Pis Terminado

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UNIVERSIDAD TÉCNICA DE MACHALA

Calidad, Pertinencia y Calidez

NIVELACIÓN Y ADMISIÓN

SEGUNDO SEMESTRE 2015

ÁREA DE ESTUDIO:

EDUCACIÓN COMERCIAL, ECONOMÍA A FINES

PROYECTO INTEGRADOR DE SABERES

TITULO DEL PROYECTO:

LA ORGANIZACIÓN CONTABLE A TRAVES DE LA IMPLEMENTACION DE PROCESOS

CLAVES EN LA MICROEMPRESA DEL “CYBER EXTREME” DEL CANTÓN SANTA ROSA

PROVINCIA DE EL ORO, EN EL PERIODO 2015

PARALELO:

VO1

AUTORES:

ATERINE AGUILAR ORDÓ!EZ

"UDY CEFERINO MORALES

CRISTOP#ER #ERAS CRIOLLO

GYNGER ZAMBRANO LOOR

DIRECTOR:

L$%& C'()(*%$+ C--(+ G*.+'(/

TUTOR:

E%*& #+-- I%+.+

CONSULTANTES:

$'/* C(*%+ L&

MACHALA – ECUADOR

2015



RESUMEN

U* +3)$*$/4-+3- 3(( 4(*(- '+ %+6+%$3+3 3( 4)+- 3(%$/$*(/ 7( -$(*4(*

(8(%4$9+)(*4( + '+/ ()6-(/+/ 7( 4$'$%(* (8$%+.)(*4( '/ -(%-// 7(

6/(( '+ ()6-(/+ 6+-+ +'%+*.+- */ :(4$9/ 6-$)-3$+'(/ %) /* '+

$**9+%$;*, '+ %)6(4$4$9$3+3 '+ <(*(-+%$;* 3( 9+'- (%*;)$% /%$+' 4+*4

6+-+ (' %'$(*4( %) 6+-+ // 6+-4(/ -('+%$*+3+/& A/= )$/), '+ +3)$*$/4-+%$;*

(/ * 6-%(/ 3*3( %*/$/4(* '+/ +%4$9$3+3(/ 3( 6'+*(+%$;*, -<+*$.+%$;*,

(:(%%$;*, %*4-' 6+-+ +'%+*.+- '/ :(4$9/ 6-6(/4/ 6- '+

)$%-()6-(/+& E/ 6- ('', 7( (' :(4$9 3( (/4( 6-(%4, (/ +*+'$.+- '+

$*8'(*%$+ 3(' )+*(: %*4+'( 6+-+ '/ +3)$*$/4-+3-(/ 3(' *(<%$ “C(-

E>4-()(” 3(' %+*4;* S+*4+ R/+, 6-9$*%$+ 3( E' O- , %* '+ 8$*+'$3+3 3( 63(-

%*4-$$- +' )(:- 8*%$*+)$(*4& P+-+ -(+'$.+- (/4( P-(%4, /( /; %)

)(43'<=+ (*%(/4+/ (*4-(9$/4+/? %) %*%'/$;* 3+)/ + %*%(- %;)

+8(%4+ 3( )+*(-+ /$<*$8$%+4$9+ (' )+*(: %*4+'( 6+-+ '/ +3)$*$/4-+3-(/ 3('“C(- E>4-()(” 3+)/ @*8+/$/ + '+ +6'$%+%$;* 3( '+ %*4+$'$3+3, 6+-+ 63(-

%*%(- 3( )+*(-+ %'+-+ 6-(%$/+ '+ /$4+%$;* (* '+ 7( /( (*%(*4-+ ('

*(<%$ 63(- +%%(3(- + '+ 4)+ 3( 3(%$/$*(/ :(4$9+/ 7( 6(-)$4+*

%*4-'+- '/ -(%-// (%*;)$%/ (' 3(/+--'' (9$4+*3 6(-3$3+/ (* '/

6-%(// $*4(-*/ 7( 6(3+* %+/$*+- 3@8$%$4 (* (' *(<%$& N(/4-+

6-6(/4+ (/ *+ PLANIFICACION CONTABLE, 3*3( /( 63- -(<$/4-+- 43

<+/4, 9(*4+ $*<-(/ 7( /( ++ 4(*$3 (* (' 3=+ (' )(/, 3( (/4+ )+*(-+/(- )/ 6-(%$/ 63(- 4)+- )(:-(/ 3(%$/$*(/ + 84-, %) '+ 6/$'(

(>6+*/$;* 3(' *(<%$&

2



AGRADECIMIENTO

E/(*%$+')(*4( '( +<-+3(%()/ + D$/ 6- -$*3+-*/ /+'3 /+$3-=+ 6+-+

-(+'$.+- (/4( 6-(%4, '(< + *(/4-/ 6+3-(/ 7( +* /$3 *(/4- )4- 3(

$*/6$-+%$;* /6(-+%$;*, 4+)$@* + '+ 3$-(%4-+ +' 44- 6- /(- '/

(*%+-<+3/ 3( 6-(6+-+-*/ <$+-*/ %*/4+*4()(*4( 6+-+ 4(*(- *

6-(%4 (>%('(*4( 3(/4+%+'(, 3( $<+' )+*(-+ + '+ U*$9(-/$3+3 T@%*$%+ 3(

M+%+'+ 7( + /$3 *(/4- (/6+%$ 3( 4-++: (* '+ (/4-%4-+ 3( *(/4-

P-(%4 I*4(<-+3- 3( S+(-(/&

Katerine, Judy, Gynger, Cristopher

3



DEDICATORIA

E/4( 6-(%4 /( ' 3(3$%+)/ + D$/ 7( (/ *(/4- 6$'+- 8*3+)(*4+' +*4(

43+ +%4$9$3+3 -(+'$.+3+ 3$+-$+)(*4(, + *(/4-+/ 8+)$'$+/ 6- -$*3+-*/ ('

+6 %*8$+*.+ 6+-+ '<-+- *(/4- :(4$9 (* (/4( %+/ (' +)$%$/

6-(%4, + '+ U*$9(-/$3+3 T@%*$%+ 3( M+%+'+ 6- /(- (' '<+- 3( -(+'$.+%$;*

3(' )$/)&

Katerine, Judy, Gynger, Cristopher

4



ÍNDICEPORTAD

....................................................................................................................... - 1 -

RESUMEN........................................................................................................ - 2 -

AGRADECIMIENTO........................................................................................... - 3 -

DEDICATORIA..................................................................................................- 4 -

1& INTRODUCCION.........................................................................................-7 -

1&1& ANTECEDENTES DE LA PROBLEMTICA..............................................- 7 -

1&1&1& C*4(>4+'$.+%$;* 3( '+ 6-'()4$%+ (* 8*%$;* 3( / $/4-$+..............- 7 -

1&1&2& I)6-4+*%$+ /%$+' /-( '+ 6-'()4$%+............................................- 8 -

1&1&& R(8(-(*4(/ *$9(-/+'(/ /-( '+ 6-'()4$%+.....................................- 8 -1&1&& R(8(-(*4( *+%$*+' '%+' /-( '+ 6-'()4$%+ / -('+%$;* %* (' P'+*3(' B(* V$9$- %* '+ )$/$;* 3( '+ UTMAC#..................................................- 9 -

1.2. PLANTEAMIENTO DEL PROBLEMA.....................................................- 10 -

1.3. OBJETIVOS........................................................................................ - 10 -

1.3.1. Objeti! "e#e$%&........................................................................- 10 -

1.3.2. Objeti!' E'(e)*+)!'................................................................. - 11 -

2. DESARROLLO.......................................................................................... - 11 -

2.1. SISTEMA ,ON,EPTAL..................................................................... - 11 -2.1.1. De+#i)i# /e i)$! e($e'%........................................................- 11 -

2&1&2& C+-+%4(-=/4$%+/ 3( *+ )$%-()6-(/+..................................................- 12 -

2&1&& L+ M$%-()6-(/+ (* (' E%+3- // 6-'()+/................................- 13 -

2&1&& L+ C*4+$'$3+3 (* '+ )$%-()6-(/+...................................................- 1 -

2&1&5& I)6-4+*%$+ 3( '+ C*4+$'$3+3 (* '+/ )$%-()6-(/+/............................- 1 -

2&2& DESCRIPCIÓN DEL LUGAR EN RELACIÓN AL PROBLEMA...................- 18 -

2&& DETERMINACIÓN DE LA VARIABLE.....................................................- 18 -

2&&1& V+-$+'( I*3(6(*3$(*4(..................................................................- 18 -

2&&2& V+-$+'( D(6(*3$(*4(....................................................................- 18 -

2&& METODOLOGÍA DE LA INVESTIGACIÓN..............................................- 18 -

2&&1& I*/4-)(*4 3( I*9(/4$<+%$;*..........................................................- 18 -

2&&2& U*$9(-/ M(/4-+.......................................................................- 19 -



2&5& RESULTADO DE LA INVESTIGACIÓN DE CAMPO.................................- 19 -

2&& RECURSO Y PRESUPUESTO..............................................................- 20 -

2&& CRONOGRAMA.................................................................................. - 21 -

2&H& CON"ETURA......................................................................................- 22 -

&1& NOMBRE DE LA PROPUESTA...............................................................- 22 -

&2& "USTIFICACIÓN....................................................................................- 23 -

&& OB"ETIVOS..........................................................................................- 23 -

&1&1& OB"ETIVO GENERAL...................................................................- 23 -

&1&2& OB"ETIVOS ESPECÍFICOS........................................................... - 23 -

&& UBICACIÓN.......................................................................................... - 24 -

&&1& P-9$*%$+.........................................................................................- 24 -

&&2& C+*4;* P+--7$+............................................................................- 24 -

&&& D$-(%%$;*.........................................................................................- 24 -

&&& I*/4$4%$;*........................................................................................- 2 -

&5& BENEFICIARIOS................................................................................... - 2 -

&5&1& D$-(%4/........................................................................................... - 2 -

&5&2& I*3$-(%4/......................................................................................... - 2 -

&& SISTEMA CONCEPTUAL.......................................................................- 2 -

&&1& D(8$*$%$;* 3( P'+*$8$%+%$;* C*4+'(....................................................- 2 -

&&2& I)6-4+*%$+ 3( P'+*$8$%+%$;* C*4+'(..................................................- 2 -&& DESCRIPCIJN DE LA PROPUESTA........................................................- 27 -

&&1& #O"A DE INTRODUCCIÓN DE DATOSK INGRESOS DIARIOS..............- 27 -

&&2& #O"A DE INTRODUCCIÓN DE DATOSK GASTOS CORRIENTESGENERALES Y DE PERSONAL..................................................................- 29 -

&&& #O"A DE INTRODUCCIÓN DE DATOSK TOTAL DE GASTOS MENSUAL Y ANUAL.....................................................................................................- 30 -

&H& RECURSOS Y PRESUPUESTO...............................................................- 31 -

&& CRONOGRAMA..................................................................................... - 32 -

& CONCLUSIONES...................................................................................... - 33 -

& BIBLIOGRAFIA.........................................................................................- 34 -

5& ANEXOS.................................................................................................. - 3 -



1. INTRODUCCION

1.1. ANTECEDENTES DE LA PROBLEMÁTICA

1.1.1. Co!"#!$%&'(%)'* +" &% ,-o&"/!')% " $)'* +" $ 3'!o-'%

S( 6(3( 3(%$- 7( 6+-+ (' + 000 +&C&, /( %*4++ %* '/ ('()(*4/

*(%(/+-$/ $*3$/6(*/+'(/ 6+-+ %*%(64+- '+ (>$/4(*%$+ 3( *+ +%4$9$3+3

%*4+'(, + 7( (' )-( +=+ 8-)+3 <-6/, $*$%$+')(*4( %)

%+.+3-(/, 6/4(-$-)(*4( %) +<-$%'4-(/ 6+/4-(/, /( +=+ 3+3 $*$%$

+ + '+ (/%-$4-+ + '/ *)(-/, ('()(*4/ *(%(/+-$/ 6+-+ '+ +%4$9$3+3%*4+'(& C* (' /-<$)$(*4 3( '+ +<-$%'4-+, '+ <+*+3(-=+ (' %)(-%$

/$*4$(-* '+ *(%(/$3+3 3( %*4+$'$.+- '+/ 4-+*/+%%$*(/ (* (/4+/ +%4$9$3+3(/&

E' $*3$%$ )/ -()4 3( %*4+$'$3+3 3(' 7( /( 4(*<+ 3+4+ 3(/3( '+ @6%+ 3(

'+ %$9$'$.+%$;* )(/64)$%+, 49$(-* (>$/4(*%$+ )$'(/ 3( +/ +*4(/ 3( '+ (-+

%-$/4$+*+ , 3($3 + / +<( (%*;)$%, 49 '+ *(%(/$3+3 3( %*4+- %*

('()(*4/ 3( '+ %*4+$'$3+3& E*4-( '/ +/ 500 200 +&%&, /( (9$3(*%$+*)9$)$(*4/ 3( 4-(7( (* (' T()6' R: 3( B+$'*$+&

P/4(-$-)(*4(, 4+)$@* /-<$(-* )+*$8(/4+%$*(/ +3$%$*+'(/ 3( %*4+$'$3+3

(* E<$64& #+%$+ (' + 00 +&%&, %) -(/'4+3 3( '+/ <(/4$*(/ (%*;)$%+/

3(' 8+-+;* M(*+%, /( (8(%4+-* +*4+%$*(/ -3(*+3+/ 3( $*<-(//

(<-(// 6- 6+-4( 3( // (/%-$+*/& L/ +/$-$/ 4+)$@* ''(9+-* + %+

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7



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L+ %*4+$'$3+3 (/ *+ 4@%*$%+ 7( /( %6+ 3( -(<$/4-+-, %'+/$8$%+- -(/)$- '+/

