Diseño de un sistema contable para la empresa constructora EG Grupo Inmobiliario, cantón Riobamba, provincia de Chimborazo

Abstract

The present study aimed to design an accounting system for the Construction Company called EG Grupo Inmobiliario, located in Riobamba city, province of Chimborazo, through the application of international standards and generally accepted accounting principles to control and register transactions, to obtain timely, precise, concise and truthful information that guides the executives of the construction company to make the right decisions. For this study, methodological tools were used such as a survey applied to high and middle level staff of the company, and then, through a direct observation process, the following shortcomings were determined: the lack of an accounting system, which leads to poor managerial decision making; the lack of an accounting plan which prevents proper and detailed management of the company's financial information; there is no budget for the activities developed which generates losses or overpricing; It is evident the inadequate accounting registration of contracts, specifically, in terms related to revenues and costs, which generates unreasonable values. Therefore, during the development of the accounting system, the accounting process was taken into account, through five stages: systematization, valuation, processing, evaluation and information. For this reason, EG Grupo Inmobiliario managers are recommended to implement the accounting system developed according to the needs of the company in ordert to generate reliable, real and timely information, which will facilitate the decision-making process.