Procedimiento para el cálculo y contabilización de órdenes de requerimiento para la pymes Cirquimax Technology Electronics S.A.S. B.I.C. de Machala.

Abstract

Accounting is an indispensable process for decision making due to the information it can generate for management positions, however, Small and Medium Enterprises (SMEs) traditionally perform it empirically or outsource it. The repercussions of not performing an adequate accounting are negative and are reflected in incorrect decision making and a low level of competitiveness. This research addresses the case of an SME from Machalilla dedicated to computer assembly, whose managers have identified the need to internalize the accounting of requirement orders to suppliers in order to make more informed decisions. Therefore, the objective was to design a protocol for the accounting of transactions through the analysis of the specific cost accounts involved in the requirement orders to suppliers in order to optimize the accounting process. This research was developed through a descriptive, cross-sectional and mixed design methodology. The semi-structured interview technique was used to learn how accounting is carried out in the SMEs under study, and the documentary review was used to analyze the accounts and values involved in the purchase orders. Finally, the accounting protocol was designed, a flow chart was drawn up and it was found that there are two scenarios: Purchases paid 100% in cash are recorded on a single occasion, and those that are on credit generate a debt in the first movement and its extinction is recorded in another movement.