Registros contables de los beneficios de empleados de la empresa Dr. Agro del Cantón Montalvo, provincia de Los Ríos durante el periodo 2023.
| dc.contributor.advisor | Remache Silva, Johanna Elizabeth | |
| dc.contributor.author | Rumbea Ramos, Jomayra Beatriz | |
| dc.date.accessioned | 2024-09-23T16:13:34Z | |
| dc.date.available | 2024-09-23T16:13:34Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17263 | |
| dc.description | This case study focuses on employee benefit accounting records, an important aspect of financial management in modern organizations. Since employee benefits account for a large portion of operating costs, proper management and accounting are essential for financial transparency and strategic decision-making. Social benefit accounting records refer to journal entries that reflect the wage benefits that an employee must receive, in accordance with the regulations established in the labor code. However, the lack of accuracy in the base salary recorded in the general role negatively affects the calculation of these benefits, which in turn compromises the accuracy of the accounting records in the daily book. Non-compliance with regulations can influence accounting regulations and vary depending on the type of profit. In addition, financial budgets can be affected if the actual costs associated with social benefits are not considered, which can lead to penalties or fines during an audit, which assesses both financial transparency and regulatory compliance. As for the salary table, the base salary was $425.00 in 2022 and $450.00 in 2023. | es_ES |
| dc.description | This case study focuses on employee benefit accounting records, an important aspect of financial management in modern organizations. Since employee benefits account for a large portion of operating costs, proper management and accounting are essential for financial transparency and strategic decision-making. Social benefit accounting records refer to journal entries that reflect the wage benefits that an employee must receive, in accordance with the regulations established in the labor code. However, the lack of accuracy in the base salary recorded in the general role negatively affects the calculation of these benefits, which in turn compromises the accuracy of the accounting records in the daily book. Non-compliance with regulations can influence accounting regulations and vary depending on the type of profit. In addition, financial budgets can be affected if the actual costs associated with social benefits are not considered, which can lead to penalties or fines during an audit, which assesses both financial transparency and regulatory compliance. As for the salary table, the base salary was $425.00 in 2022 and $450.00 in 2023. | es_ES |
| dc.description.abstract | El presente estudio de caso se enfoca en los registros contables de los beneficios a empleados, un aspecto importante de la gestión financiera en las organizaciones modernas. Dado que los beneficios para los empleados representan una gran parte de los costos operativos, la gestión y la contabilidad adecuadas son esenciales para la transparencia financiera y la toma de decisiones estratégicas. Los registros contables de los beneficios sociales se refieren a los asientos en el libro diario que reflejan los beneficios salariales que un empleado debe recibir, conforme a las normativas establecidas en el código de trabajo. Sin embargo, la falta de precisión en el sueldo base registrado en el rol general afecta negativamente el cálculo de estos beneficios, lo que a su vez compromete la exactitud de los registros contables en el libro diario. El incumplimiento de las normativas puede influir en las regulaciones contables y variar dependiendo del tipo de beneficio. Además, los presupuestos financieros pueden verse afectados si no se consideran los costos reales asociados con los beneficios sociales, lo que puede llevar a sanciones o multas durante una auditoría, la cual evalúa tanto la transparencia financiera como el cumplimiento normativo. En cuanto a la tabla salarial, el sueldo base era de $425.00 en 2022 y de $450.00 en 2023. | es_ES |
| dc.format.extent | 53 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 | Registros | es_ES |
| dc.subject | Sueldos | es_ES |
| dc.subject | Salarios | es_ES |
| dc.subject | Beneficios | es_ES |
| dc.subject | Empleados | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Registros contables de los beneficios de empleados de la empresa Dr. Agro del Cantón Montalvo, provincia de Los Ríos durante el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador