Estructura de un sistema contable y de control interno basado en el coso II para el micro mercado Mariela en la cuidad de Cayambe provincia de Pichincha
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Date
2018
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
Este trabajo está enfocado a la implementación de un sistema de control contable basado en el COSO II al Micro Mercado Mariela, en la parroquia Olmedo, Cayambe-Ecuador; toma como punto de partida el diagnóstico inicial que refleja deficiencias en todas las operaciones de control dentro de la empresa, inventarios, ventas, organigramas operativos; identificándose como una investigación exploratoria de campo, se ha recopilado la información descriptiva a través de entrevistas y observación directa, aplicándose luego a un análisis con el uso de la herramienta FODA para identificar estrategias de acción que posteriormente permite declarar alternativas de solución para su mejoramiento; y, dado que el manejo de la empresa es de tipo empírica, se plantea el diseño de un sistema contable y de control interno que mejore la gestión administrativa, en el que constan la definición de la visión, misión, organigrama estructural, manual de funciones, utilización de manuales de procedimientos contables, un plan de cuentas claramente explicado, considerando la dinámica de las cuentas, políticas contables y controles internos de los mismos, para generar información eficiente y eficaz que permita elaborar estados financieros para la oportuna toma de decisiones.
This research is focused on the implementation of an accounting control system based on COSO II to Mariela Micro Market, in Olmedo town, Cayambe-Ecuador; the initial diagnosis is the beginning that reflects deficiencies in all control operations in the company, records, sales, operational organization charts; identifying itself as an exploratory field of investigation, descriptive information has been compiled through interviews and direct observation, applying then to an analysis with the use of the FODA tool to identify action strategies that allow to declare alternative solutions for its improvement; and, because of the management of the company is an empirical nature, the design of an internal control and accounting system that improves administrative management, in which the definition of the vision, mission, structural organization chart, functions manual, use of accounting procedures manuals, a clearly explained accounting plan, considering the dynamics of the accounts, accounting policies and internal controls of themselves, in order to generate efficient and effective information that allows the preparation of financial statements for the early decisions.
This research is focused on the implementation of an accounting control system based on COSO II to Mariela Micro Market, in Olmedo town, Cayambe-Ecuador; the initial diagnosis is the beginning that reflects deficiencies in all control operations in the company, records, sales, operational organization charts; identifying itself as an exploratory field of investigation, descriptive information has been compiled through interviews and direct observation, applying then to an analysis with the use of the FODA tool to identify action strategies that allow to declare alternative solutions for its improvement; and, because of the management of the company is an empirical nature, the design of an internal control and accounting system that improves administrative management, in which the definition of the vision, mission, structural organization chart, functions manual, use of accounting procedures manuals, a clearly explained accounting plan, considering the dynamics of the accounts, accounting policies and internal controls of themselves, in order to generate efficient and effective information that allows the preparation of financial statements for the early decisions.
Description
Keywords
Sistema contable, Control interno