through guidelines that will help the company make informed decisions is raised. It is proposed to develop an internal control design in the accounts payable area with greater automation in the process of registration and follow-up of invoices; to obtain results, a descriptive methodology was applied that included an interview with the manager of the service station company "Don Olé". | es_ES |
| dc.description.abstract | El presente estudio se enfoca en el análisis del control de las cuentas por pagar en la empresa de la estación de servicio "Don Olé" ubicada en el Cantón Alfredo Baquerizo Moreno, durante el período 2020-2021; por lo que, el objetivo principal de esta investigación es analizar la eficacia y eficiencia del sistema de control de cuentas por pagar, implementado por la organización durante ese lapso; para lograr este objetivo, se llevaron a cabo varias etapas de investigación. Se realizó una revisión exhaustiva de la literatura relacionada con la gestión de cuentas por pagar y los procesos de control en empresas similares; se empleó un enfoque de investigación mixta que combinó métodos cuantitativos y cualitativos para identificar tendencias, patrones y áreas potenciales de mejora en el control de las cuentas, se observó que la empresa mantuvo un alto nivel de cuentas por pagar durante el período de estudio, lo que sugiere una política de crédito extendido a sus proveedores; sin embargo, esta práctica también podría haber tenido un impacto negativo en la liquidez de la empresa. Este proyecto surge debido a la falta de eficiencia en la gestión de las cuentas por pagar en el establecimiento, particularmente debido a la inadecuada administración de estas cuentas, especialmente los pagos atrasados; por lo tanto, se plantea la necesidad de abordar esta problemática mediante directrices que ayuden a la empresa a tomar decisiones informadas. Se propone desarrollar un diseño de control interno en el área de cuentas por pagar con una mayor automatización en el proceso de registro y seguimiento de facturas; para obtener resultados, se aplicó una metodología descriptiva que incluyó entrevista dirigida a la administradora de la empresa de estación de servicio "Don Olé". | es_ES |
| dc.format.extent | 38 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 | Cuentas por pagar | es_ES |
| dc.subject | Flujo de efectivo | es_ES |
| dc.subject | Empresa, Estación de servicio | es_ES |
| dc.subject | Datos financieros | es_ES |
| dc.title | Análisis del control de las cuentas por pagar de la empresa de estación de Servicio "Don Olé" del Cantón Alfredo Baquerizo Moreno "Jujan" periodo 2020- 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador