Gestión de control contable de los ingresos en empresas PYMES del sector de construcción

The present study called, "MANAGEMENT OF ACCOUNTING CONTROL OF INCOME IN SME COMPANIES OF THE CONSTRUCTION SECTOR", aimed to analyze the management of accounting control of income in SMEs of the Construction Sector and how these affect the reasonableness of the financial statements, which...

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Detalhes bibliográficos
Autor: Solari Dávila, Angel Jamil
Tipo de documento: dissertação
Estado:Versão publicada
Data de publicação:2021
País:Ecuador
Recursos:Universidad Laica Vicente Rocafuerte
Repositório:Repositorio Universidad Laica Vicente Rocafuerte
Idioma:espanhol
OAI Identifier:oai:localhost:44000/4788
Acesso em linha:http://repositorio.ulvr.edu.ec/handle/44000/4788
Access Level:Acceso aberto
Palavra-chave:Estado financiero
Contrato
Empresa
Contabilidad
Descrição
Resumo:The present study called, "MANAGEMENT OF ACCOUNTING CONTROL OF INCOME IN SME COMPANIES OF THE CONSTRUCTION SECTOR", aimed to analyze the management of accounting control of income in SMEs of the Construction Sector and how these affect the reasonableness of the financial statements, which was developed based on a methodological process, which began with the identification of the mixed approach, as well as the type of investigation, this being the descriptive one, where the current situation of the processes was analyzed, diagnosed and interpreted maintained by companies in the construction sector, identifying factors that influence the verification process with the reality of the balances in the statement of comprehensive income of the company, for this, a research instrument was applied, being the interview, itself that helped to collect information, the same that generated results focused on the management of accounting control, being dispensable better pray the presentation of the Financial Statements of the companies focused on the construction area, as well as immediately register all their income and expenses originated in the fiscal period, because a delay of the same, can harm the administrative and organizational competitiveness of the company........