Reingeniería Financiera en la Importadora & Distribuidora CARMAX de la ciudad de Riobamba, provincia de Chimborazo en el período 2012.

Abstract

The present investigation is titled Financial Reengineering in the Importer and Distributor CARMAX of Riobamba city, Chimborazo province in the period 2012; it is oriented to provide to the Company manager with a useful tool to organize the financial procedures in order to optimize the resources, and to guarantee reliability in the information and the reasonableness in the Financial Statements. Through a diagnosis of the company current situation, it was possible to see that the financial procedures were inappropriate for its resources management, what caused some problems such as: loss of merchandize, irrecoverable account, unpunctual payments to providers and governmental organization, etc., this gave rise to propose a solution for the stated problems through a Financial Reengineering. For the elaboration of this work, investigation tools were used such as: bibliographical and virtual material in order to get a theoretical basis and help to strengthen the necessary knowledge for the topic development. Based on the presented problems in the Importer and Distributor CARMAX, the development of the proposed Financial Reengineering is showed, where each one of the established financial procedures are detailed through norms and principles of accounting, allowing the correct register of the accomplished operation by the enterprise, including the documents that will serve as support for each one of the commercial transactions done by the company, achieving in this way an adequate control of its resources and the obtaining of its reasonable financial Statements for decision making for the company development.