Análisis del impacto contable y financiero de la cuenta gastos producto del proceso de migración del Sistema de Contabilidad, al Sistema de Gestión Institucional

Abstract

The University of Cuenca has decided to make a change in accounting system to improve the management accounting of the entity and to have a better efficiency and effectiveness of proper management of the resources of the University. The proposed theme "ANALYSIS OF ACCOUNTING IMPACT AND FINANCIAL ACCOUNT FEES PRODUCT OF MIGRATION PROCESS OF ACCOUNTING SYSTEM, THE SYSTEM OF INSTITUTIONAL MANAGEMENT" verifies whether the system migration benefit the University and provide more relevant information to help a more appropriate management of the resources of it. In the first chapter a brief description of the organization, the budget cycle and the expense account was made. The second chapter is a compilation of important concepts of ERP System, Accounting System are included in this e-SIGEF systems and auxiliary AS400, and the new Institutional Management System. In the third chapter assessing the accounting and financial product migration system where management indicators and financial indicators applied impact is made. The conclusions are formulated with the aim of providing a contribution to help improve the operations of the entity and the recommendations suggest possible solutions to the problems and discomfort in the accounting department of the University of Cuenca.