Diseño de un sistema contable para la empresa SEVIAD seguridad y vigilancia aérea DIOSMAR Cia. Ltda. del cantón Santa Rosa provincia de El Oro

Abstract

SEVIAD Seguridad y Vigilancia Aérea DIOSMAR, does not have an accounting system that helps with the control of its economic movements and the lack of documents that support those transactions carried out by the company, this has caused that the information presented in the financial statements is not accurate or reliable, therefore, the objective of this research work was to design an accounting system for the company SEVIAD Seguridad y Vigilancia Aérea DIOSMAR Cia. Ltda., applying international standards and generally accepted accounting principles, for the control and recording of transactions, which allows obtaining timely, accurate, concise and truthful information to guide executives in making business decisions. The methodology implemented had a qualitative approach, a non-experimental design of transversal type was used since the described variables were not manipulated and it was developed in a determined period of time. The population under study was the company's personnel, being fundamental the application of an applied and field research to get the respective information through methods, techniques and instruments, among which was the survey applied to all the company's workers. Through this methodology, it was determined that the company does not have an accounting system, since the recording method that it uses does not meet its financial information needs, and there is no difficulty in implementing an accounting system. It is concluded that the company does not have an accounting system, which prevents the recording of daily economic operations, and the accounting process and accounting, tax and labor regulations governing the company are unknown