Diseño de procesos contables para la heladeria Nice Cream ubicada en el cantón Sucua, provincia de Morona Santiago

Abstract

The objective of this research work was to design the accounting processes for the Nice Cream ice cream parlor located in the canton of Sucúa, province of Morona Santiago. In order to generate useful financial information for decision-making, operational processes were determined, and the control and registration of operations were established. A questionnaire was applied to collect information on the use and application of accounting processes. The answers obtained made it possible to identify the company's current situation, showing that 100% of the employees surveyed did not know the accounting processes, and 33% stated that there is no coordination in the tasks, demonstrating the importance of the design of accounting processes for the company. An observation form was used to collect adequate information on the processes and procedures applied by the company, and it was possible to define the areas or departments in which the employee works. To facilitate the understanding and interpretation of the results, analytical and synthetic methods were used, breaking down the processes applied by the company. Likewise, the inductive and deductive methods were used since they allowed us to obtain a better analysis and observation of the activities developed by the company, which contributed to generating conclusions on the subject of study. The accounting processes designed for the company describe activities for each employee through a flow chart. This flow chart will serve as a guide and support for the proper development of the daily activities performed by the company. Therefore, based on the results obtained, it is recommended that the company follow the operational and accounting processes established in this work to improve its management