Proceso contable de ventas de la Distribuidora William Luí de la Parroquia San Juan, cantón Puebloviejo en el periodo 2023.

This study established the objective of analyzing the sales accounting process of the William Luí distributor in the San Juan parish, Puebloviejo canton in the period 2023, carried out with the help of the type of non-experimental research with cross section, the analytical method, mixed approach and the techniques used to obtain the information include the documentary review carried out on the financial statements and procedure manuals, in addition to the application of the interview guide instrument carried out to the person responsible for the financial area, which resulted in the existence of an omission of the procedures related to sales, that is, they do not keep daily records in relation to income, the data is simply obtained for the preparation of accounting reports from the billing system, however, the treatment of their sales is carried out based on IAS 18, in addition , by applying the financial indicators it was determined that the effectiveness of sales is high and has a great opportunity to achieve sales of its products, however, in terms of management it was determined that it is low, that is, it receives a penny in net profit as a result of the inadequate management of its assets, on the other hand, it has a low profit margin where it only retains 0.7% of its income after expenses. Therefore, it is advisable to design a manual of accounting procedures and policies for internal use, update knowledge and apply financial indicators to measure sales.

• Egile nagusia: Soriano Arana, Jeanpierre Stuard (author)
• Formatua: bachelorThesis
• Argitaratua: 2024
• Gaiak: Ventas; Gestión; Procesos; Sistemas; Informes; Indicadores; Contabilidad y Auditoría
• Sarrera elektronikoa: http://dspace.utb.edu.ec/handle/49000/17268