Diseño de un sistema contable para la empresa “Comtelec Cía. Ltda.”, de la ciudad de Quito, provincia de Pichincha

Abstract

The objective of this degree work was to design an accounting system in the company “COMTELEC CÍA. LTDA. "and its influence on the proper management of financial resources for correct decision-making with efficiency; Using the research methodology from a mixed approach, developed according to the explanatory and descriptive levels, additionally the nonexperimental and cross-sectional design was used, as well as the deductive and analytical methods that allowed to collect pertinent, consistent and relevant information, to know the existing deficiencies in the financial and administrative area of the entity. Among the main problems found in the company are: a system accounting according to the needs of the business, the absence of adequate inventory management, which implied a disorder in the physical taking, the lack of a financial accounting information system within the payroll, fixed assets, investments, and imports processes, leading to management decisions As a result of the above, it stops He concluded that the company “COMTELEC CÍA. LTDA ”no Not having an accounting information system, which causes errors and delays in accounting procedures, difficulty in physically carrying out and managing inventories, so the use of an accounting system designed according to business needs is recommended. Since it allows the efficient management of daily operations, it allows adequate inventory control, consequently, it improves the right decision making by keeping the financial accounting information updated and it facilitates the economic and financial development of the company.