Diseño de un sistema contable, financiero y de control aplicado a la Fundación Protección y Descanso de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This thesis project called design of an accounting, financial and control system applied to the Protection and Rest Foundation of the city of Riobamba, province of Chimborazo, is aimed at improving financial administrative management; For this purpose, techniques such as observation that helped the gathering of information, similarly, a questionnaire was used with different questions addressed to the employees and collaborators of the foundation, in order to evaluate the management of accounting information and obtain evidence for the design of the accounting system. The weaknesses found were, inadequate management of accounting information, the foundation does not have an account plan, in the same way the information is inadequate for decision making. This motivated to develop the Design of an Accounting, Financial and Control System, which was, summarized in five phases: Systematization, Valuation, Processing, evaluation and information, an account plan was previously designed that will manage the foundation, so it has also been developing a manual of all phases of the accounting process; and, finally, a practical exercise was carried out. It is necessary that those responsible for the administrative management of the foundation implement the proposed accounting system, since through it the administrative and financial management will be improved, and therefore the decision making within the foundation, thus improving its efficiency and effectiveness.