Diseño de un sistema contable, aplicando a la empresa “Import & Export Freire Trucks” en la ciudad de Ambato

Abstract

The design of an accounting system, applied to the company "Import & Export Freire Trucks" in the city of Ambato, was developed because it does not have an accounting system to help control their economic activities, and the lack of documentation to prove the transactions made by the company, this research aimed to obtain timely, accurate, concise information on the economic system that manages the company and guide the manager in making decisions, using international standards and generally accepted accounting principles. The methodology used was a qualitative approach with a cross-sectional design because the variables described were not manipulated, the survey was used as a tool which was applied to employees of the company, where it was obtained to determine several shortcomings information determining the shortcomings of the company, does not have an accounting system, the accounting method used can not meet the needs of financial information because several of the accounting processes were not well executed and reported problems in meeting the accounting information. To solve the problem, an accounting system is proposed, which is built on the basis of five phases: systematization, valuation, processing, evaluation and information, which is adapted to the needs of the company and allows the generation of processes for a correct decision making based on the existing accounting, tax and labor regulations.