Diseño de un sistema contable para el centro de acopio de leche de la Asociación de Productores Agropecuarios Tahualag Avanza “ASOTAHUALAG” del cantón Guano, provincia de Chimborazo

Abstract

This research work aims to make the design of an accounting system for Milk Collection Center named Asociación de Productores Agropecuarios Tahualag Avanza "ASOTAHUALAG" of Guano cantón, Chimborazo province, with the purpose of improving the administrative management of the entity. Techniques as observation and interview to the organization's administrator were used for the collection of information. The main weaknesses found were: non implementation of the accounting process, demonstrating an inadequate record of economic transactions and therefore unreasonable financial information, inadequate record for expenses, lack of economic and financial information for accountability. For this reason, an accounting system in Microsoft Excel software is proposed, which is detailed in five phases: systematization, valuation, data processing, evaluation and information. It is concluded that the present proposal is a management tool that will contribute to increasing the efficiency and effectiveness in the development of daily activities. It is recommended the implementation of the accounting system which allows the ejecution of the accounting process, appropriate registration and control of expenses, and provision of timely and reliable economic-financial information for the correct decision making.