Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.

This case study deals with the electronic invoicing carried out by the San Pedro transport cooperative located in the city of Ricaurte, Urdaneta canton, whose work activity is to provide transport services to the general public, despite having a great trajectory and years offering its services regul...

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Yazar: Benavides Espinoza, Syndergyn Elvira (author)
Materyal Türü: bachelorThesis
Baskı/Yayın Bilgisi: 2022
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Online Erişim:http://dspace.utb.edu.ec/handle/49000/11458
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author Benavides Espinoza, Syndergyn Elvira
author_facet Benavides Espinoza, Syndergyn Elvira
author_role author
collection Repositorio Universidad Técnica de Babahoyo
dc.contributor.none.fl_str_mv Caicedo Monserrate, Diana
dc.creator.none.fl_str_mv Benavides Espinoza, Syndergyn Elvira
dc.date.none.fl_str_mv 2022-05-05T20:05:24Z
2022-05-05T20:05:24Z
2022
dc.format.none.fl_str_mv 23 p.
application/pdf
dc.identifier.none.fl_str_mv http://dspace.utb.edu.ec/handle/49000/11458
dc.language.none.fl_str_mv es
dc.publisher.none.fl_str_mv Babahoyo: UTB-FAFI. 2022
dc.rights.none.fl_str_mv Atribución-NoComercial-SinDerivadas 3.0 Ecuador
http://creativecommons.org/licenses/by-nc-nd/3.0/ec/
info:eu-repo/semantics/openAccess
dc.source.none.fl_str_mv reponame:Repositorio Universidad Técnica de Babahoyo
instname:Universidad Técnica de Babahoyo
instacron:UTB
dc.subject.none.fl_str_mv Facturación electrónica
Cierre fiscal
Devolución
Deterioro
dc.title.none.fl_str_mv Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/bachelorThesis
description This case study deals with the electronic invoicing carried out by the San Pedro transport cooperative located in the city of Ricaurte, Urdaneta canton, whose work activity is to provide transport services to the general public, despite having a great trajectory and years offering its services regularly, the transport company has certain anomalies, specifically in its accounting books, its way of invoicing trips to its users is a bit unusual, causing fragility within its financial statement, preventing it from being reflected clearly, precisely and verifiable The consequences caused by these untimely problems are usually the return of a ticket, change of destination or the physical image presented by the transport bus, these variants usually put the transport company on alert, although they seem not to be alarming, they will harm much of the accounting records handled by the transportation company, these actions can n cause a lack of money, whether physical or electronic, causing differences in accounting criteria, giving problems of accuracy of information and placing the transport company in a vulnerable state; All this information could be verified thanks to the qualitative methodology, surveys and interviews, where the surveys were carried out on the drivers and officers of the transport cooperative and the interviews respectively with the company manager, as well as the accountant and the person in charge of granting the electronic invoice; concluding that the electronic invoicing of the San Pedro transport cooperative located in the city of Ricaurte maintains an inadequate record where it has to develop actions or strategies to reduce damage and show a better financial status before the members of the board of directors.
