Proceso contable de la Bananera Reybanpac de la Parroquia San Juan, período 2022.
| dc.contributor.advisor | Mosquera Sandoval, Diana Cecibel | |
| dc.contributor.author | Merello Vera, José Andrés | |
| dc.date.accessioned | 2023-11-16T23:15:28Z | |
| dc.date.available | 2023-11-16T23:15:28Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15336 | |
| dc.description | In the problem statement, a problem is identified in the accuracy of the accounting records of Bananera Reybanpac during the year 2022, which has generated mistrust in its financial statements and difficulties in decision-making. The lack of adequate internal control and delays in the delivery of financial reports exacerbate the situation. The objective is to improve accounting accuracy and regulatory compliance. The justification emphasizes the importance of an adequate accounting process for transparency and efficiency of the company, as well as its impact on decision-making. It is argued that this research will benefit the company by identifying and correcting accounting problems. The objectives are to examine the accounting information for the year 2022 of Bananera Reybanpac, analyze the documentation, conduct interviews to understand the processes, and verify discrepancies and weaknesses according to current accounting standards. In the research lines, areas such as Financial Management, Administrative Management, and Audit and Control are mentioned, which are related to the accounting issues of the company. The methodological framework indicates that qualitative approaches, descriptive methods, direct observation, and interviews with the General Manager of the company were used to collect relevant information. The discussion of results highlights important findings, such as the existence of an Accounting Procedures Manual, the format of the chart of accounts used, the frequency of financial statement preparation, the perception of the reliability of financial information, the person responsible for preparing financial statements, and the adopted accounting standards. | es_ES |
| dc.description | In the problem statement, a problem is identified in the accuracy of the accounting records of Bananera Reybanpac during the year 2022, which has generated mistrust in its financial statements and difficulties in decision-making. The lack of adequate internal control and delays in the delivery of financial reports exacerbate the situation. The objective is to improve accounting accuracy and regulatory compliance. The justification emphasizes the importance of an adequate accounting process for transparency and efficiency of the company, as well as its impact on decision-making. It is argued that this research will benefit the company by identifying and correcting accounting problems. The objectives are to examine the accounting information for the year 2022 of Bananera Reybanpac, analyze the documentation, conduct interviews to understand the processes, and verify discrepancies and weaknesses according to current accounting standards. In the research lines, areas such as Financial Management, Administrative Management, and Audit and Control are mentioned, which are related to the accounting issues of the company. The methodological framework indicates that qualitative approaches, descriptive methods, direct observation, and interviews with the General Manager of the company were used to collect relevant information. The discussion of results highlights important findings, such as the existence of an Accounting Procedures Manual, the format of the chart of accounts used, the frequency of financial statement preparation, the perception of the reliability of financial information, the person responsible for preparing financial statements, and the adopted accounting standards. | es_ES |
| dc.description.abstract | En el planteamiento del problema, se identifica un problema en la precisión de los registros contables de la Bananera Reybanpac durante el año 2022, lo que ha generado desconfianza en sus estados financieros y dificultades para la toma de decisiones. La falta de control interno adecuado y retrasos en la entrega de informes financieros agravan la situación. El objetivo es mejorar la precisión contable y el cumplimiento normativo. La justificación destaca la importancia de un proceso contable adecuado para la transparencia y eficiencia de la empresa, además de su impacto en la toma de decisiones. Se argumenta que esta investigación beneficiará a la empresa al identificar y corregir problemas contables. Los objetivos son examinar la información contable del periodo 2022 de la Bananera Reybanpac y analizar la documentación, realizar entrevistas para comprender los procesos, y verificar discrepancias y debilidades según las normativas contables vigentes. En las líneas de investigación, se mencionan áreas como Gestión Financiera, Gestión Administrativa y Auditoría y Control, que se relacionan con la problemática contable de la empresa. El marco metodológico indica que se utilizaron enfoques cualitativos, métodos descriptivos, observación directa y entrevistas con el Gerente General de la empresa para recopilar información relevante. La discusión de resultados destaca hallazgos importantes, como la existencia de un Manual de Procedimientos Contables, el formato del plan de cuentas utilizado, la periodicidad en la preparación de estados financieros, la percepción de la fiabilidad de la información financiera, el responsable de la preparación de estados financieros y las normas contables adoptadas. | es_ES |
| dc.format.extent | 44 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 | Precisión contable | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Normativas contables | es_ES |
| dc.subject | Fiabilidad financiera | es_ES |
| dc.title | Proceso contable de la Bananera Reybanpac de la Parroquia San Juan, período 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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