Diseño de un sistema contable para las farmacias naturistas Magia Verde, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present study was aimed to design an accounting system for Naturist Pharmacies called Magia Verde, located in Riobamba city, province of Chimborazo, which allows obtaining financial-accounting information in a precise and reliable way for adequate decision-making. The methodology used was through the qualitative and quantitative approach; on the qualitative part, it serves to obtain real information about the management of financial resources and the quantitative approach helped to verify the cause of the problem. For this, surveys and interviews with the members of the organization were used. On the other hand, the descriptive and exploratory level was used, it was carried out through the non-experimental design, due to it was a manageable population all the company officials were taken into account, therefore the sampling technique was not applied, the methods used were inductive and deductive. All of the above allowed the determination that the company lacks an accounting system that shows the accounting and financial information in a reliable way, they lack an adequate control of the existing merchandise. This motivated to observe that the company lacks of an accounting system, which causes errors in inventory management and incorrect management of the financial information of the company. Therefore, the use of an accounting system allows the accounting-financial information to be adequate and precise, which allows to establish a correct control of inventories, and thus improve decision making processes.