Diseño de un sistema contable para los centros de mecanización de las asociaciones de productores agropecuarios, controlados por el Ministerio de Agricultura y Ganadería del cantón Riobamba, provincia de Chimborazo

Abstract

The present certification work is the Design of an accounting system for the Mechanization Centers of the Associations of Agricultural Producers, controlled by the Ministry of Agriculture and Livestock of the canton Riobamba, province of Chimborazo, whose objective is to generate reliable and timely accounting information. For the development of the research work, methods such as analytical - synthetic and deductive - inductive were used. Likewise, techniques such as the survey and the observation to the staff of the Association were used, which allowed for a situational analysis of the administrative area, identifying the absences of an accounting system, registration and control of the provision of services, inventories lack a periodic quantification and financial data are collected based on perception and intuition, only cash is measured accurately. This allowed the development of an accounting system, design of source documents, cost sheet, transcripts, agricultural and livestock records; This accounting system will become a management tool that allows the timely and reliable recording of financial information, in this way it will help that the information obtained be useful for the General Meeting of Members in making decisions.