Diseño e implementación de un sistema de contabilidad y su incidencia en la toma de decisiones de la Empresa Textiles CECY'S de la ciudad de Riobamba

Abstract

Accounting system implementation and its impact on decision making in the Textiles Company CECY’S, Chimborazo, Riobamba. CECY’S Textiles is a company dedicated to the production and marketing of women and children clothing with a monthly production average of 5670 items. Determining the cost requires a thorough analysis prior the proposal implementation which is directed to an internal reorganization in the administrative and productive area. An applied descriptive research was used to identify the current company’s situation in the accounting area. A cost accounting system is formulated which is developed under the same production orders consisting of an accounting process focused on costing with suitable chart of accounts, transactional entries model related to cost, source documents design, inventory management, cost elementstreatment such as raw material, labor and manufacturing indirect costs both applied and real (budgeted), based on accounting standards, entity performed operations flow. Reliable and timely information will be get with the accounting system application, this will facilitatedecision making in business management. It is recommended to take into account the present investigation and maintain effective management and enforcement of tax obligations, and also use the obtained information through this accounting system to promote production quality improvement, effective marketing and sustainable economic development with social responsibility, mainly with families who benefit from this company.