6(-+%$*(/ )(-%+*4$'(/ 3( * *(<%$ %* (' 8$* 3( $*4(-6-(4+- // -(/'4+3/8-(%(- $*8-)+%$;* + '/ /+-$/ $*4(-*/ 6+-+ /)$*$/4-+- 8+%$'$4+- + '+

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6(-+%$*(/& P- %*/$<$(*4(, '/ <(-(*4(/ 3$-(%4-(/ + 4-+9@/ 3( '+

%*4+$'$3+3 63-* -$(*4+-/( /-( (' %-/ 7( /$<(* // *(<%$/

)(3$+*4( 3+4/ %*4+'(/ (/4+3=/4$%/& E/4/ 3+4/ 6(-)$4(* %*%(- '+

(/4+$'$3+3 /'9(*%$+ 3( '+ %)6+=+, '+ %--$(*4( 3( %-/ 6+</, '+/

4(*3(*%$+/ 3( '+/ 9(*4+/, %/4/ <+/4/ <(*(-+'(/, (*4-( 4-/& D( )+*(-+

7( /( 6(3+ %*%(- '+ %+6+%$3+3 8$*+*%$(-+ 3( '+ ()6-(/+ +' 6-6-%$*+-

$*8-)+%$;* + /+-$/ (>4(-*/ 3( '+/ 6(-+%$*(/ -(+'$.+3+/ 6- * (*4(,

8*3+)(*4+')(*4( (* (' 6+/+3 6- ' 7( 4+)$@* /( '( 3(*)$*+

%*4+$'$3+3 $/4;-$%+&, (/ 3( <-+* $)6-4+*%$+ 6-7( 43+/ '+/ ()6-(/+/

4$(*(* '+ *(%(/$3+3 3( ''(9+- * %*4-' 3( // *(<%$+%$*(/ )(-%+*4$'(/

8$*+*%$(-+/& A/= 4(*3- )+- 6-3%4$9$3+3 +6-9(%+)$(*4 3( /

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E' & 3( '+/ ()6-(/+/ (/4+'(%$3+/ (* M@>$% /( %*/4$4( 3( )$%-,

6(7(+/ )(3$+*+/ ()6-(/+/ <(*(-+* 0 3( '/ ()6'(/ (* (' 6+=/&

U*+ 3( '+/ 6-$*%$6+'(/ 9(*4+:+/ 7( 4$(*( *+ )$%-()6-(/+, (/ / 8'(>$$'$3+3,

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4)+- 3(%$/$*(/ +%%$*(/ -6$3+)(*4(, /$* 4+)$@* 7( /( +3+64(

6(-8(%4+)(*4( +' )(-%+3 + '+/ 4(*3(*%$+/ 3(' )$/)&

8

http://creditoreal.com.mx/contenidos/services-view/predesign/

http://creditoreal.com.mx/contenidos/services-view/predesign/



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6-9%+ *+ 8+'4+ 3( %-(3$$'$3+3 (* '+/ ()6-(*3(3-+/&

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E* E%+3-, '+ )+-=+ 3( '+/ )$%-()6-(/+/ +* 4(*$3 '+ $*%$3(*%$+ 3(

)+*(:+- '/ -(%-// 7( %(*4+*, +6*3/( /'+)(*4( (* '+ (>6(-$(*%$+

(' /(*4$3 %)*, ' 7( + 6-9%+3 7( (' *(<%$ ()6(-( /$)6'()(*4(

/( 3(%'+-( (* 7$(-+, 6- * /+(- 3$/4-$$- (' 3$*(- %--(%4+)(*4( 6- ('

3(/%*%$)$(*4 3( '/ $*<-(// 6@-3$3+/ <(*(-+3/ 3=+ + 3=+ +* $*8'$3 (*'+ 8<+. (>$/4(*%$+ 3( '/ *(<%$/ (* '+ /%$(3+3& L 7( + %+/$*+3 *

3@8$%$4 3( ()6-(*3$)$(*4 (* (' 6+=/&

9



S( -('+%$*+ %* '+ )$/$;* 3( '+ UTMAC#, 6-7( -$(*4+ + * 3(/+--''

(%*;)$% ( $*4('(%4+' 3( %;) )+*(:+- '+/ -$(*3+/ 3( * *(<%$ 6+-+ /

%*/4+*4( /-<$)$(*4 %-(%$)$(*4 6(-)$4+ )(:-+- / 6-3%%$;*

3(/4+%+-/( %)6(4$4$9+)(*4( (* '+ /%$(3+3& Y /( -('+%$*+ %* (' :(4$9

3(' B(* V$9$- 6-7(, 6*( @*8+/$/ + '+ '$(-4+3 $*3$9$3+' 3( 64(*%$+- //

%*%$)$(*4/ 6+-+ +6-4+-' (* / -(+'$.+%$;* 3( / ()6-(*3$)$(*4 (* ('

