Manejo contable de los pasivos de la Distribuidora Touma S.A. Ditosa de la ciudad de Babahoyo, periodo 2023.
| dc.contributor.advisor | Parrales Carvajal, Martín | |
| dc.contributor.author | Muñoz Zapata, Andy Arturo | |
| dc.date.accessioned | 2024-03-21T18:34:22Z | |
| dc.date.available | 2024-03-21T18:34:22Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15763 | |
| dc.description | This research includes the elaboration of the case study carried out in Distribuidora Touma S.A. Ditosa de Babahoyo, a company dedicated to the sale of construction materials and where its main economic activity is the retail sale of such materials. It is important to carry out accounting processes for the adequate financial development, with the objective of determining the accounting management of the liabilities of the distributor in the period 2023. The designation of this research document originates from the entity's need to carry out a correct accounting process. The research methodology had a mixed qualitative and quantitative approach, in the development the following types of research were used, which were bibliographic, documentary and descriptive research. The methods applied for this research were the deductive and analytical method; in addition, the technique used was the interview where the question guide, internet, laptop, programs such as Microsoft Word, among others, were used. The line of research applied was the Financial, Administrative, Tax, Audit and Control Management with the sub line Financial, Tax and Social Commitment Management. The results showed that the distributor has an inadequate accounting management of liabilities because they do not have a predetermined accounting system, in addition to not having a support system for the accounts. | es_ES |
| dc.description | This research includes the elaboration of the case study carried out in Distribuidora Touma S.A. Ditosa de Babahoyo, a company dedicated to the sale of construction materials and where its main economic activity is the retail sale of such materials. It is important to carry out accounting processes for the adequate financial development, with the objective of determining the accounting management of the liabilities of the distributor in the period 2023. The designation of this research document originates from the entity's need to carry out a correct accounting process. The research methodology had a mixed qualitative and quantitative approach, in the development the following types of research were used, which were bibliographic, documentary and descriptive research. The methods applied for this research were the deductive and analytical method; in addition, the technique used was the interview where the question guide, internet, laptop, programs such as Microsoft Word, among others, were used. The line of research applied was the Financial, Administrative, Tax, Audit and Control Management with the sub line Financial, Tax and Social Commitment Management. The results showed that the distributor has an inadequate accounting management of liabilities because they do not have a predetermined accounting system, in addition to not having a support system for the accounts. | es_ES |
| dc.description.abstract | La presente investigación comprende la elaboración del estudio de caso efectuado en Distribuidora Touma S.A. Ditosa de Babahoyo, empresa que se dedica a la venta de materiales de construcción y donde su actividad económica principal es la venta al por menor de dichos materiales. Es importante que se realicen procesos contables para el adecuado desarrollo financiero, con el objetivo de determinar el manejo contable de los pasivos de la distribuidora en el período 2023. La designación de este documento investigativo se origina de la necesidad de la entidad de llevar un correcto proceso contable. La metodología de investigación tuvo un enfoque mixto tanto cualitativo como cuantitativo, en el desarrollo se utilizaron los siguientes tipos de investigación, los cuales fueron investigación bibliográfica, documental y descriptiva. Los métodos aplicados para esta investigación fueron el método deductivo y analítico; además, la técnica utilizada fue la entrevista donde se usó la guía de preguntas, internet, laptop, programas como el microsoft word, entre otros. La línea de investigación aplicada fue la de Gestión Financiera, Administrativa, Tributaria, Auditoría y Control con la sub línea Gestión financiera, tributaria y compromiso social. Los resultados dieron que la distribuidora tiene un inadecuado manejo contable de los pasivos porque no tienen un sistema contable predeterminado, además de tampoco tener un sistema de soporte para las cuentas. | es_ES |
| dc.format.extent | 40 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | es_ES |
| dc.subject | Manejo contable | es_ES |
| dc.subject | Pasivos | es_ES |
| dc.subject | Sistema contable | es_ES |
| dc.subject | Sistema de soporte | es_ES |
| dc.title | Manejo contable de los pasivos de la Distribuidora Touma S.A. Ditosa de la ciudad de Babahoyo, periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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