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Control interno de las cuentas por pagar a proveedores de la Empresa Dismero S.A. de la ciudad de Babahoyo en el periodo 2023.
| dc.contributor.advisor | Remache Silva, Johanna Elizabeth | |
| dc.contributor.author | Rodríguez Pérez, Edison Denis | |
| dc.date.accessioned | 2024-09-23T15:55:04Z | |
| dc.date.available | 2024-09-23T15:55:04Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17261 | |
| dc.description | Accounts payable to suppliers represent the amount of money that a company owes to its suppliers for the acquisition of merchandise and goods, which are current payments since they must be settled within a minimum period of one year. These accounts payable are part of the fundamental and very important in business economic activity. This case study shows the importance of carrying out internal control of accounts payable and correct percentage analysis of indebtedness by applying vertical analysis to the financial statements. Therefore, the objective of this case study was to analyze the behavior of accounts payable to suppliers using an internal control questionnaire. The methodological framework consisted of a descriptive study to describe and understand the information collected in the interview with the accountant. , likewise, it was based on inductive and deductive methods to understand the study problem. The results of this investigation allow us to conclude that accounts payable are of vital importance in the balance of the Dismero company. Likewise, the weaknesses found were the inadequate process in the payment period to suppliers, which causes unstable commercial relations and poor performance. credit reputation, as well as interest payments that would affect the pocket of our company. | es_ES |
| dc.description | Accounts payable to suppliers represent the amount of money that a company owes to its suppliers for the acquisition of merchandise and goods, which are current payments since they must be settled within a minimum period of one year. These accounts payable are part of the fundamental and very important in business economic activity. This case study shows the importance of carrying out internal control of accounts payable and correct percentage analysis of indebtedness by applying vertical analysis to the financial statements. Therefore, the objective of this case study was to analyze the behavior of accounts payable to suppliers using an internal control questionnaire. The methodological framework consisted of a descriptive study to describe and understand the information collected in the interview with the accountant. , likewise, it was based on inductive and deductive methods to understand the study problem. The results of this investigation allow us to conclude that accounts payable are of vital importance in the balance of the Dismero company. Likewise, the weaknesses found were the inadequate process in the payment period to suppliers, which causes unstable commercial relations and poor performance. credit reputation, as well as interest payments that would affect the pocket of our company. | es_ES |
| dc.description.abstract | Las cuentas por pagar a proveedores representan la cantidad de dinero que debe una empresa a sus proveedores por la adquisición de mercaderías y bienes, las cuales son pagos corrientes ya que se deben liquidar en un plazo mínimo de un año, estas cuentas por pagar son parte fundamental y muy importante en la actividad económica empresarial .En el presente estudio de caso se evidencia la importancia de llevar un control interno a los cuentas por pagar y correcto análisis porcentual de endeudamiento aplicando el análisis vertical a los estados financieros . Por tanto, el objetivo del presente estudio de caso fue analizar mediante un cuestionario de control interno el comportamiento de las cuentas por pagar a proveedores, El marco metodológico estuvo constituido por un estudio descriptivo para describir y comprender la información recopilada en la entrevista realizada al contador, así mismo estuvo basado en los métodos inductivo y deductivo para comprender la problemática de estudio. Los resultados de dicha investigación permiten concluir que las cuentas por pagar son de vital importancia en el equilibrio de la empresa Dismero, así mismo las debilidades encontradas fueron el inadecuado proceso en el plazo de pagos a los proveedores lo que provoca inestables relaciones comerciales y una mala reputación crediticia, así como pago de interés que afectarían el bolsillo de nuestra empresa. | es_ES |
| dc.format.extent | 51 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Cuentas por pagar | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Control Proveedores | es_ES |
| dc.subject | Intereses | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Control interno de las cuentas por pagar a proveedores de la Empresa Dismero S.A. de la ciudad de Babahoyo en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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