(*4-* '+-+' '<-+- / 4-+*/8-)+%$;* 4+*4 /%$+' (%*;)$%, +' $<+' 7(

(' :(4$9 H 6-7(, $*%$4+ + -(<'+- 8-4+'(%(- *(/4- %-(%$)$(*4 (%*;)$%

6+-+ 6-)9(- / 3(/+--'' //4(*4+'( 3$/)$*$- (' $)6+%4 3( %-$/$/ +'<*+,

6- ' 4+*4 /( 3(( +6-9(%+- (' (% 3( 7( %) 6(-/*+/ /%+* ('

@>$4 6- ' 7( 6-)(9(* + ''(9+- * *(<%$ //4(*4+'(&

1.2. PLANTEAMIENTO DEL PROBLEMA

D(4(-)$*+- %) $*8'( (' )+*(: %*4+'( (* '+ +3)$*$/4-+%$;* 3(' *(<%$

“C(- E>4-()(” 3(' C+*4;* S+*4+ R/+, P-9$*%$+ 3( E' O-, 3(/3( (' )(/ 3(

N9$()-( + D$%$()-( 3(' 2015Q

1.4. OB8ETIVOS

1.4.1. O9"!'o G""-%&

A*+'$.+- '+ $*8'(*%$+ 3(' )+*(: %*4+'( (* '+ +3)$*$/4-+%$;* 3( '+

)$%-()6-(/+ “C(- E>4-()(” 3( C+*4;* 3( S+4+ R/+, P-9$*%$+ 3( E' O-&

1.4.2. O9"!'o E,")')o

10



R(+'$.+- (' 3$+<*;/4$% 4@%*$% /$4+%$*+' 7( 6(-)$4+ (/4+'(%(- '+

6-'()4$%+ +%4+'&

O4(*(- $*8-)+%$;* *(%(/+-$+ -('+%$*+3+ %* (' 4()+ 3( (/43$

)(3$+*4( (*%(/4+/ (/4-%4-+3+/, -(+'$.+3+/ +' 3( 3(' *(<%$,

()6'(+3/ %'$(*4(/&

E/4-%4-+- '+/ +/(/ 4(;-$%+/ %$(*4=8$%+/ + 4-+9@/ 3( '+ $*9(/4$<+%$;*

$'$<-8$%+ '$*%<-8$%+, 7( /$-9+ %) -(8(-(*%$+ %*%(64+' 3( '+

6-6(/4+ 3(' 6-(%4&

• I3(*4$8$%+- (/4-+4(<$+/ 7( 6(-)$4+* +)(*4+- (' %-(%$)$(*4 3(' *(<%$

“C(- E>4-()(” 3(/3( (' 6*4 3( 9$/4+ %*4+'(&

2. DESARROLLO

2.1. SISTEMA CONCEPTUAL

2.1.1. D"'')'* +" /')-o "/,-"%

MONTEROS; E+<%- =2005> "?%&%: @U*+ )$%-()6-(/+ 6(3( /(-

3(8$*$3+ %) *+ +/%$+%$;* 3( 6(-/*+/ 7(, 6(-+*3 (* 8-)+

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(%*;)$%/ 4(%*';<$%/ 6+-+ '+ ('+-+%$;* 3( 6-3%4/ /(-9$%$/7( /( /)$*$/4-+* + %*/)$3-(/, 4(*$(*3 * )+-<(* 3( 4$'$3+3

'(< 3( %-$- // %/4/ 8$:/ 9+-$+'(/ <+/4/ 3( 8+-$%+%$;*”

11



E/4( %*%(64 */ $'/4-+ 3(8$*$(*3 + 7( *+ )$%-()6-(/+ (/ +7(''+

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+3+ 8$*+*%$(-+, 6- ' 7( -(7$(-(* 3( %-@3$4/ 6+-+ (:(-%(- / %)(4$3

4-++:+- (* (''+ %* (' 8$* 3( /6(-+-/(&

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12



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13



*$3+3(/ 6-3%4$9+/ +8-*4+* 3(4(-)$*+3/ 6-'()+/, '/ %+'(/ 3(*4- 3( '+

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14



L+ )+-=+ 3( (/4/ 6-'()+/ 3( +'<*+ 4-+ )+*(-+ /( +%(* 6-(/(*4(/

(* '/ )$%-()6-(/+-$/ 3( /(%4-(/ 66'+-(/, 7( /* +7(''/ 7( %(*4+*

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2.1.6. L% Co!%'&'+%+ " &% /')-o"/,-"%

@L% Co!%'&'+%+ " &% $" -"<'!-%; )&%'')% 7 -"$/" "

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&o -")$-o 7 $ $!'&'(%)'* "')'"!" =o")%>M'<$"& Á<"&

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S( %*/$3(-+ (*4*%(/ + '+ C*4+$'$3+3 %) '+ %$(*%$+, 4@%*$%+ /$/4()+ 3(

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(%*;)$%+&

1



2.1.1. D"'')'* +" A+/''!-%)'*

@A+/''!-%)'* " -"'"-" %& ,-o)"o +" )oo-+'%- " '!"<-%-

%)!''+%+" +" !-%%9o ,%-% $" "!% " &&"% % )%o " o-/%

"')'"!" 7 "')%( )o o!-% ,"-o% 7 ,o- /"+'o +" "&&%.

