Estructura Contable para la toma de decisiones en la empresa tecnicentro citycar, periodo 2023.

Abstract

This study addressed the inadequate accounting structure at Tecnicentro Citycar, a micro-enterprise in El Carmen, Manabí, which significantly affected its decision-making. The objective of this project was to design an improved accounting structure. For this reason, we conducted a study within it, employing the inductive-deductive methods and the case study method, as well as techniques such as internal control questionnaires and interviews. In this company, the population consists of 4 employees, for which a sample of two key individuals was selected: the manager and the accountant. The results revealed deficiencies in accounting processes, risk management, and internal control. For this reason, a compre-hensive proposal was developed that included a legal framework, accounting policies, de-tailed procedures, flowcharts, formats, and an accounting exercise. This research project is relevant as it provides a practical solution for improving financial management and deci-sion-making at Tecnicentro Citycar.