Implementación de un Sistema Contable Financiero que permita mejorar la rentabilidad en el Comercial IMPOEXECUADOR Cía. Ltda., cantón Guano, provincia de Chimborazo

Abstract

Financial Accounting System Implementation to improve profitability in the Impoexecuador Limited Company, Guano, Chimborazo Province. The company accounting information is not reliable and cannot make good decisions, tax refunds are incomplete as it does not have an established accounts chart to clearly identify its transactions, lack of an accounting process that results in actual statements. For this accounting system preparation we have proposed an accounts plan with the dynamics of frequently used accounts, accounting process flow, suggested documentation for the process use to get the results reflected in the financial statements to be presented to the control entities. For the effect we present an example of how the system works by reference to the real information of one month company marketing. In this research the inductive and deductive methods were used as well as observation, documents and reports study and the study of conventional and virtual literature techniques. Through this research, the company will have reasonable information about the financial and commercial cycle, with a technical tool for the correct accounting flow process application, also the financial information will allow the company to make decisions with scientific criteria, which apply the financial inputs use methodology given by the accounting science. We recommend the commercial directors to use this research proposal as an useful and reliable tool for making decisions and thus achieve the corporate objectives that cannot be reached individually.