ROBBINS Y COULTER =200F:4>

S( 3(8$*( + '+ +3)$*$/4-+%$;* %) * 6-%(/, )(3$+*4( (' %+' /( )+*(:+*

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3(*4- 3( '+ )$/)+, 6*$(*3 /$()-( %) 6-$-$3+3 '/ :(4$9/ 7( ''(9(* +

'+ ()6-(/+ + )(:-+-, + ''(9+- + * *$9(' (%*;)$% +'4 6+-+ 7( ++ *

(/4+$'$3+3&

2.2. DESCRIPCIÓN DEL LUGAR EN RELACIÓN AL PROBLEMA

E' C(- E>4-()( /( (*%(*4-+ $%+3 (* (' C+*4;* 3( S+*4+ R/+ 6-9$*%$+3( EL O-, (* '+ %+''( S%-( 15 3( O%4-( 8-(*4( +' 6+-7( 1 (- 3( M+&

(3+ (*4-( 3/ *(<%$/ 7( /*K '%+' 3( A4 -(6(/4/ '+/ 8$%$*+/ 3(

4-+*/6-4( P+*+)(-$%+*+? '+ 8+%+3+ (/4 6$*4+3+ 3( %'- -: (* '+ 6+-4(

/6(-$- /( 6(3( /(-9+- *+ 6'$%$3+3 3*3( 3(4+''+ '/ /(-9$%$/ 7(

8-(%( +' %'$(*4(& P+-+ 3$/6/$%$;* 3(' %'$(*4( %(*4+ %* 1 %)64+3-+/ %*

// -(/6(%4$9/ /(6+-+3-(/ 6+-+ '+ 6-$9+%$3+3 3(' )$/), +3()/ %(*4+ %*

4-(/ %6$+3-+/ * 6'+ /4+4$*&

2.4. DETERMINACIÓN DE LA VARIABLE

17



2.4.1. V%-'%&" I+","+'"!"

M+*(: %*4+'(

2.4.2. V%-'%&" D","+'"!"

A3)$*$/4-+3-(/ 3( '+ )$%-()6-(/+ “C(- E>4-()(”&

2.6. METODOLOGA DE LA INVESTIGACIÓN

2.6.1. I!-$/"!o +" I"!'<%)'*

E' $*/4-)(*4 + 4$'$.+- (* (/4( P-(%4, (/ *+ (*%(/4+ 7( %*/4+ 3( 3$(.

6-(<*4+/, 3$/(+3+ 6- 43/ '/ $*4(<-+*4(/ 3(' <-6, (* '+ 7( ('

