Estructuración del proceso contable financiero a la Empresa Repuestos Automotrices López de la ciudad de Puyo, para mejorar su gestión contable

Abstract

The present research includes Organization of Financial Countable Process belonging to Automotive Spare-part López Firm in Puyo city, in order to provide the necessary tools and procedures that let to improve the financial countable management of the entity.

Studies applied for developing this work are: investigative and non experimental ones, due to the fact the majority of researched sources is documentary, going from the analysis of particular facts in order to determine the fulfillment or not related to national and international accountant principles and norms, as well as the correct usage of the Ley de Régimen Tributario Interno. Besides the researching techniques used –like interview –to employees and to the owner manager in the aim of carrying out an entity diagnosis with its corresponding internal and external analysis which will permit to determine which policies, strategies and objectives are pursued.

The organization of this Financial and Countable Process integrates procedures and personnel talent, operation, countable, and administrative tools, where procedures and guidelines related to each one of the mentioned areas in this research must be applied, concluding with a final suggestion to the owner: this proposal must be applied to obtain a management of good quality that will generate security, competitiveness, confidence and a higher productivity in the firm.