Aplicación de la NIC- 7 y su incidencia en la toma de decisiones caso Constructora Chanpal S.A. en la ciudad de Babahoyo periodo 2023.

This Curriculum Integration Work, titled "Application of IAS 7 and its impact on decision-making: The Case of Chanpal S.A. Construction Company in the city of Babahoyo" aims to determine how the correct application of IAS 7 - Statement of Cash Flows in the Chanpal S.A. Construction Company will enable better efficiency in decision-making. The research will utilize quantitative and qualitative tools, applied to the members of the company's accounting department, to obtain relevant information on the impact of IAS 7. Analysis and synthesis methods will be employed to examine the collected information. The quantitative technique will be structured observation, while the qualitative technique will be interviews. A cash flow statement detailing income and expenses in operating, investing, and financing activities will be prepared based on International Accounting Standard 7. The problem of this research lies in the incorrect application of IAS 7 - Statement of Cash Flows, which affects the decision-making process in the Chanpal S.A. Construction Company. The analysis will focus on the variables under study: the application of IAS 7 and its impact on decision-making, leading to the formulation of the following hypothesis: "The inadequate application of IAS 7 in the Chanpal S.A. Construction Company during the year 2023 is directly related to less efficient decision-making, and the correct implementation of this standard will significantly improve this efficiency." Furthermore, a theoretical framework that reinforces the concepts and definitions of national and international authors related to the application of IAS 7 and its benefits will help address the stated problem.

• Main Author: Ruiz Bayas, Marlayne Lisseth (author)
• Format: bachelorThesis
• Published: 2024
• Subjects: Norma Internacional de Contabilidad 7; Estado de flujos de efectivo; Actividad de operación; Actividad de inversión; Actividad de financiación; Toma de decisiones
• Online Access: http://dspace.utb.edu.ec/handle/49000/17097