Diseño del proceso contable de la Constructora BEDHERCONS Construcciones Cía. Ltda. de la ciudad de Puyo, con aplicación de NIIF

Abstract

The current investigation is delimitated in the design of an accounting process for the construction company Bedhercons Construcciones Cía. Ltda., from the city of Puyo, province of Pastaza, with the application of IFRS, in order to know the updated financial situation of the company for decision making. The research is focused on a methodological study with the use of tools such as the survey, techniques such as interviewing and direct observation, which allowed obtaining relevant information about the administrative and accounting process, aforesaid instruments were applied to the administrative area staff of the construction company, looking for truthful information for research. Once the evaluation was carried out, the following findings were found: the lack of an adequate control and accounting process for the delivery of financial reports in accordance with International Financial Reporting Standards (IFRS), the inadequate execution of expenditures, the weak or insufficient process of communication between the different hierarchical levels within the construction company. It is recommended to start up the proposed proposal and its continuity, develop previous controls, carry out a monthly inventory of the different materials, control of cash settlement, bank reconciliations and bank book records.