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Título : APLICACIÓN DE CONTABILIDAD COMERCIAL E INDICADORES FINANCIEROS EN LA EMPRESA BALDOSAS “ROCAFUERTE”, EN LA CIUDAD DE LOJA, PERIODO: MAYO/JUNIO 2016
Autor : Cajas Siguencia, Tamara Alexandra
Pérez Camacho, Jonathan Xavier
Palabras clave : CONTABILIDAD
CONTABILIDAD COMERCIAL
INDICADORES FINANCIEROS
Fecha de publicación : 2018
Editorial : Loja, 3 de septiembre
Resumen : El tema de investigación permitirá cumplir con un requisito previo a optar el Grado de Ingeniero en Contabilidad y Auditoría, establecido en el Reglamento de Régimen Académico vigente y; determinar la situación económica y financiera del negocio. Esto puede ser útil para que el propietario resuelva los problemas económicos que se presenten. La importancia del tema radica en los cambios positivos que pudiera tener en el futuro BALDOSAS “ROCAFUERTE” ya que la práctica contable va a continuar. Según avanzó la aplicación contable se fueron cumpliendo los objetivos planteados, inició con la recolección y presentación de los distintos hechos contables, un plan complementado con un manual de cuentas, acorde a las necesidades de la empresa, facilitaron el registro en las distintas etapas que forman el proceso contable, hasta obtener los Estados Financieros, que tenían como objeto revelar al propietario la estructura económica y financiera del negocio. Se elaboró el Estado de Flujo del Efectivo por los métodos directo e indirecto, clasificando el efectivo percibido o invertido en actividades operativas, de inversión y financiamiento. Mediante los indicadores financieros se establecieron comparaciones entre distintas partidas de los estados financieros, para determinar si se puede asumir ciertas obligaciones o nuevos proyectos. Los resultados de la aplicación contable e indicadores financieros muestran un margen de utilidad del ejercicio, que será reinvertida en la apertura de otro almacén, con el objetivo de maximizar el valor de la inversión. Se recomienda al propietario continuar con la aplicación contable ya que es una herramienta indispensable que toda empresa debe tener como parte del sistema de información y control interno, porque ayuda a tomar medidas correctivas, dirigidas a mejorar el desarrollo económico y financiero. 3 Summary The research subject has been fulfilled with a prerequisite when applying for the Degree in Accounting and Auditing Engineering, established in the current Academic Regulations and; determine the economic and financial situation of the business. This can be useful for the owner to solve the economic problems that arise. The importance of the subject lies in the positive changes that may have in the future "ROCAFUERTE" BALDOSAS since the accounting practice will continue. As the accounting application progressed, the stated objectives were met, and began with the collection and presentation of the different accounting facts, a plan complemented with a manual of accounts, according to the needs of the company, facilitated the registration in the different stages that form the accounting process, until obtaining the Financial Statements, whose purpose is to reveal to the owner the economic and financial structure of the business. The Cash Flow Statement was prepared by direct and indirect methods, classifying the cash received or invested in operational, investment and financing activities. Through financial indicators, comparisons were made between different items of the financial statements, to determine if certain obligations or new projects can be assumed. The results
Descripción : The research subject has been fulfilled with a prerequisite when applying for the Degree in Accounting and Auditing Engineering, established in the current Academic Regulations and; determine the economic and financial situation of the business. This can be useful for the owner to solve the economic problems that arise. The importance of the subject lies in the positive changes that may have in the future "ROCAFUERTE" BALDOSAS since the accounting practice will continue. As the accounting application progressed, the stated objectives were met, and began with the collection and presentation of the different accounting facts, a plan complemented with a manual of accounts, according to the needs of the company, facilitated the registration in the different stages that form the accounting process, until obtaining the Financial Statements, whose purpose is to reveal to the owner the economic and financial structure of the business. The Cash Flow Statement was prepared by direct and indirect methods, classifying the cash received or invested in operational, investment and financing activities. Through financial indicators, comparisons were made between different items of the financial statements, to determine if certain obligations or new projects can be assumed. The results of the accounting application and financial indicators show a profit margin for the year, which will be reinvested in the opening of another warehouse, with the objective of maximizing the value of the investment. It is recommended that the user continue with the application that already has an indispensable tool that the entire company should have as part of the internal information and control system, because it helps to take corrective measures, address economic and financial development.
URI : http://dspace.unl.edu.ec/jspui/handle/123456789/21219
Aparece en las colecciones: Tesis de la MED

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