Evaluación del proceso contable de la compañía comercial comisariato económico “Comycomec Cía Ltda”, de la ciudad de Macas, año 2021

Abstract

The objective of this Curricular Integration Work was to evaluate the accounting process of the commercial economic commissariat company "COMYCOMEC CÍA. LTDA." of the city of Macas, in the year 2021. The methodology had a quantitative approach due to the use of the survey technique applied to the company's employees, which served to identify how the accounting processes were applied once the evaluation was performed. Likewise, a qualitative approach was applied through an interview with the manager, which allowed us to know the facts that affect the company. On the other hand, several bibliographic sources were reviewed based on the concepts that supported the theoretical content. The results determined that the company does not have adequate management of the accounting processes because they do not know its elements, notably affecting the company's financial statements. After all, the transactions carried out daily in the company are not correctly accounted for in an orderly and chronological way in the accounting books. In conclusion, the company needs to have a document that serves as a guide properly to carry out its accounting processes, so it is proposed to develop accounting procedures that will effectively improve its commercial activity. It is recommended that the company implement the proposal to improve the accounting process, allowing them to achieve all their business objectives, and improving decision-making