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

Abstract

This research aims to design an accounting process guide aimed at improving profitability at the Luz del Carmen Association. This guide will address the deficiencies in current accounting procedures, which are not generating the expected profitability. Difficulties in making strategic decisions and inaccurate financial reports are the main causes of this situation. Without improved accounting processes, it will be difficult to accurately identify the organization's financial situation. The study was conducted using the inductive-deductive and analytical-synthetic methods, as well as research techniques such as interviews and an internal control questionnaire to assess current procedures. The results reveal the need for an accounting policies and procedures manual, a lack of familiarity with accounting accounts, the application of international accounting standards to accounting reports, and the performance of cost-benefit analyses on certain operational activities of the organization. In this context, the design of an accounting process guide offers the opportunity to improve your procedures and ensure proper accounting control of your production and marketing activities, with the goal of ensuring reliability, comprehensibility, and reasonableness of the organization's accounting information.