Diseño de un sistema contable, de costos y control interno para la empresa textil Johanytex ubicada en el barrio Los Pinos, parroquia de Andrade Marín, cantón Antonio Ante
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
A medida que el tiempo ha transcurrido, las empresas han visto la necesidad de llevar un manejo contable adecuado, debido a que es un pilar fundamental para el crecimiento de la misma, por que proporciona una herramienta que brinda información veraz y oportuna, que permite conocer una imagen fiel de la realidad económica de la empresa. La empresa textil Johanytex es una empresa, que se dedica a la fabricación de sacos para caballeros y en los últimos años, ha ido surgiendo de manera exitosa gracias a la acogida positiva de sus productos. El contenido del presente trabajo investigativo está distribuido por 3 capítulos: En el primer capítulo, se presenta el marco teórico en el cual se indica los conceptos básicos de un sistema contable, de costos por órdenes de producción y control interno contable, por lo que se precedió a recabar información bibliográfica actualizada a través de libros, páginas de internet, etc. que es lo ha permitido obtener una base suficiente para desarrollo de la investigación. En el segundo capítulo, se realizó una investigación de campo a la empresa textil Johanytex ubicada en la Parroquia de Andrade Marín, acerca de su estructura organizacional, su sistema contable y de control interno con la finalidad de conocer la situación actual de la empresa para lo cual se utilizaron técnicas e instrumentos de investigación, tales como la entrevista, la ficha de observación. En el tercer capítulo, se elaboró el diseño de la propuesta para la aplicación de un sistema contable, de costos por órdenes de producción y control interno, en función del diagnóstico realizado, razón por la cual se desarrolló un modelo adaptado a las necesidades de la empresa con el objeto de ayudar a mejorar el proceso contable, de costos y control interno. Finalmente, se muestran las conclusiones y recomendaciones que servirán de base para que el propietario mejore las deficiencias presentes en las operaciones contables y financieras.
As time has passed, companies have seen the need to have an adequate accounting management, because it´s a fundamental mainstay for the growth of it, because it provides a tool that brings a truthful and timely information, which allows to know a true image of the economic reality of the company. Johanytex textile company, is a company that makes jackets for men, and the last years, has been growing on a successful way, thanks to the positive reception of their products. The content of this research work is divided into 3 chapters: In the first chapter, the theoretical framework is presented, in which presents the basic concepts of an accounting system, costs by production order and internal accounting control, so it proceeded, for which a procedure of searching an updated bibliographic information has taken place, through book, Internet pages, etc. Which has allowed to obtain an adequate base for the investigation development. In the second chapter, a field research was carried out to the Johanytex textile company, located in Parroquia Andrade Marín”, about its organizational structure, and accounting and internal control system, in order to know the current situation of the company, so which techniques and research tools were used, such as the interview and the observation file. In the third chapter, the proposal for the application of an accounting system, costs for production orders and internal control was prepared, based on the diagnosis made; that is the reason why it can be adapted to the needs of the company in order to help to improve the accounting process, of costs and internal control, of the company. Finally, are shown the conclusions and recommendations that will serve as a basis for the owner to improve the deficiencies present in the accounting and financial operations.
As time has passed, companies have seen the need to have an adequate accounting management, because it´s a fundamental mainstay for the growth of it, because it provides a tool that brings a truthful and timely information, which allows to know a true image of the economic reality of the company. Johanytex textile company, is a company that makes jackets for men, and the last years, has been growing on a successful way, thanks to the positive reception of their products. The content of this research work is divided into 3 chapters: In the first chapter, the theoretical framework is presented, in which presents the basic concepts of an accounting system, costs by production order and internal accounting control, so it proceeded, for which a procedure of searching an updated bibliographic information has taken place, through book, Internet pages, etc. Which has allowed to obtain an adequate base for the investigation development. In the second chapter, a field research was carried out to the Johanytex textile company, located in Parroquia Andrade Marín”, about its organizational structure, and accounting and internal control system, in order to know the current situation of the company, so which techniques and research tools were used, such as the interview and the observation file. In the third chapter, the proposal for the application of an accounting system, costs for production orders and internal control was prepared, based on the diagnosis made; that is the reason why it can be adapted to the needs of the company in order to help to improve the accounting process, of costs and internal control, of the company. Finally, are shown the conclusions and recommendations that will serve as a basis for the owner to improve the deficiencies present in the accounting and financial operations.
Description
Keywords
Contable, Costos, Empresa