Diseño de un sistema contable en la fábrica Hormigueda de la ciudad de Riobamba-provincia de Chimborazo

Abstract

This work was about the implementation of an accounting system design in the Hormigueda factory in Riobamba, Chimborazo province, which, due to the lack of an accounting system, had to take into account the real values of labor, raw materials, and indirect manufacturing costs of how much it costs the factory to produce the product; without this, its accounting was done empirically, and it is for this reason that an accounting system was designed to assist. This research was conducted based on the knowledge acquired during the study in the career. First, a qualitative study was conducted, which allowed us to obtain these data, and from these we intended to deepen the importance of the implementation of an accounting system, in which we could obtain the necessary information and thus be able to act, we proceeded to create and implement a billing system, which was verified for its functionality in the accounting operations carried out by the company, and we analyzed the benefits obtained with this. It was possible to reach a conclusion with an accounting system that allowed economic evaluation of the quality of information and the real situation reflected by the company, as well as the ability to generate useful information for the factory manager. It was recommended that this accounting system be maintained because it will aid in decision-making processes and will help to avoid deficiencies that could be appreciated due to the lack of this system