Browsing by Author "Romero Jimbo, Lourdes Monserrath"

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    Diseño contable como herramienta de apoyo en la generación de información financiera para una empresa en crecimiento
    (Universidad de Cuenca, 2023-05-08) Nivicela Nivicela, Miriam Viviana; Romero Jimbo, Lourdes Monserrath; Peralta Zúñiga, Marco Leonardo
    The increase in business, as well as the increase in business failure, made it possible to essentially identify; the lack of adequate strategic planning on the part of the administrators and the lack of accounting knowledge to conduct a venture, which has forced companies to analyze their economic control to avoid closing them. For this reason, the main objective of this research work is to establish an accounting-financial design considering two essential axes, such as: strategic accounting and financial accounting. The research was carried out under the case study modality, whose unit of analysis was the enterprise called "El Chacarero", for which a qualitative approach was used. In this sense, a documentary review of the literature was carried out to identify determining elements (study variables), which should include an adequate accounting design. This analysis serves as a guide for businesses in the growth stage, providing information for decision-making regarding: efficient resource management, implementation of new strategies in a competitive environment, and the generation of financial information.