Procesos contables para transmitir información financiera de la estación de servicios jardín de cajas. Ubicada en la parroquia Tupigachi, provincia de Pichincha, 2024
In this degree research, the objectives set for the development of the gas station's accounting processes were studied and analysed: 1) Theoretically founded the concept of Accounting, the Accounting Processes, the accounting steps and elements, which served for the orientation and efficient pe...
Guardat en:
| Autor principal: | |
|---|---|
| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2025
|
| Matèries: | |
| Accés en línia: | https://dspace.uniandes.edu.ec/handle/123456789/19107 |
| Etiquetes: |
Afegir etiqueta
Sense etiquetes, Sigues el primer a etiquetar aquest registre!
|
Afegir etiqueta | Sumari: | In this degree research, the objectives set for the development of the gas station's accounting processes were studied and analysed: 1) Theoretically founded the concept of Accounting, the Accounting Processes, the accounting steps and elements, which served for the orientation and efficient performance of the records; 2) Diagnose the most suitable accounting process to capture, order and chronologically record the transactions, through techniques, procedures, tools and research methods, for the solution of the problem; 3) Establish parameters to determine the type of accounting process that were used for data processing and the production of reports that indicate the situation of the company. For this research work, the focus of the line of research used was Accounting Information Management; likewise, quantitative and qualitative methods were used to measure efficiency and analyse the quality of the information respectively; it was also of a bibliographic, action, field, documentary and applicable nature, where existing information was compiled using the inductive-deductive, analytical-synthetic and systematic research method. Also, the observation techniques were applied to the current processes applied in the ordinary operations that gave an idea of how to improve, on the other hand the interview to the accountant, manager and dispatchers employees of the gas station, gave a perspective of the shortcomings regarding the delivery of information and compliance of accounting processes, being a guide for the allocation of daily tasks and the creation of channels and methods to transmit financial information truthful and efficient to the management of the station; Through the application of the practical exercise it was possible to determine the steps where the operations of the petrol station were captured, recognised, processed, recorded and analysed, transforming them into financial information of the company and reflected in the 4 Basic Financial Reports (Balance Sheet, Income Statement, Cash Flow Statement, Statement of Changes in Equity); aligned to the International Accounting Standards (IAS) and International Financial Standards (IFRS), which improved the application and development of the accounting processes within the petrol station and above all provided solid information for planning and administrative management. |
|---|