Políticas contables y su impacto en la toma de decisiones del comercial “STIHL” del cantón pedernales.

Abstract

The present investigation aimed to analyze the influence of accounting policies on decision-making at the STIHL commercial in the Pedernales canton. Empirical methods were applied to conduct the research, such as surveys conducted with STIHL Commercial employees in order to obtain valuable information that helps to identify the alternatives that should be taken to achieve this objective. The interview was conducted with the company manager where it was observed that they needed an improvement in their accounting policies. The results obtained in the surveys were processed in IMB SPSS version 27.0.1, which allowed to determine the lack of knowledge and implementation of the accounting activities that are generated within the commercial, the important thing is the execution and creation of an accounting policies manual so that its collaborators / business workers know in a timely manner how to carry out each of the policies that govern this commercial and thus can fulfill their functions accurately. The purpose of this manual is to raise awareness about the importance of preserving the environment and promote sustainable practices that benefit both the ecosystem and the local community.