Control e identificación de costos y gastos previo al desembolso económico en la empresa constructora Constru-Innova-Ramos

The present study is directed to the analysis of the control of costs and expenses prior to the economic disbursement made by the construction company Constru-Innova-Ramos Company Accounts In Participation, the same which aimed to demonstrate how efficient this internal process is. In order to under...

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Autor principal: Engracia Calderón, Britany Lidubay (author)
Formato: bachelorThesis
Publicado em: 2020
Assuntos:
Acesso em linha:http://dspace.utb.edu.ec/handle/49000/7770
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Resumo:The present study is directed to the analysis of the control of costs and expenses prior to the economic disbursement made by the construction company Constru-Innova-Ramos Company Accounts In Participation, the same which aimed to demonstrate how efficient this internal process is. In order to understand the categories of conceptual analysis, a descriptive methodology was used by means of which the reality in which the company performs was known, an analysis was made to control costs and expenses; the same ones that allowed establishing the respective conclusions. Among the main findings, it is considered essential to generate measurable and differentiated evaluation criteria between each level of decision-making, in terms of internal control policy and production processes, the flow of costs and expenses are presented in a significant way. for the normal development of the company according to internal policies. Among the conclusions that could be reached is that the company Constru-Innova-Ramos does not have an internal control system that allows it to identify its costs and expenses in a reasonable manner, so it incurs disbursements of money that have not been provided by the administration, reducing accounting reasonableness to its processes.