dc.contributor.advisor | Haz Cadena, Yomara Paola | |
dc.contributor.author | Macias Calvache, Bianka Anabella | |
dc.date.accessioned | 2024-09-05T14:45:12Z | |
dc.date.available | 2024-09-05T14:45:12Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17195 | |
dc.description | The present case study entitled: “Accounting processes of the company Stratum Global & Associatescom s.a. of the Babahoyo canton in the period 2023”, has as general objective to analyze the accounting processes of the company, through the verification of the accounting information, carrying out a research methodology with a mixed quantitative and qualitative approach with interview and observation techniques; Therefore, for the elaboration of the subject to investigate, the research line determined as “Financial, Administrative, Tax, Audit and Control Management” and the sub-line “Financial, Tax and Social Commitment Management” is established, which is relevant as a starting point in the influence of the accounting processes of the company. In the results, the accounting procedures were diagnosed, an observation guide and a respective questionnaire with some questions to the accounting personnel, identifying deficiencies in the accounting processes of the company; in addition, the impact of these processes in the decision making and transparency was shown, through a respective analysis of the financial statements. To conclude this summary, conclusions and recommendations were also elaborated to understand if the organization is adequately complying with its accounting processes, through the review of documents and accounting policies, to establish possible areas for improvement. | es_ES |
dc.description | The present case study entitled: “Accounting processes of the company Stratum Global & Associatescom s.a. of the Babahoyo canton in the period 2023”, has as general objective to analyze the accounting processes of the company, through the verification of the accounting information, carrying out a research methodology with a mixed quantitative and qualitative approach with interview and observation techniques; Therefore, for the elaboration of the subject to investigate, the research line determined as “Financial, Administrative, Tax, Audit and Control Management” and the sub-line “Financial, Tax and Social Commitment Management” is established, which is relevant as a starting point in the influence of the accounting processes of the company. In the results, the accounting procedures were diagnosed, an observation guide and a respective questionnaire with some questions to the accounting personnel, identifying deficiencies in the accounting processes of the company; in addition, the impact of these processes in the decision making and transparency was shown, through a respective analysis of the financial statements. To conclude this summary, conclusions and recommendations were also elaborated to understand if the organization is adequately complying with its accounting processes, through the review of documents and accounting policies, to establish possible areas for improvement. | es_ES |
dc.description.abstract | El presente estudio de caso titulado con tema: “Procesos contables de la empresa Stratum Global & Associatescom s.a. del cantón Babahoyo en el periodo 2023”, tiene como objetivo general analizar los procesos contables de la empresa, mediante la verificación de la información contable, llevándose a cabo una metodología de investigación de enfoque mixto tanto cuantitativo como cualitativo con técnicas de la entrevista y la observación; por tanto, para la elaboración del tema a investigar, se establece la línea de investigación determinada como “Gestión financiera, Administrativa, Tributaria, Auditoría y Control” y la sublínea “Gestión Financiera, tributaria y compromiso social” que es de relevancia como punto de partida en la influencia de los procesos contables de la empresa. En los resultados se diagnosticaron los procedimientos contables, una guía de observación y un respectivos cuestionario con algunas preguntas al personal contable, identificando deficiencias de los procesos contables de la empresa; además, se mostró el impacto de estos procesos en la toma de decisiones y transparencia, mediante un respectivo análisis de los Estados financieros. Para finalizar el presente resumen, también se elaboraron las conclusiones y recomendaciones para comprender si la organización se encuentra cumpliendo de forma adecuada sus procesos contables, a través de la revisión de documentos y políticas contables, para establecer las posibles áreas de mejora. | es_ES |
dc.format.extent | 63 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 | Procesos contables | es_ES |
dc.subject | Información contable | es_ES |
dc.subject | Gestión financiera | es_ES |
dc.subject | Estados financieros | es_ES |
dc.subject | Políticas contables | es_ES |
dc.title | Procesos contables de la Empresa Stratum Global & Associatescom S.A. del cantón Babahoyo en el periodo 2023. | es_ES |
dc.type | bachelorThesis | es_ES |