Factores que influyen en la sistematización de los procesos contables en Pymes del sector de consolidador de cargas de la ciudad de Guayaquil.

Abstract

This research is based on the importance of the systematization of accounting processes in all types of Companies, as in the case of SMEs dedicated to Cargo Consolidation, which has been affected by the lack of systematization, which affects the flow operational and protection of sensitive information of business operations. Consequently, the combination of various designs, type of research, focus and information gathering instruments was determined as a methodological plan for the investigation of the existing problem. From these, findings were obtained as factors that affect the systematization of accounting processes, the following were identified: indicates: (a) process, (b) innovation, (c) transactional processes, (d) information security, (e) culture, (f) external environment, (g) management commitment, and (f) economy. Likewise, corrective actions were determined such as (a) having a manual of accounting financial procedures for the generation of competitive advantages, which allows meeting the particular objectives (areas or departments), and using the best means, in order to contribute to the objectives organizational, (b) innovate financial and non-financial processes, for the generation of reports that contribute to evidence-based decision making, (c) systematize transactional processes that originate in the daily operations of the business, considering the importance of collect, store and retrieve sensitive and important information for the Companies, among others. Thus, the importance of the systematization of accounting processes for continuity and business development is denoted.