Estructura contable para la rentabilidad del Comercial “Bendición de Dios” en el periodo 2023.

Abstract

The purpose of this project was to develop an accounting structure to improve the profitability of Comercial “Bendión de Dios”, a family business located in Santo Domingo de los Tsáchilas, which operated empirically without a formal accounting system. The central problem identified was the lack of an accounting structure, which limited growth and the ability to make informed decisions. To address this drawback, methods such as inductive were used, which involved collecting data and identifying recurring patterns. This method allowed us to analyze how the absence of an accounting structure affected economic stability and the ability to manage the profitability of the business. In addition, the interview technique was used with the owner and staff of the business, who in this case were family members, to obtain direct data about the market and the internal functioning of the business. The results obtained revealed significant deficiencies in the commercial's operating and accounting procedures. The lack of clear mission, vision and objectives, together with the absence of formal policies and procedures, indicated disorganized management. Transactions were not properly recorded and an invoicing system was not used, making it difficult to track sales and purchases. For this reason, an accounting process guide was designed that was suggested to be applied to improve processes.