Diseño de un sistema contable en la Empresa Ríos Construtora del Austro Cia. Ltda.

Abstract

The main goal of this thesis work is the Design of an Accounting System in the Rios Construction Enterprise, which will allow to build a system of control, under the base of an adequate accounting information. As a consequence, starting from the concept of the Costs Accounting, a methodological proposal for the establishment of an accounting system taken as a particular case of the Austro Company. In the developed work, it is clearly appreciated two defined parts. In the first chapter and the second that refers to the antecedents of the industry and the construction, and the general aspects such as legal base, mission, vision, and the goals of the enterprise. In the third chapter, a practical case is analyzed with the compiled information in said enterprise that build a system to control the costs in the construction and which will be integrated by the design of an account planning, its structure and codification, the general diary, general mayor and finally, the financial reports. With the content in the treated themes, the conclusions are achieved, recommendations and also, an analysis of the main indexes such as the profitability, contracting power and rentability.