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Gestión contable de los pasivos de la compañía de internet “Swtelecom S.A”, parroquia Barreiro-Babahoyo,2022.
dc.contributor.advisor | Ledesma Álvarez, Gerson Damacio | |
dc.contributor.author | Rivera Quinto, Milena Isabel | |
dc.date.accessioned | 2022-10-14T22:45:46Z | |
dc.date.available | 2022-10-14T22:45:46Z | |
dc.date.issued | 2022 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12835 | |
dc.description | The case study was carried out in the company Swtelecom s.a, which is dedicated to the sale of internet packages. The objective of the investigation was to determine the accounting management of the liabilities of the Internet company. His line of research is Financial, Administrative, Tax, Audit and Control Management, which is related to the Financial Management, Tax and Social Commitment research sub-line. A quantitative methodology with an analytical-descriptive approach was applied, as a technique the documentary analysis was used that corresponds to the review of the results statements of the years studied. It is concluded that the lack of control points and documentation has generated ineffective processes, as well as the lack of control by the company's management, has caused incompatible functions to be carried out. In addition, the analysis carried out on the income statements of the company in the periods studied, corroborated the incident problem of the company, in said analysis it was possible to observe the difference in values that existed between one period and another, caused by expenses of little relevance. , and for the cancellation of taxes, confirming that no pertinent management is carried out in its accounting. | es_ES |
dc.description | The case study was carried out in the company Swtelecom s.a, which is dedicated to the sale of internet packages. The objective of the investigation was to determine the accounting management of the liabilities of the Internet company. His line of research is Financial, Administrative, Tax, Audit and Control Management, which is related to the Financial Management, Tax and Social Commitment research sub-line. A quantitative methodology with an analytical-descriptive approach was applied, as a technique the documentary analysis was used that corresponds to the review of the results statements of the years studied. It is concluded that the lack of control points and documentation has generated ineffective processes, as well as the lack of control by the company's management, has caused incompatible functions to be carried out. In addition, the analysis carried out on the income statements of the company in the periods studied, corroborated the incident problem of the company, in said analysis it was possible to observe the difference in values that existed between one period and another, caused by expenses of little relevance. , and for the cancellation of taxes, confirming that no pertinent management is carried out in its accounting. | es_ES |
dc.description.abstract | El caso de estudio fue realizado en la compañía Swtelecom s.a, misma que se dedica a la venta de paquetes de internet. El objetivo de la investigación fue determinar la gestión contable de los pasivos de la compañía de Internet. Su línea de investigación es Gestión Financiera, Administrativa, Tributaria, Auditoría y Control, misma que se relaciona con la sub-línea de investigación de Gestión Financiera, Tributaria y Compromiso social. Aplicó una metodología de tipo cuantitativo con enfoque analítico – descriptivo, como técnica se utilizará el análisis documental que corresponde a la revisión de los estados de resultados de los años estudiados. Se concluye que la inexistencia de puntos y documentación de control ha generado que los procesos seas ineficaces, así como la falta de control por parte de la dirección de la empresa, ha provocado que se realicen funciones incompatibles. Además, el análisis realizado a los estados de resultados de la empresa en los periodos estudiados, corroboraron el problema incidente de la compañía, en dicho análisis se pudo observar la diferencia de valores que había entre un periodo y otro, ocasionado por gastos de poca relevancia, y por la cancelación de impuestos, confirmando que no se realiza una gestión pertinente en su contabilidad. | es_ES |
dc.format.extent | 27 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 | Gestión contable | es_ES |
dc.subject | Pasivos | es_ES |
dc.subject | Compañía de internet | es_ES |
dc.subject | Estado de resultados | es_ES |
dc.title | Gestión contable de los pasivos de la compañía de internet “Swtelecom S.A”, parroquia Barreiro-Babahoyo,2022. | es_ES |
dc.type | bachelorThesis | es_ES |