Diseño de un sistema contable para la estación de servicios Serviol “Riobamba" del cantón Riobamba provincia de Chimborazo

Abstract

The Estación de Servicios Serviol does not have an accounting system that covers the needs of the establishment, this causes that there is not a good perception in the accounting area, also this leads to the loss and inadequate use of financial resources, therefore, the objective of the research was to design an accounting system applying the accounting process that allows an efficient and effective control of the accounting and financial operations carried out in Estación de Servicios Serviol in Riobamba canton. The methodology used was of mixed approach (qualitative and quantitative); the level of the research was exploratory and descriptive; a non-experimental design was used; the type of study was applied research and field research to obtain information through methods, techniques and instruments, among which the survey was applied to all the collaborators of Estación de Servicios Serviol. Through the methodology applied, it was determined that the company does not have an accounting system that meets its needs, accounting records are kept empirically and there is no problem in implementing an accounting system. It is concluded that Estación de Servicios Serviol, despite managing a considerable amount of resources, does not have an adequate accounting system that allows it to obtain timely, accurate and reliable information for decision making