(*%(/4+3 4$(*( 7( /(+'+- '+ -(/6(/4+ %* '+ 7( (/4 3( +%(-3, /( +

('(<$3 (/4( $*/4-)(*4 3( $*9(/4$<+%$;* 3($3 + / -6$3+ ('+-+%$;*,

)(*- %/4 3( -(+'$.+%$;*, )+- (*4(*3$)$(*4 -+6$3(. +' -(+'$.+- *

+*'$/$/ + // -(/6(/4+/&

2.6.2. U'"-o 7 M$"!-%

E' *$9(-/ 3( (/4+ $*9(/4$<+%$;* %--(/6*3(* + '/ :(8(/, (' ()6'(+3 + '/

%'$(*4(/ 3(' C(- E>4-()( 3(' C+*4;* 3( S+*4+ R/+ 6-9$*%$+ 3( EL O-& Y

%) )(/4-+ /( (/%<$; +' :(8( 6-$*%$6+'&

2.5. RESULTADO DE LA INVESTIGACIÓN DE CAMPO

18



P- )(3$ 3( '+ (*%(/4+ %*%-(4+)/ 7( (' +3)$*$/4-+3- 3(' “C(-

E>4-()(” %+-(%( 3( %*%$)$(*4/ %*4+'(/, +3()/ 7( 4$(*( * 6-'()+

)+-$4+-$+)(*4( (* / 8': 3( %+:+, * -(%*%( %+'(/ /* '/ <+/4/ 7( /(

-(+'$.+* (* (' 3=+ +3$%$*+')(*4( -(%*%( 7( 4$(*( 3(3+/ 6(-3$3+/ 6-

%+/+ 3(' 3(/%*%$)$(*4 +3)$*$/4-+%$;* 3( / 3$*(- '+ %+' '( + -(/'4+3

%)6'$%+3 4(*(- )+-(/ <+*+*%$+/ +' 6+/+- (' 4$()6, 4+)$@*

$)6$3$@*3' 3( -(+'$.+- 6-(/6(/4/ 7( '( 6(-)$4+* +%(- 84-+/

$*9(-/$*(/ 7( $)6'$7( *+ )(:-=+ (* / 3(/+--'' (%*;)$%& E'

+3)$*$/4-+3- 3( '+ )$%-()6-(/+ /+( %' (/ / :(4$9 (/ (' 3( <(*(-+-

3$*(-, 6- ' 7( 4$(*( )%+/ (>6(%4+4$9+/ 3( /+'$- +3('+*4( (* / *(<%$&

19



2.. RECURSO Y PRESUPUESTO


LA ORGANIACIÓN CONTABLE A TRAVES DE LA IMPLEMENTACION DPROCESOS CLAVES EN LA MICROEMPRESA DEL @CYBER EJTREME DE

CANTÓN SANTA ROSA PROVINCIA DE EL ORO; DESDE EL MES DE NOVIEMBRE A

DICIEMBRE DEL 2015PRESUPUESTO

RECURSOS HUMANOSNK DENOMINCACION CANTIDAD COSTO HT TOTALINVESTIGADORES 0,00 0,00DIRECTORA 1 0,00 0,00

TUTOR 1 0,00 0,00SUBTOTAL 0;00RECURSOS MATERIALES

DESCRIPCION CANTIDAD CUNIT TOTALEUIPO DE COMPUTO 0,00 0,00RESMA DE PAPEL 1 ,50 ,50IMPRESIÓN DE BORRADORES 2,50 1,50ANILLADO DEL PROYECTO 2 ,50 ,00IMPRESIÓN DEL PROYECTO 2 ,00 ,00IMPRESIÓN DE ENTREVISTA 1 0&15 0&15INTERNET 0 0,5 0,00SUBTOTAL 6;15

OTROSDESCRIPCION CANTIDAD CUNIT TOTALALIMENTACIÓN H 2,50 20,00TRANSPORTE 1 0,25 ,5BEBIDAS H 0,50 ,00SUBTOTAL 2F;5COSTO TOTAL 2;0

2.. CRONOGRAMA

ACTIVIDADES

MESES Y SEMANAS 2015

NOVIEMBRE DICIEMBRE ENERO EBRERO

1 2 4 6 1 2 4 6 1 2 4 6 1 2Coo-/%)'* +" &o<-$,o

20



S"&"))'* +"& !"/%I"!'<%)'* ,%-% &%"&%o-%)'* +"&,-o7")!oA%&'(%- "& !"/% +"&

,-o7")!oD"!"-/'%)'* +"o9"!'oE&%o-%)'* +"%-'%&" +","+'"!"" '+","+'"!"E&%o-%)'* +"& /%-)o!"*-')oR"%&'(%/o

9$!'')%)'o"E&%o-%)'* +" &o

'!-$/"!o +"'"!'<%)'*A,&')%)'* +" &%")$"!%A&'' +" &o-"$&!%+o +" &%")$"!%'+"!'')%+o "&,-o&"/%D"%--o&&o +" &%,-o,$"!%

Co--"))'* +"&,-o7")!oP-""!%)'* +"&,-o7")!oE#,o')'* +"&,-o7")!o

2.F. CON8ETURA

C* '+ P'+*$8$%+%$;* C*4+'( /( %-(( 6/$'( 7( '/ +3)$*$/4-+3-(/ 3( '+

)$%-()6-(/+ /( 6(3+* (*(8$%$+- 3(' )$/), + 7( %*4+- 3( 6'+*4$''+/

(/6(%$+'$.+3+/ 6+-+ $*<-(/+- 3+4/ 7( /( -(+'$%(* (* (' 3=+ 3( )+*(-+

21



)(*/+', +3()/ 6+-+ 7( 6(3+* ''(9+- *+ )(:- +3)$*$/4-+%$;* * (*

%*4-' 3(' 8': 3( %+:+&

4. APORTACIONES DE LA INVESTIGACIÓN

4.1. NOMBRE DE LA PROPUESTA

PLANIICACION CONTABLE

P-(/(*4+%$;* 3( P'+*4$''+/ 3*3( /( 63- $*<-(/+- '/ /$<$(*4(/ 3+4/

Ho9% +" '!-o+$))'* +" +%!o: '<-"o +'%-'o :

