Contabilidad presupuestaria y su efecto en la rentabilidad de empresas PYMES
The present research work consists of the evaluation of the incidence that budgetary accounting has on the profitability of Pymes companies, three Pymes companies located in the City Santiago de Guayaquil, Guayas, Ecuador, where taken as a sample at the close of two periods of the years: 2018 and 20...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Ecuador |
| Institución: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/4753 |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/4753 |
| Access Level: | acceso abierto |
| Palabra clave: | Rentabilidad Planificación Presupuesto Contabilidad |
| Sumario: | The present research work consists of the evaluation of the incidence that budgetary accounting has on the profitability of Pymes companies, three Pymes companies located in the City Santiago de Guayaquil, Guayas, Ecuador, where taken as a sample at the close of two periods of the years: 2018 and 2019, the companies under study were: “HAP S.A.”, “IMP FP CLTDA” and “MEG S.A.”. Two research techniques were used to obtain information and presentation of results, such as: interview, applying a questionnaire with open questions and documentary observation of the Financial Statements, presenting the structural and trend comparative analysis, with the measurement of financial indicators. The Proposal proposes the design and elaboration of the Master Budget in one of the three companies under study, the Pyme “MEG S.A.”, with administrative, operative, financial, and commercial tools…….. |
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