Evaluación al proceso contable y sus efectos en la rentabilidad de los Negocios Artesanales del cantón La Maná provincia de Cotopaxi período 2017-2018.

The elaboration of the present research responded to the enormous need to evaluate the accounting process of the artisanal businesses of La Maná and its incidence in the profitability, since in them a limited economic and competitive growth could be observed, due to factors such as traditional management that is used in these businesses with an inadequate accounting management, which make it difficult to manage their labor actions. In order to meet the proposed objectives, the inductive method was used to learn in depth about the way in that daily activities take place within the artisanal businesses of La Maná, using information as much as primary and secondary, the qualitative method to quantify the results of the research. . In addition, primordial research was used and academic knowledge was provided for the benefit of artisan citizens. Through bibliographic research, information was collected from secondary sources such as books, journals, theses, web pages and field research to gather information from sources. Primary through the application of interview techniques and surveys (owner). The results allowed knowing that the artisans if they are legally qualified by the National Board of Defense of the Craftsman, at present there are 77 qualified craftsmen, among whom a system or accounting processes has not been defined in a documented way, it was considered indispensable that the artisans implement an accounting manual for the management of their processes, where most of them do not know about the management of their tax obligations and do not have any control over the economic information of their business, for which it was concluded that among the businesses of the artisanal sector does not comply adequately with accounting standards. For this reason, an accounting manual was designed with formats for the requisition of purchases, purchase order, exit receipt, kardex card, purchase record, expense record, payable accounts, customer list, purchase order, depreciation and payment formulas to measure the profitability such as: liquidity, activity, indebtedness and profitability through indicators that will be very useful for artisan businesses in The Mana.

• Yazar: Fabian Stalin, Salguero Vivanco (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2019
• Konular: OBJETIVOS ESPECÍFICOS DE LA CONTABILIDAD; PARTIDA DOBLE; BALANCE DE COMPROBACIÓN; ESTADO DE FLUJO DE EFECTIVO; NORMATIVA CONTABLE
• Online Erişim: http://repositorio.utc.edu.ec/handle/27000/4844