Control contable de los costos de producción de la Empresa Agrogruled S.A de la ciudad de Babahoyo, periodo 2021 – 2022.
| dc.contributor.advisor | Menéndez Marquínez, Carlos Alberto | |
| dc.contributor.author | Ibarra Alvarado, Yomira Yamilet | |
| dc.date.accessioned | 2023-11-12T07:02:53Z | |
| dc.date.available | 2023-11-12T07:02:53Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15210 | |
| dc.description | The case study deals with accounting control of the production costs of the company Agrogruled S.A, because weaknesses related to the management of information regarding said context are presented; For this reason, the research objective is to analyze the accounting process on production costs and determine the level of internal control risk, with the intention of establishing how effective the organization's monitoring activities are. The methodology used in the research is made up of a qualitative approach; Furthermore, the types of research are: documentary and field, since a bibliographic analysis of different theoretical sources was carried out and the company facilities were visited. An internal control questionnaire was used as data collection instruments, and information related to the determination of production costs was also requested. As results, the following findings are established: that the Accounting Area has a moderate risk level with 51%; Likewise, it was determined that in the Production Area the risk level was 52%; that is, moderate. Therefore, it was concluded that the company omits the development of rigorous control over all the additional costs that are generated in the acquisition and transformation of inventory; Furthermore, compliance with IAS 2 is not prioritized. | es_ES |
| dc.description | The case study deals with accounting control of the production costs of the company Agrogruled S.A, because weaknesses related to the management of information regarding said context are presented; For this reason, the research objective is to analyze the accounting process on production costs and determine the level of internal control risk, with the intention of establishing how effective the organization's monitoring activities are. The methodology used in the research is made up of a qualitative approach; Furthermore, the types of research are: documentary and field, since a bibliographic analysis of different theoretical sources was carried out and the company facilities were visited. An internal control questionnaire was used as data collection instruments, and information related to the determination of production costs was also requested. As results, the following findings are established: that the Accounting Area has a moderate risk level with 51%; Likewise, it was determined that in the Production Area the risk level was 52%; that is, moderate. Therefore, it was concluded that the company omits the development of rigorous control over all the additional costs that are generated in the acquisition and transformation of inventory; Furthermore, compliance with IAS 2 is not prioritized. | es_ES |
| dc.description.abstract | El estudio de caso trata sobre el control contable de los costos de producción de la empresa Agrogruled S.A, debido a que se presentan debilidades relacionadas con la gestión de la información referente a dicho contexto; motivo por el cual, se plantea como objetivo de investigación analizar el proceso contable sobre los costos de producción y determinar el nivel de riesgo de control interno, con la intención de establecer qué tan efectiva son las actividades de seguimiento de la organización. La metodología empleada en la investigación está conformada con un enfoque cualitativo; además, los tipos de investigación son: documental y de campo, puesto que se efectuó un análisis bibliográfico de diferentes fuentes teóricas y se visitó las instalaciones de la empresa. Como instrumentos de recolección de datos se empleó un cuestionario de control interno, de igual manera se solicitó información relacionada con la determinación de los costos de producción. Como resultados se establece los siguientes hallazgos: que el Área de Contabilidad cuenta con un nivel de riesgo de control interno moderado con un 51%, debido a que no existe un adecuado procedimiento en la determinación del costo del inventario; de igual manera se determinó que en el Área de Producción el nivel de riesgo de control interno fue de 52%; es decir moderado. Por lo tanto, se concluyó que la empresa soslaya el desarrollo de un control riguroso sobre todos los costos adicionales que se generan en la adquisición y transformación del inventario; además que no se prioriza el cumplimiento de la NIC 2. | es_ES |
| dc.format.extent | 47 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 | Control | es_ES |
| dc.subject | Costos | es_ES |
| dc.subject | NIC | es_ES |
| dc.subject | Costos de producción | es_ES |
| dc.title | Control contable de los costos de producción de la Empresa Agrogruled S.A de la ciudad de Babahoyo, periodo 2021 – 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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