Diseño de un sistema contable para Agro-Orgánicos, cantón Riobamba, provincia de Chimborazo

Abstract

This degree work was developed to design an accounting system for Agro - Orgánicos, Riobamba canton, Chimborazo province, and its impact on the improvement of managerial decision making; for which the quantitative and qualitative approach was applied, as well as the levels of exploratory and descriptive research, in addition, it was used the deductive-inductive method through the use of techniques and instruments such as survey and interview to the company's staff, which allowed obtaining real data that contributed to the development of the research. The lack of an accounting system according to the needs of the organization causes the absence in the application of an accounting process, as well as inadequate accounting transactions, ignorance of the real value of inventories by not having a timely record of it, lack of financial accounting information within the entity, which prevents managerial decision making. Based on the above, it was determined that AGRO – ORGÁNICOS does not have an accounting system that guarantees the proper development of the accounting process and obtaining true financial accounting information, for this reason, it is recommended the application of the designed accounting system according to business needs, since it improves the accounting processes and records of the organization economic events, providing real and reliable accounting information, also allows an appropriate and timely management decision making.