La contabilidad como instrumento financiero en las actividades comerciales de los Centro de Desarrollo Comunitarios de la parroquia Eloy Alfaro de Manta.

Abstract

At present, the economic situation of the country has led countl ess peopl e to be unemployed. Given this worryi ng situati on, they have made the decision to creat e ent erprises t o generat e income, but t he lack of knowledge about accounting harms the administ ration of thei r business, many of t he ent repreneurs do not know t hei r costs, expenses and income of their economi c activit y, for this reason the study of entrepreneurs who are not subj ect to accounting was carri ed out, t hat from the results obtained an accounti ng manual has been carri ed out that Its main obj ective is to analyze accounting as a financi al inst rument in the commerci al activiti es of the Community Devel opment Cent ers of the "Eloy Alfaro" pari sh of Mant a. Through this quantitative study carried out on the entrepreneurs of t he "El oy Alfaro" Parish of the city of Manta, a research inst rument called the survey was used, where through questi ons information was coll ect ed on the deficiency in accounting, tax issues and the import ance of preparing an accounting manual for the records of transactional operations carri ed out by the business, the result s showed t he lack of knowl edge of these issues raised, gi ven the results obtained, the entrepreneurs beli eve that it is essential t o keep accounti ng for the business to work effi ciently i naccounting management, this manual will help ent repreneurs make the ri ght deci sions and strategies for t heir busi ness. The vari abl es of the st udy al lowed to relat e the accounting management with the account ing admi nist ration.