Implantación de un Sistema Contable en el Dispensario Médico de la Cooperativa de Ahorro y Crédito Padre Julián Lorente Limitada de la ciudad de Loja, periodo agosto - octubre del 2017

The thesis entitled "IMPLEMENTATION OF AN ACCOUNTING SYSTEM IN THE MEDICAL DISPENSARY OF THE COOPERATIVE OF SAVING AND CREDIT PADRE JULIÁN LORENTE LIMITADA OF THE CITY OF LOJA, PERIODO AUGUST - OCTOBER OF 2017" was developed with the purpose of implementing an Accounting System, the same one that allowed to obtain a truthful, real and timely information of the activities that are carried out in the Medical Dispensary in the course of three months, to provide a significant contribution to the manager of the Father Julián Lorente Savings and Credit Cooperative and to the coordinator of the Medical Dispensary Father Julián Lorente; with which you can make sound decisions in your administration. In order to comply with the objectives set out in this research, an accounting system was implemented under International Accounting Standards (NIC); that allowed to know in an efficient and effective way the economic-financial situation of the clinic through the elaboration and presentation of the financial statements to which the financial indicators were applied in attention to their liquidity, activity, indebtedness and profitability; to determine its operational and management level. 6 The accounting process began with the design of a plan and manual of accounts according to the activities of the company, the physical verification of the assets, values and obligations, and based on the source documentation, the flow of operations and auxiliary books was elaborated. accounts receivable used to control credit sales made to members and in which the date and amount of the sale made is recorded, the accounts payable assistant that allows the breakdown of the movement of credits and charges to suppliers, preparation of the bank book that allowed controlling the movement of cash according to deposits, withdrawals through checks drawn and paid by the Bank; as control means that served for the elaboration of the Daily Book, General Ledger, Balance of Verification, Worksheet, adjustments until getting to obtain the Financial Statements that summarize the economic and financial activity of the dispensary. First, the State of Economic Situation presents a total value of income of $21.126,96 and a total of expenses of $26.983,47 whose difference results in a loss of $ 5.856,51; As regards the Statement of Financial Position, it reflects an asset value of $ 98.519,32, liabilities of $ 3,711.89 and equity of $94.807,43. By using financial indicators according to their economic movement, it is deduced by means of interpretations the degree of liquidation that the 7 dispensary has which is of $ 17,73, surplus value to cover the short-term debts therefore it possesses the monetary resources sufficient to realize its activities, with the indicators of activities it was determined that the pharmacy inventory rotates slowly due to the excess of medication that it has, its control of credits is efficient due to its good collection policies, with regard to the index of indebtedness it was determined that the medical dispensary it operates with its own financing of 96.20% and a working capital of $ 62.109,93, which is affected by the significant loss reflected in the period; since its liquidity and financial capacity depends solely on its capital, not on the income from the dispensary's own activities. At the end of the development of the thesis, it is concluded that the medical dispensary does not have accurate, real and timely information essential when making decisions that contribute to the best use of its resources.

• Үндсэн зохиолч: Córdova Yaguachi, Christian Adrian (author)
• Формат: other
• Хэл сонгох: spa
• Хэвлэсэн: 2018
• Нөхцлүүд: CONTABILIDAD-TESINA; COOPERATIVA; DISPENSARIO MÉDICO
• Онлайн хандалт: http://dspace.unl.edu.ec/jspui/handle/123456789/20729