Diseño de un sistema contable para la empresa seguridad privada Nueva Generación Oriental Cia. Ltda. del cantón Shushufindi, provincia de Sucumbíos

Abstract

The purpose of this research was to design an accounting system for the company Seguridad Privada Nueva Generación Oriental Cía. Ltda. in Shushufindi, province of Sucumbíos, which allows the improvement of the accounting-financial information for the correct decision making. It was developed through the use of the quantitative-qualitative approach, in addition, a non-experimental and transversal design was used, carrying out an applied and field research, through inductive-deductive, analytical-synthetic methods, supported by data collection techniques such as direct observation, interviews and surveys; this facilitated the identification of the problems present in the company, such as the lack of an accounting system, deficient structures of accounting records both for expenses and income, as well as the absence of financial mechanisms to determine its financial situation through indicators. Based on the above, the accounting system was developed, whose system comprises four sub-processes that cover the entire accounting fiscal year, for which all the respective documentation was also designed for an adequate internal accounting control. This system is also an instrument of management that will allow to have adequate accounting records of economic movements, and in turn provide accurate and timely information to management for decision making, with their respective financial indicators