La gestión financiera y su incidencia en las exigencias económicas, contables en el proceso de transición de la distribuidora Zambrano, en la ciudad de Quevedo, año 2017
The study problem is related to the accounting economic regulations that the Zambrano Distribuidora must comply with as an obliged subject to keep accounting, an aspect that is linked to the financial management of the year 2017, for which the realization of the assessment of the financial situation...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2018
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| Teme: | |
| Online pristup: | http://repositorio.uteq.edu.ec/handle/43000/3638 |
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Dodaj oznaku | Sažetak: | The study problem is related to the accounting economic regulations that the Zambrano Distribuidora must comply with as an obliged subject to keep accounting, an aspect that is linked to the financial management of the year 2017, for which the realization of the assessment of the financial situation was considered. emphasizing the local and national legal requirements, the characteristics of the financial administration were studied against the results obtained from profitability and the evaluation of the financial statements under the IFRS for PYMES. The project had the non-experimental design complemented with exploratory, descriptive, correlational, explanatory research; and the inductive, deductive, analytical, synthetic method; Interviews and forms were applied to the administrator and accountant to obtain primary data. Findings related to the absence of internal control and lack of plans that protect the integrity of people, assets and assets of the company were determined. Financial management does not comply with the basic components such as financial planning, administration of goods and services, and financial analysis in a systematic way; this undoubtedly affects economic results such as profitability. The evaluation of the financial statements with the IFRS for SMEs determined aspects that should be improved in the presentation of several accounts in order to generate financial information with quality, with a good level of comparability, for ease of management decision making. Keywords: Process, Planning, Investments, Monitoring, Impact. |
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