eu_rights_str_mv openAccess
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publishDate 2022
publisher.none.fl_str_mv Babahoyo: UTB-FAFI. 2022
reponame_str Repositorio Universidad Técnica de Babahoyo
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repository.name.fl_str_mv Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo
repository_id_str 0
rights_invalid_str_mv Atribución-NoComercial-SinDerivadas 3.0 Ecuador
http://creativecommons.org/licenses/by-nc-nd/3.0/ec/
spelling Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.Benavides Espinoza, Syndergyn ElviraFacturación electrónicaCierre fiscalDevoluciónDeterioroThis case study deals with the electronic invoicing carried out by the San Pedro transport cooperative located in the city of Ricaurte, Urdaneta canton, whose work activity is to provide transport services to the general public, despite having a great trajectory and years offering its services regularly, the transport company has certain anomalies, specifically in its accounting books, its way of invoicing trips to its users is a bit unusual, causing fragility within its financial statement, preventing it from being reflected clearly, precisely and verifiable The consequences caused by these untimely problems are usually the return of a ticket, change of destination or the physical image presented by the transport bus, these variants usually put the transport company on alert, although they seem not to be alarming, they will harm much of the accounting records handled by the transportation company, these actions can n cause a lack of money, whether physical or electronic, causing differences in accounting criteria, giving problems of accuracy of information and placing the transport company in a vulnerable state; All this information could be verified thanks to the qualitative methodology, surveys and interviews, where the surveys were carried out on the drivers and officers of the transport cooperative and the interviews respectively with the company manager, as well as the accountant and the person in charge of granting the electronic invoice; concluding that the electronic invoicing of the San Pedro transport cooperative located in the city of Ricaurte maintains an inadequate record where it has to develop actions or strategies to reduce damage and show a better financial status before the members of the board of directors.This case study deals with the electronic invoicing carried out by the San Pedro transport cooperative located in the city of Ricaurte, Urdaneta canton, whose work activity is to provide transport services to the general public, despite having a great trajectory and years offering its services regularly, the transport company has certain anomalies, specifically in its accounting books, its way of invoicing trips to its users is a bit unusual, causing fragility within its financial statement, preventing it from being reflected clearly, precisely and verifiable The consequences caused by these untimely problems are usually the return of a ticket, change of destination or the physical image presented by the transport bus, these variants usually put the transport company on alert, although they seem not to be alarming, they will harm much of the accounting records handled by the transportation company, these actions can n cause a lack of money, whether physical or electronic, causing differences in accounting criteria, giving problems of accuracy of information and placing the transport company in a vulnerable state; All this information could be verified thanks to the qualitative methodology, surveys and interviews, where the surveys were carried out on the drivers and officers of the transport cooperative and the interviews respectively with the company manager, as well as the accountant and the person in charge of granting the electronic invoice; concluding that the electronic invoicing of the San Pedro transport cooperative located in the city of Ricaurte maintains an inadequate record where it has to develop actions or strategies to reduce damage and show a better financial status before the members of the board of directors.El presente estudio de caso trata sobre la facturación electrónica que realiza la cooperativa de transporte San Pedro ubicada en la ciudad de Ricaurte, cantón Urdaneta, cuya actividad laboral es brindar servicios de transporte a la ciudadanía en general, a pesar de tener una gran trayectoria y años ofreciendo sus servicios, la compañía de transporte suele tener ciertas anomalías, específicamente en sus libros contables, su manera de facturar los viajes a sus usuarios es un poco inusual, provocando fragilidad dentro de su estado financiero impidiendo que éste se refleje claro, preciso y fiable. Las consecuencias ocasionadas por estos inoportunos problemas suelen ser la devolución de un boleto, cambio de destino o la imagen física que presenta el bus de transporte, estas variantes suelen poner a la compañía de transporte en alerta, aunque parezcan no ser alarmantes, logran perjudicar gran parte del registro contable que maneja la compañía de transporte, estas acciones pueden provocar faltante de dinero, ya sea físico o electrónico, ocasionando diferencias de criterios contables, otorgando problemas de veracidad de información y colocando a la compañía de transporte en un estado vulnerable; toda esta información se pudo comprobar gracias a la metodología cualitativa , encuestas y entrevistas, donde las encuestas fueron realizadas a los choferes y oficiales de la cooperativa de transporte y las entrevistas respectivamente al gerente de la compañía, como también al contador y al encargado de otorgar la factura electrónica; dando como conclusión que la facturación electrónica de la cooperativa de transporte San Pedro ubicada en la ciudad de Ricaurte mantiene un registro inadecuado en donde tiene que desarrollar acciones o estrategias para poder reducir los daños y mostrar un mejor estado financiero ante los miembros de la junta directiva.Babahoyo: UTB-FAFI. 2022Caicedo Monserrate, Diana2022-05-05T20:05:24Z2022-05-05T20:05:24Z2022info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis23 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/11458esAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2022-05-06T08:01:02Zoai:dspace.utb.edu.ec:49000/11458Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-02-28T22:25:41.565386Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue
spellingShingle Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.
Benavides Espinoza, Syndergyn Elvira
Facturación electrónica
Cierre fiscal
Devolución
Deterioro
status_str publishedVersion
title Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.
title_full Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.
title_fullStr Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.
title_full_unstemmed Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.
title_short Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.
title_sort Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.
topic Facturación electrónica
Cierre fiscal
Devolución
Deterioro
url http://dspace.utb.edu.ec/handle/49000/11458