Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidadhttps://dspace.ucacue.edu.ec/handle/ucacue/78
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Examinando Sede Azogues - Contabilidad y Auditoría por Materia "accounting"
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Ítem Acceso Abierto “El control financiero en las pequeñas y medianas empresas”(Universidad Católica de Cuenca., 2022) Guallpa Uzhca, Mayra Alexandra; Villarreal Chérrez, Tania Maricela; 0302564240; ., .This research aims to analyze the incidence of financial control in small and medium-sized companies based on an exhaustive review of the literature. Thus, the qualitative study uses a descriptive and analytical methodology since it shows the most relevant content based on current academic articles published in scientific journals. As a main result, it can be stated that SMEs know about financial control in typical situations since it is a general topic that several academics have widely developed. However, it is scarce the research contributions to incorporating these practices in managing adverse conditions such as the one created during the Covid- 19 pandemic. In concussion, a textual discussion is promoted that suggests a set of improvement actions to implement an adequate financial control and enhance SMEs' economic growth, thus ensuring their permanence over time.Ítem Acceso Abierto Los sistemas contables en las empresas comerciales como herramienta para el cumplimiento de obligaciones tributarias(Universidad Católica de Cuenca., 2021) Palaguachi Lliguicota, Katherine Jessenia; Quevedo Barros, Manuel Rafael; 0302805908; ., .Accounting systems are currently indispensable tools in commercial companies, adapt to requirements and needs to carry a adequate accounting process in the company, obtaining effective and efficient information, that allow to achieve tax compliance with the state. for the present research, a documentary review was carried out with a qualitative and level approach descriptive, where scientific articles published in the last five years were reviewed, a critical reading of the references found was carried out. In the theoretical approach part from basic historical, theoretical and contextual concepts that are transcendental, how they have evolved as a result of technological advances, that have facilitated the management and compilation of financial information through the application of accounting systems. The results demonstrate the importance of accounting systems on how it improves and facilitates the management of financial information in commercial companies, according to the economic activity they handle there is a greater number of transactions so it is necessary to have a effective tool that helps to have greater control of it. It concludes affirming that accounting systems facilitate obtaining financial information, truthful and timely, which allow compliance with tax obligations by facilitating the decision making at the administrative level.
