Propuesta para el rediseño de sistema contable, control interno y tributario para el sindicato de choferes del cantón Espejo ubicado en la ciudad de El Ángel
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Date
2021
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Publisher
PUCE - Ibarra
Abstract
El Sindicato de Choferes Profesionales del cantón Espejo de la Provincia del Carchi es una institución sin fines de lucro, que se rige por la Agencia Nacional de Tránsito, dentro de lo que ofertan son licencias profesionales de tipo “C” “D” “E”. La presente investigación se realizó el “Rediseño de un sistema contable, control interno y tributario para el Sindicato de Choferes Profesionales del Cantón Espejo, Provincia del Carchi”, con el fin de contribuir, fortalecer a la institución y facilitar la toma de decisiones a través de la implementación de un control. En el análisis que se realizó se evaluó de acuerdo a los informes que eran entregados al Comité ejecutivo y a la Asamblea General, se aplicarán distintos instrumentos los cuales medirán la situación actual de la escuela de conducción, iniciando con un análisis de los estados financieros y en la parte tributaria se centrará en lo declarado en el Servicio de Rentas Internas, para verificar el cumplimiento de sus obligaciones. Con lo que respecta a la parte contable se realizara un control exhaustivo de los procesos que se realiza dentro de escuela de conducción, la cual implicara modificaciones en base a las Leyes vigentes. De acuerdo a lo antes expuesto se considera que este proyecto será beneficioso para los socios como para la escuela en general ya que se podrá tomar medidas correctivas que ayudaran directamente a la toma de decisiones; como también para futuros proyectos que aporten al crecimiento de la institución.
The Union of Professional Drivers of the Espejo canton of the Province of Carchi is a non-profit institution, which is governed by the National Transit Agency, within what they offer are professional licenses of type C” D” E” . The present investigation was carried out the Redesign of an accounting, internal control and tax system for the Union of Professional Drivers of the Canton Espejo, Province of Carchi, in order to contribute, strengthen the institution and facilitate decision-making through of the implementation of a control. In the analysis that was carried out, it was evaluated according to the reports that were delivered to the Executive Committee and the General Assembly, different instruments will be applied which will measure the current situation of the driving school, starting with an analysis of the financial statements and in the tax part will focus on what is declared in the Internal Revenue Service, to verify compliance with its obligations. With regard to the accounting part, an exhaustive control of the processes carried out within the driving school will be carried out, which will imply modifications based on current Laws. According to the above, it is considered that this project will be beneficial for the partners as well as for the school in general, since corrective measures can be taken that will directly help decision-making; as well as for future projects that contribute to the growth of the institution.
The Union of Professional Drivers of the Espejo canton of the Province of Carchi is a non-profit institution, which is governed by the National Transit Agency, within what they offer are professional licenses of type C” D” E” . The present investigation was carried out the Redesign of an accounting, internal control and tax system for the Union of Professional Drivers of the Canton Espejo, Province of Carchi, in order to contribute, strengthen the institution and facilitate decision-making through of the implementation of a control. In the analysis that was carried out, it was evaluated according to the reports that were delivered to the Executive Committee and the General Assembly, different instruments will be applied which will measure the current situation of the driving school, starting with an analysis of the financial statements and in the tax part will focus on what is declared in the Internal Revenue Service, to verify compliance with its obligations. With regard to the accounting part, an exhaustive control of the processes carried out within the driving school will be carried out, which will imply modifications based on current Laws. According to the above, it is considered that this project will be beneficial for the partners as well as for the school in general, since corrective measures can be taken that will directly help decision-making; as well as for future projects that contribute to the growth of the institution.
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Keywords
Comité ejecutivo, Asamblea general, Leyes