REORGANIZACIÓN ADMINISTRATIVO CONTABLE DEL ALMACEN “SU COLOR” EN LA CIUDAD DE LOJA EN EL PERIODO 01 DE ENERO AL 30 DE JUNIO DEL 2015

This thesis called "" ADMINISTRATIVE REORGANIZATION WAREHOUSE ACCOUNTING "YOUR COLOR" in the city of Loja in period 01 JANUARY TO 30 JUNE 2015 "was executed in compliance with regulations determining the Academic Regime National University of Loja, prior to obtaining the engineering degree in accounting and auditing Public Accountant Auditor. To fulfill the first objective is to "develop an accounting process that results in the production of financial statements that reveal the exact and correct information of the financial position of the business", an accounting process based on the International Standards developed accounting, generally accepted accounting principles and supporting documents which starts from the collection of information to be analyzed and then record and process operations corresponding accounting record, culminating in the production of the financial statements which will allow release information accurate and correct the economic situation of the business; to fulfill the second objective is to "conduct an analysis of the information obtained through the application of financial indicators to guide decision-making", it was considered the basis of data provided by the financial statements of this period for the application of indicators financial revealing liquidity, which keeps the store, ie the availability of resources to meet its short-term obligations, and to assess the - 6 - financing structure, performance and profits, in order to guide decision-making and addressing the challenges or circumstances that arise; to fulfill the third objective called "Design a Manual functions where standards are established and tasks to be developed by the staff working in the Warehouse" Your Color ". an organization chart and a vertical linear structural Manual functions where standards and tasks to be developed by the staff managing to establish clear responsibilities and obligations in each position worked in accordance with established requirements and profiles are set designed. To carry out a survey of accounting reorganization inventory of assets available to the store for the development of its activity, as well as collecting information supporting documentation it was ordered, classified and analyzed for subsequent registration was journal entries, up to obtain the financial statements such as: the Statement of Financial position, the Income Statement and Cash Flow Statement, the purpose is to know the economic situation of the store, the same must be comprehensible and reliable because they reflect the accuracy of such information. Taking into account the information of the Income Statement loss was determined during the year, this result was presented as above is not the calculation of depreciation to property Warehouse used was made to carry out economic activity, it should be emphasized that this loss associated with - 7 - low profitability in sales of 14% related to a small margin of profit assigned to the merchandise, since prices which are fixed to the products are related to competition generated in the market, so it is necessary to follow the strategy of other stores. The time allowed to customers for the sale of goods on credit tends to be high as the margin recovery of accounts receivable is 295.08 days, with a high level of recovery, affecting the liquidity of the business and giving known deficiency business management regarding credit policy applied by the store.

• Váldodahkki: Carreño Malla, Claudia Pamela (author)
• Materiálatiipa: bachelorThesis
• Giella: spa
• Almmustuhtton: 2016
• Fáttát: CONTABILIDAD; ADMINISTRATIVO; REORGANIZACIÓN; VENTA
• Liŋkkat: http://dspace.unl.edu.ec/jspui/handle/123456789/10143