Políticas contables para mejorar la presentación de Estados Financieros de la Empresa Construcciones & Proyectos CONSPRO S.A.

Abstract

In this research work is given the opportunity to make a manual to comply with the processes, rules and accounting policies applied to the construction company CONSPRO SA in order to improve the presentation of financial statements by managing the key keys that determine the taking of Successful decisions according to NIC 1. The construction and project company has not developed the correct and indispensable presentation of Financial Statements in such a way that the information of the company's situation is not detailed and has not been able to face the market competition. Within the study conducted at the company, information was obtained based on instruments, processes and techniques for the collection of data, such as interviews, surveys, and direct observation of the presentation of financial statements evidencing the weaknesses of the accounting area and therefore the administrative area. The field where this project was developed was in the accounting and financial area of CONSPRO S.A. of the city of Manta, important city for the economic development of the mantenses families, since there is demand of labor for projects that are benefit for the society. The result of this research will give the accounting and financial area the appropriate professional profile to perform its activities in the best way inside and outside the organization.