Proceso contable para lograr la razonabilidad de los estados financieros para la Imprenta Offset, “Jesús del Gran Poder”, de la ciudad de Puyo

Abstract

This research work is about the development of an Accounting Process to reach feasibility of the financial statements of the Printing Press Offset “Jesus del Gran Poder” of the Puyo city and put into the pattern quail-quantitative adaptable to the development of both in studio and specifically it was apply many techniques that allowed to obtain a diagnosis of the present situation of the problem, to get valid conclusions; besides data were collected about the lack of trust in the Accounting made for been realized solely for the purpose to carry out with the control organisms and because is an accounting-commercial system, when in the practice requires Costs Accounting by production orders, due to the type of business where the studio is applied. The purpose of the Accounting Process is based in the studio of the author Elizondo López and it is divided the content in five parts: systematization, valuation, processing, evaluation, information that provide to get that the financial statements been presented of feasible way, timely and subjects to the principles of Accounting generally accepted. The thesis concludes that is necessary note the diversity of Printing Press and Design products that offers the company and prominent among these have been since 2007 it was increased its activities to achieve the printing of a weekly newspaper called “The Observer” whose print run increase significantly must recruitment specialized staff, because at the moment it was sell in Puyo, Morono Santiago and Napo, this situation force to control the process of costs and the financial statements to know the profitability levels. It was recommended to the Printing Press Offset “Jesus del Gran Poder”, implement the purpose to implement an Accountant system of Costs by Production Orders, that allow generate financial statements that reflects the financial information flexible, reasonable and timely.