Diseño de un sistema contable bajo NIIF´S para la empresa Asoprotexmejor, de la ciudad de Quito, provincia de Pichincha

Abstract

The present study was developed with the objective to design of an accounting system under NIIF pymes (small caps) for a company called ASOPROTEXMEJOR located in Quito, province of Pichincha, through the application of current legal regulations and accounting processes aimed at obtaining reasonable financial statements and improvement in the decision making process. For this study, visits were planned to the company's facilities, the accounting processes were analyzed and an interview was applied to the administrator and the president of the association; in addition, the data obtained from the survey of 17 partners was tabulated, and the causes and effects of the lack of an accounting system without variable manipulation were also analyzed. The results showed that it is essential to propose an accounting system under NIIF for the association within the legal framework of PYMES as these lack of accounting processes for each economic transaction carried out in the business, as well as the absence of financial statements to support the financial management of the company. Therefore, it is concluded that an accounting system such as the one presented will be useful for the association, and it is recommended its immediate implementation to obtain reasonable financial statements to make effective decisions in benefit of the company.