Diseño de un sistema contable para la distribuidora Zarate de Martha Piedad del cantón Riobamba, provincia de Chimborazo

Abstract

The objective of this research was to design an Accounting System for the Distribuidora Zarate de Martha Piedad from Riobamba Canton, Chimborazo Province, defining the accounting process in decision-making; for this purpose, a staff survey and an interview directed to the owner were used, which allowed knowing the problems that happen in the business. As a result, it was determined that despite being a company obliged to keep accounting, an accountant has not been hired but the tax advisory service, therefore, timely information has not been generated for the decisions taking, it is unknown if there is liquidity, there are also no precise data on the levels of indebtedness owed by the microenterprise, lacks a database for accounts receivable, what has generated non-payment by customers, does not keep track of inventories, which has caused losses in its sales, bank reconciliations are not carried out since the account is also for personal expenses, ignorance of availability affects compliance with the short-term and long-term obligations, financial statements have not been prepared that allow knowing the current situation of the company; for this reason, an accounting system was made based on to current regulations and processes according to the needs of the company, this will allow obtaining real results of accounting information and thus have clarity about customer management, suppliers, acquisitions and sales, for timely decision making. It is recommended to the business to apply the present accounting system adapted to its requirements and needs, to improve decision-making at the business level and to obtain results in its financial and commercial activities.