El proceso contable y su importancia en la toma de decisiones de la camaronera Punta Arena de Machala.

Abstract

Every administrator must know the steps to have an efficient accounting process, a matter of great problem for them due to the lack of training in the accounting field, an event that should not occur since it is administrative responsibility to understand the financial information for the correct take of decisions and thus be able to comply with the control bodies and with the company, the objective set forth in this case study is to carry out the accounting process of a shrimp entity through the financial and accounting information provided by the activities of the month of December 2017, for the correct decision making of the administrator. The methodology used is descriptive and quantitative, it describes the steps to follow to obtain reliable and timely accounting information, data obtained from the accounting books and current regulations that govern Ecuador. The initial Situation statement, the recording of the transactions in the daily book, the balance sheet, the income statement and the statement of financial position are also carried out. This information determines the operability and functionality of the company, whose assets are $ 259,171.22 with a liability of $ 6595.49 and equity of $ 252,575.73, resulting in a profit of $ 5,300.40. It was possible to show that by keeping a correct record of the transactions made daily by the company it is important because when registering them properly we will obtain an error-free accounting which facilitates decision making.