“Proceso contable y su incidencia en la rentabilidad financiera de la Panadería y Pastelería Carmakey ubicada en el cantón La Maná provincia de Cotopaxi
The research project entitled "Accounting process and its impact on the financial profitability of Carmakey Bakery and Pastry Shop in La Maná Canton, Cotopaxi Province", was born from the need to have adequate accounting procedures, the study was conducted based on the problems about the a...
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| Формат: | bachelorThesis |
| Мова: | spa |
| Опубліковано: |
2021
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| Онлайн доступ: | http://repositorio.utc.edu.ec/handle/27000/7191 |
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Додати тег | Резюме: | The research project entitled "Accounting process and its impact on the financial profitability of Carmakey Bakery and Pastry Shop in La Maná Canton, Cotopaxi Province", was born from the need to have adequate accounting procedures, the study was conducted based on the problems about the accounting process that the business presents as lack of records, controls, analysis, this has led to not having reliable and trustworthy information for decision making. Given the problem mentioned above, the need arose to develop a proposed solution as a corrective measure for the business, helping to improve the economic, financial and accounting situation, generating confidence to employees, customers, suppliers and other people who are linked to this manufacturing activity. For this research project, the deductive, inductive and mixed method was used, techniques such as observation, survey, interviews and as instruments the questionnaire and an unstructured interview. A survey was conducted with the accountant, the people in charge of the production area and an interview with the owner in order to obtain information from primary sources on the current situation of the accounting process, the study whose results determined the need to propose a model of the accounting process to be applied in the business to better control daily operations, obtaining reliable and truthful financial statements through an alternative solution that involves the correct elaboration of the accounting process for decision making. The impact of the project is positively determined within Carmakey Bakery and Pastry Shop because the application of adequate accounting procedures contributes directly to the correct recording and presentation of the company's transactions through reasonable and reliable financial statements. |
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