dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
dc.contributor.author | Pesantes Romero, Sheyla Zuleyka | |
dc.date.accessioned | 2023-11-17T15:56:11Z | |
dc.date.available | 2023-11-17T15:56:11Z | |
dc.date.issued | 2023 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15354 | |
dc.description | The objective of this research is to analyze the accounting management processes applied in the company VENPROELECTRI S.A in the city of Babahoyo in the period 2022, which is carried out with the help of the integration of the respective research methodology that refers to the use of the descriptive method. , which details the accounting processes that are applied to record the accounts that arise from the economic activity carried out by the company, on the other hand, the mixed approach that is related to the accounting techniques is taken into consideration. observation made by the author of the study, the application of the interview to the person responsible for the accounting area of the company and an analysis is carried out to determine the viability of the financial processes that are developed and generate an accurate diagnosis. Consequently, each of these was committed through the instruments that resulted in them tending to be carried out initially with the identification of the accounts with the help of an account plan designed in 2012. On the other hand, By evaluating the accounting processes with the application of indicators to carry out an equity analysis, it was possible to determine that the current liabilities are lower than the current assets, therefore the company may be threatened in its liquidity and in a short time it will not have enough cash to meet its obligations or cover with reserves or credits. | es_ES |
dc.description | The objective of this research is to analyze the accounting management processes applied in the company VENPROELECTRI S.A in the city of Babahoyo in the period 2022, which is carried out with the help of the integration of the respective research methodology that refers to the use of the descriptive method. , which details the accounting processes that are applied to record the accounts that arise from the economic activity carried out by the company, on the other hand, the mixed approach that is related to the accounting techniques is taken into consideration. observation made by the author of the study, the application of the interview to the person responsible for the accounting area of the company and an analysis is carried out to determine the viability of the financial processes that are developed and generate an accurate diagnosis. Consequently, each of these was committed through the instruments that resulted in them tending to be carried out initially with the identification of the accounts with the help of an account plan designed in 2012. On the other hand, By evaluating the accounting processes with the application of indicators to carry out an equity analysis, it was possible to determine that the current liabilities are lower than the current assets, therefore the company may be threatened in its liquidity and in a short time it will not have enough cash to meet its obligations or cover with reserves or credits. | es_ES |
dc.description.abstract | La presente investigación tiene el objetivo de analizar los procesos de gestión contable aplicados en la empresa VENPROELECTRI S.A de la ciudad de Babahoyo en el periodo 2022, que se efectúa con ayuda de la integración de la respectiva metodología de investigación que refiere el uso del método descriptivo, donde se detallan los procesos contables que se aplican para el registro de las cuentas que surgen a partir de la actividad económica efectuada por parte de la empresa, por otro lado, se tiene en consideración el enfoque mixto que se encuentra relaciona a las técnicas de observación efectuada por parte de autor del estudio, la aplicación de la entrevista al responsable del área contable de la empresa y se realiza un análisis para determinar la viabilidad de los procesos financieros que se desarrolla y generar un diagnóstico certero. En consecuencia, cada uno de estos se cometió a través de los instrumentos que dieron como resultado que, tienden a efectuar de manera inicial con la identificación de las cuentas con la ayuda de un plan de cuenta diseñado en el año 2012. Por otro lado, mediante la valoración de los procesos contables con la aplicación de los indicadores para efectuar un análisis patrimonial se pudo determinar que el pasivo corriente es inferior al activo corriente por lo tanto la empresa se puede ver amenazada en su liquidez y en poco tiempo no tendrá el suficiente efectivo para hacerle frente a sus obligaciones o cubrir con las reservas o créditos. | es_ES |
dc.format.extent | 59 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 | Procesos | es_ES |
dc.subject | Contabilidad | es_ES |
dc.subject | Análisis | es_ES |
dc.subject | Estados Financieros | es_ES |
dc.subject | Indicadores | es_ES |
dc.title | Gestión de procesos contables de la empresa Venproelectri S.A de la ciudad de Babahoyo en el periodo 2022 | es_ES |
dc.type | bachelorThesis | es_ES |