Modelo de un sistema de costos y control interno para los restaurantes de comida típica del centro de la ciudad de Ibarra
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
El presente proyecto de investigación lleva por nombre, Modelo de un Sistema de Costos y Control Interno para los restaurantes de comida típica del centro de la ciudad de Ibarra.
El problema a solucionar, nace por la necesidad de llevar un adecuado control contable para los restaurantes de comida típica, proceso que les ayudará a controlar y verificar los movimientos económicos de estos; actualmente no cuentan con un control adecuado de ingresos, egresos o algún control contable; hecho que conlleva a una inestabilidad de los negocios. Es necesario implementar un sistema contable, que les ayude a controlar todos los aspectos económicos que estos negocios requieren, para verificar si se está llevando el negocio por buen camino o existe una pérdida y el negocio no es rentable.
Por lo expuesto anteriormente, se ha visto la necesidad de plantear un modelo de sistema de costos y de control interno para los restaurantes de comida típica, que se encuentran funcionando en el centro de la ciudad, buscando ayudar y colaborar con el progreso de estos negocios.
The present research project is named, Model of a System of Costs and Internal Control for the restaurants of typical food of the center of the city of Ibarra. The problem to be solved, is born by the need to carry an adequate accounting control for the restaurants of typical food, process that will help them to control and verify the economic movements of these; currently, they do not have adequate control of income, expenses or any accounting control; fact that leads to an instability of business. It is necessary to implement an accounting system, which helps them to control all the economic aspects that these businesses require, to verify if the business is taking the right way or there is a loss and the business is not profitable. For the above, has seen the need to raise a cost system model and internal control for typical food restaurants, which are operating in the city center, seeking to help and collaborate with the progress of these businesses.
The present research project is named, Model of a System of Costs and Internal Control for the restaurants of typical food of the center of the city of Ibarra. The problem to be solved, is born by the need to carry an adequate accounting control for the restaurants of typical food, process that will help them to control and verify the economic movements of these; currently, they do not have adequate control of income, expenses or any accounting control; fact that leads to an instability of business. It is necessary to implement an accounting system, which helps them to control all the economic aspects that these businesses require, to verify if the business is taking the right way or there is a loss and the business is not profitable. For the above, has seen the need to raise a cost system model and internal control for typical food restaurants, which are operating in the city center, seeking to help and collaborate with the progress of these businesses.
Description
Keywords
Costos, Control interno, Tributación