Procedimientos de cierre contable-fiscal para mejorar la eficacia en la entrega de informes a partes interesadas de la empresa procesadora Aqua Heredia Aquaher S.A.

Abstract

The research project called "Began closing procedures to improve effectiveness in the delivery of reports to stakeholders of processor Aqua Heredia AquaHer S.A.", is an investigation that is born as a result of the lack of tools to perform a correct closing accounting and tax, allowing the company to be efficient in taking decisions and strategies in a successful way. Which data and information gathering techniques were developed through observation of the performed processes and implementation of surveys, check list, and interviews applied to the administrative staff of the company, in order to meet the actual situation of the entity, as well as strengthen with the bibliographic information of the different bodies normative and legal force in the country that regulate the activity of accounting and tax, including some authors who have referred to the researched topic. This research aims to provide to the company of a Manual of procedures began closing containing different adjustments to be carried out at the end of the year, so your application will lead to improvements in the efficiency in the submission of reports to stakeholders, improving corporate image, avoiding any kind of risks for late delivery and reasonable non-financial information.