Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019

The company is located in the problem of action with the suppliers in full of the execution and control processes through the accounting accounts, the sales processes and the recruitment that they have as customers compared to the suppliers, unlike the year 2018 with 2019 it was possible to analyze...

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Váldodahkki: Litardo Ortiz, Jhostin Javier (author)
Materiálatiipa: bachelorThesis
Almmustuhtton: 2020
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Liŋkkat:http://dspace.utb.edu.ec/handle/49000/8573
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author Litardo Ortiz, Jhostin Javier
author_facet Litardo Ortiz, Jhostin Javier
author_role author
collection Repositorio Universidad Técnica de Babahoyo
dc.contributor.none.fl_str_mv Onofre Zapata, Ronny Fernando
dc.creator.none.fl_str_mv Litardo Ortiz, Jhostin Javier
dc.date.none.fl_str_mv 2020-10-02T21:40:41Z
2020-10-02T21:40:41Z
2020
dc.format.none.fl_str_mv 23 p.
application/pdf
dc.identifier.none.fl_str_mv http://dspace.utb.edu.ec/handle/49000/8573
dc.language.none.fl_str_mv es
dc.publisher.none.fl_str_mv BABAHOYO: UTB, 2020
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 Control interno
Proveedores
Cuenta
Contabilidad
dc.title.none.fl_str_mv Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/bachelorThesis
description The company is located in the problem of action with the suppliers in full of the execution and control processes through the accounting accounts, the sales processes and the recruitment that they have as customers compared to the suppliers, unlike the year 2018 with 2019 it was possible to analyze the agreement between the two parties, performing at risk the work mechanism called "PROMPT PAYMENT". In 2018 the economic issue at the national level was better in all economic activities, in 2019 production was low, for this reason the companies also wanted to reach their margin, since they had already invoiced the product without it arriving yet. the merchandise and thus be able to receive it little by little in 2020 One of the accounts that is considered important within a company dedicated to agricultural commercial activity is the supplier account, since this allows knowing each of the debts and accounts that it presents an institution with a third party, in other words, the relationship that exists with the organizations that provide supplies or merchandise. To respond to the need to improve the way in which the company is carrying out an accounting process for the movements of its accounts payable, the same as by not having a process that is highly structured for internal control that allows direct proper management of your accounts with suppliers. The method that was used in this type of research was the descriptive method, which allowed us to describe each of the shortcomings that this institution carries, in addition to conducting a bibliographic research on topics related to the present case study.
eu_rights_str_mv openAccess
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institution UTB
instname_str Universidad Técnica de Babahoyo
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network_acronym_str UTB
network_name_str Repositorio Universidad Técnica de Babahoyo
oai_identifier_str oai:dspace.utb.edu.ec:49000/8573
publishDate 2020
publisher.none.fl_str_mv BABAHOYO: UTB, 2020
reponame_str Repositorio Universidad Técnica de Babahoyo
repository.mail.fl_str_mv .
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 Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019Litardo Ortiz, Jhostin JavierControl internoProveedoresCuentaContabilidadThe company is located in the problem of action with the suppliers in full of the execution and control processes through the accounting accounts, the sales processes and the recruitment that they have as customers compared to the suppliers, unlike the year 2018 with 2019 it was possible to analyze the agreement between the two parties, performing at risk the work mechanism called "PROMPT PAYMENT". In 2018 the economic issue at the national level was better in all economic activities, in 2019 production was low, for this reason the companies also wanted to reach their margin, since they had already invoiced the product without it arriving yet. the merchandise and thus be able to receive it little by little in 2020 One of the accounts that is considered important within a company dedicated to agricultural commercial activity is the supplier account, since this allows knowing each of the debts and accounts that it presents an institution with a third party, in other words, the relationship that exists with the organizations that provide supplies or merchandise. To respond to the need to improve the way in which the company is carrying out an accounting process for the movements of its accounts payable, the same as by not having a process that is highly structured for internal control that allows direct proper management of your accounts with suppliers. The method that was used in this type of research was the descriptive method, which allowed us to describe each of the shortcomings that this institution carries, in addition to conducting a bibliographic research on topics related to the present case study.The company is located in the problem of action with the suppliers in full of the execution and control processes through the accounting accounts, the sales processes and the recruitment that they have as customers compared to the suppliers, unlike the year 2018 with 2019 it was possible to analyze the agreement between the two parties, performing at risk the work mechanism called "PROMPT PAYMENT". In 2018 the economic issue at the national level was better in all economic activities, in 2019 production was low, for this reason the companies also wanted to reach their margin, since they had already invoiced the product without it arriving yet. the merchandise and thus be able to receive it little by little in 2020 One of the accounts that is considered important within a company dedicated to agricultural commercial activity is the supplier account, since this allows knowing each of the debts and accounts that it presents an institution with a third party, in other words, the relationship that exists with the organizations that provide supplies or merchandise. To respond to the need to improve the way in which the company is carrying out an accounting process for the movements of its accounts payable, the same as by not having a process that is highly structured for internal control that allows direct proper management of your accounts with suppliers. The method that was used in this type of research was the descriptive method, which allowed us to describe each of the shortcomings that this institution carries, in addition to conducting a bibliographic research on topics related to the present case study.La empresa se sitúa en la problemática de acción con los proveedores a cabalidad de los procesos de ejecución y control por medio de las cuentas contables, se enlazan los procesos de ventas y la captación que tienen como clientes frente a los proveedores, a diferencia del año 2018 con el 2019 se pudo analizar el acuerdo que disponen entre las dos partes, realizando a riesgo el mecanismo de trabajo denominado “PRONTO PAGO”. En el año 2018 el tema económico a nivel nacional fue mejor en todas las actividades económicas, en el 2019 estuvo baja la producción, por este motivo las empresas también querían llegar a su margen, ya que ellos ya habían facturado el producto sin que llegue aun la mercadería y así poderla recibir poco a poco en el 2020 Una de las cuentas que se considera importante dentro de una empresa dedicada a la actividad comercial agrícola es la cuenta de proveedores, ya que esta permite conocer cada una de las deudas y cuentas que presenta una institución con un tercero, dicho de otra forma, la relación que existe con las organizaciones que le proveen insumos o mercaderías. Para que responda a la necesidad de mejorar la manera en como la empresa está llevando un proceso contable a cabo de los movimientos de sus cuentas por pagar, la misma que al no contar con un proceso que este sumamente estructurado para un control interno que le permita encaminar un correcto manejo de sus cuentas con los proveedores. El método que se utilizó en este tipo de investigación fue el método descriptivo el cual permitió describir cada una de las falencias que acarrea esta institución, además realizados una investigación bibliográfica acerca de temas relativos al del presente estudio de caso.BABAHOYO: UTB, 2020Onofre Zapata, Ronny Fernando2020-10-02T21:40:41Z2020-10-02T21:40:41Z2020info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis23 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/8573esAtribución-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:UTB2022-02-08T08:08:14Zoai:dspace.utb.edu.ec:49000/8573Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-03-07T22:25:33.385459Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue
spellingShingle Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019
Litardo Ortiz, Jhostin Javier
Control interno
Proveedores
Cuenta
Contabilidad
status_str publishedVersion
title Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019
title_full Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019
title_fullStr Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019
title_full_unstemmed Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019
title_short Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019
title_sort Control interno de la cuenta proveedores de la empresa Agricola Briones Barragan Agribba S.A. periodo 2019
topic Control interno
Proveedores
Cuenta
Contabilidad
url http://dspace.utb.edu.ec/handle/49000/8573