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Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021.
| dc.contributor.advisor | Caicedo Monserrate, Diana | |
| dc.contributor.author | Benavides Espinoza, Syndergyn Elvira | |
| dc.date.accessioned | 2022-05-05T20:05:24Z | |
| dc.date.available | 2022-05-05T20:05:24Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11458 | |
| dc.description | This case study deals with the electronic invoicing carried out by the San Pedro transport cooperative located in the city of Ricaurte, Urdaneta canton, whose work activity is to provide transport services to the general public, despite having a great trajectory and years offering its services regularly, the transport company has certain anomalies, specifically in its accounting books, its way of invoicing trips to its users is a bit unusual, causing fragility within its financial statement, preventing it from being reflected clearly, precisely and verifiable The consequences caused by these untimely problems are usually the return of a ticket, change of destination or the physical image presented by the transport bus, these variants usually put the transport company on alert, although they seem not to be alarming, they will harm much of the accounting records handled by the transportation company, these actions can n cause a lack of money, whether physical or electronic, causing differences in accounting criteria, giving problems of accuracy of information and placing the transport company in a vulnerable state; All this information could be verified thanks to the qualitative methodology, surveys and interviews, where the surveys were carried out on the drivers and officers of the transport cooperative and the interviews respectively with the company manager, as well as the accountant and the person in charge of granting the electronic invoice; concluding that the electronic invoicing of the San Pedro transport cooperative located in the city of Ricaurte maintains an inadequate record where it has to develop actions or strategies to reduce damage and show a better financial status before the members of the board of directors. | es_ES |
| dc.description | This case study deals with the electronic invoicing carried out by the San Pedro transport cooperative located in the city of Ricaurte, Urdaneta canton, whose work activity is to provide transport services to the general public, despite having a great trajectory and years offering its services regularly, the transport company has certain anomalies, specifically in its accounting books, its way of invoicing trips to its users is a bit unusual, causing fragility within its financial statement, preventing it from being reflected clearly, precisely and verifiable The consequences caused by these untimely problems are usually the return of a ticket, change of destination or the physical image presented by the transport bus, these variants usually put the transport company on alert, although they seem not to be alarming, they will harm much of the accounting records handled by the transportation company, these actions can n cause a lack of money, whether physical or electronic, causing differences in accounting criteria, giving problems of accuracy of information and placing the transport company in a vulnerable state; All this information could be verified thanks to the qualitative methodology, surveys and interviews, where the surveys were carried out on the drivers and officers of the transport cooperative and the interviews respectively with the company manager, as well as the accountant and the person in charge of granting the electronic invoice; concluding that the electronic invoicing of the San Pedro transport cooperative located in the city of Ricaurte maintains an inadequate record where it has to develop actions or strategies to reduce damage and show a better financial status before the members of the board of directors. | es_ES |
| dc.description.abstract | El presente estudio de caso trata sobre la facturación electrónica que realiza la cooperativa de transporte San Pedro ubicada en la ciudad de Ricaurte, cantón Urdaneta, cuya actividad laboral es brindar servicios de transporte a la ciudadanía en general, a pesar de tener una gran trayectoria y años ofreciendo sus servicios, la compañía de transporte suele tener ciertas anomalías, específicamente en sus libros contables, su manera de facturar los viajes a sus usuarios es un poco inusual, provocando fragilidad dentro de su estado financiero impidiendo que éste se refleje claro, preciso y fiable. Las consecuencias ocasionadas por estos inoportunos problemas suelen ser la devolución de un boleto, cambio de destino o la imagen física que presenta el bus de transporte, estas variantes suelen poner a la compañía de transporte en alerta, aunque parezcan no ser alarmantes, logran perjudicar gran parte del registro contable que maneja la compañía de transporte, estas acciones pueden provocar faltante de dinero, ya sea físico o electrónico, ocasionando diferencias de criterios contables, otorgando problemas de veracidad de información y colocando a la compañía de transporte en un estado vulnerable; toda esta información se pudo comprobar gracias a la metodología cualitativa , encuestas y entrevistas, donde las encuestas fueron realizadas a los choferes y oficiales de la cooperativa de transporte y las entrevistas respectivamente al gerente de la compañía, como también al contador y al encargado de otorgar la factura electrónica; dando como conclusión que la facturación electrónica de la cooperativa de transporte San Pedro ubicada en la ciudad de Ricaurte mantiene un registro inadecuado en donde tiene que desarrollar acciones o estrategias para poder reducir los daños y mostrar un mejor estado financiero ante los miembros de la junta directiva. | es_ES |
| dc.format.extent | 23 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Facturación electrónica | es_ES |
| dc.subject | Cierre fiscal | es_ES |
| dc.subject | Devolución | es_ES |
| dc.subject | Deterioro | es_ES |
| dc.title | Facturación electrónica de la cooperativa de Transporte “San Pedro”, ubicada en la ciudad de Ricaurte, Cantón Urdaneta del periodo 2020-2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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