Auditoría financiera y su incidencia en el manejo contable - económico de tabacos fluminenses flumitabaco s.a. del cantón Ventanas, período 2018 – 2019.

The Tabacos Fluminenses Flumitabaco S.A., a private company whose purpose is the cultivation and marketing of tobacco both nationally and internationally, is economically managed with a capital assigned by one of the main foreign buyers where tobacco is exported and by its partners. The research is focused on evaluating the financial - accounting management in the periods 2018 - 2019 by means of a financial audit. The qualitative - quantitative methodology required incorporating evidence that allowed the research findings to be based on the inductive, deductive, logical and statistical history; the techniques used generated relevant information according to the problem, the population of experts linked to the internal processes of the company allowed to obtain reliable results. The degree of compliance with the general budget in the operational allocations was determined, finding that the budget for the year 2018 and 2019 was not planned because the income to cover the monthly expenses of the company is sent by foreign investors. Financial indicators, especially profitability, determined that for every dollar invested, it lost 26 cents in 2018 and 50 cents in 2019. It is concluded that the company's capital has had a variation due to the asset-liability-equity movement. Profits for the period continue to decrease by 162.1% due to the increase in accounts payable, it is recommended to constantly analyze the costs, expenses and assets that contribute to the development of the company and will allow to know if these items are being reasonably carried and be sure that the decisions made based on the information generated are correct and timely. Key Words: Financial Audit, Accounting - economic management, Budget.

• מחבר ראשי: Fajardo Bravo, Noemí Jael (author)
• פורמט: masterThesis
• שפה: spa
• יצא לאור: 2020
• נושאים: Auditoría Financiera; Manejo contable - económico; Presupuesto
• גישה מקוונת: https://repositorio.uteq.edu.ec/handle/43000/6228