Procesos contables para la rentabilidad de la Asociación Luz del Carmen para el período 2023.

Abstract

The objective of this research is to design a guide to accounting processes aimed at improving profitability in the Luz del Carmen Association. This guide will address the deficiencies in current accounting procedures, which are not generating the expected profitability. The difficulties in making strategic decisions and the inaccuracy of Financial reports are the main causes of this situation. Without an improvement in accounting processes, it will be difficult to accurately identify the financial situation of the organization. The study was carried out using the inductive-deductive, analytical-synthetic method, and research techniques such as interviews, internal control questionnaires to evaluate the current procedures. The results reveal the need for a policy manual and accounting procedures, lack of knowledge of accounting accounts, the application of international accounting standards to accounting reports and performing analysis of costs-benefits on certain operational activities of the organization. In this framework, the design of an accounting process guide offers to improve your procedures that allow adequate accounting control regarding its activities. production and marketing, with the perspective of obtaining reliability, understandability and reasonableness regarding the organization's accounting information.