- I*<-(/ 3( 6-3%4/ /(-9$%$/ 3$+-$/&

Ho9% +" '!-o+$))'* +" +%!o: <%!o )o--'"!" <""-%&" 7 +"

,"-o%&:

- I*<-(/T4+' 3( '/ <+/4/ -(+'$.+3/ + 3$+-$&

- I*<-(/T4+' 3( '/ <+/4/ -(+'$.+3/ (* (' )(/&

4.2. 8USTIICACIÓN

D(/3( +%( )% 4$()6 +4-/, /( + 9(*$3 3+*3 (' 7(-(- /(-

$*3(6(*3$(*4( /6(-+-/( /$* $)6-4+- (' %/4 /+%-$8$%$ 6+-+ 4(*(- ' 7(/( 3(/(+, (/ +7= 3*3( *+%(* ()6-(*3(3-(/ 7( /( 6*(* (* )+-%+ 6+-+

%)6'$- // :(4$9/, )(4+/ 6-6(/4+/ /$()6-( %* *+ 9$/$;* 84-+, 6(-

(/ +7= 3*3( /( <(*(-+ 4+)$@* * 3( '/ <-+*3(/ (---(/ 7( (/K 4(*(- *

*(<%$ 6-6$ * ''(9+- '+ %*4+$'$3+3 3(' )$/)& E' * -(+'$.+- (/4+ +%%$;*

22



* 6(-)$4( 7( (' 3( 3(/ (/4@* $*8-)+3/ 3( '/ $*<-(// (<-(//

7( /( -(+'$.+ 3(*4- 3(' *(<%$& L+)(*4+'()(*4( * /( 6(3( %+)$+- '+

-(+'$3+3 7( (>$/4( 3(*4- 3( (/4( 4$6 3( *(<%$/ + *$9(' )*3$+', /$*

()+-< 6- )(3$ 3( '+ 6-(/(*4( 63()/ +3+- + * 3( (''/& Y (/ 6-

('' 7( %-(+)/ *+ PLANIICACIÓN CONTABLE 7( 6(-)$4+ + '/ 3(/

3(' )$/) 63(- +'%+*.+- '+ %$)+ 3( 3$%/ :(4$9/ )(*%$*+3/&

4.4. OB8ETIVOS

4.1.1. OB8ETIVO GENERAL

E'+-+- ( $)6'()(*4+- 6'+*4$''+/ 3(*4- 3( '+ 6'+*$8$%+%$;* %*4+'( 6+-+ '/

6-6$(4+-$/ 3(' “C(- (>4-()(” 6+-+ 7( 6(3+* ''(9+- *+ (*+

+3)$*$/4-+%$;*&

4.1.2. OB8ETIVOS ESPECICOS

• P*(- (* 6-%4$%+ (/4-+4(<$+/ 7( 6(-)$4+* +)(*4+- (' %-(%$)$(*4 3('

*(<%$ “C(- E>4-()(” 3(/3( (' 6*4 3( 9$/4+ %*4+'(&

• D(/+--''+- *+ P'+*$8$%+%$;* C*4+'( 6+-+ * )(:- 3(/(*9'9$)$(*4

3( '/ +3)$*$/4-+3-(/ 3( '+ )$%-()6-(/+ “C(- E>4-()(”&

• R(<$/4-+- '/ $*<-(//, (<-(// <+/4/ %--$(*4(/ (* 6'+*4$''+/ 3( '+

P'+*$8$%+%$;* C*4+'(&

4.6. UBICACIÓN

23



4.6.1. P-o')'%

E' O-

4.6.2. C%!* P%--o$'%

S+*4+ R/+

4.6.4. D'-"))'*

S%-( 15 3( O%4-(

4.6.6. I!'!$)'*

C(- E>4-()(

4.5. BENEICIARIOS

4.5.1. D'-")!o

L/ 6-6$(4+-$/ + %+-< 3(' “C(- E>4-()(” 3(' C+*4;* S+*4+ R/+ 6-9$*%$+

3( E' O-&

4.5.2. I+'-")!o

E)6'(+3 %'$(*4(/ 3( '+ )$%-()6-(/+ “C(- E>4-()(”

4.. SISTEMA CONCEPTUAL

4..1. D"'')'* +" P&%'')%)'* Co!%&"

24



L+ 6'+*$8$%+%$;* (/ * 6-%(/ *(%(/+-$ (* (' +%4+- 3(' /(- )+* 6+-+ /

3$+-$ 9$9$-& O)+- A48 /(-9+ 7( /( +* 4$'$.+3 '+/ /$<$(*4(/

3(8$*$%$*(/ 3( 6'+*(+%$;* 6'+*$8$%+%$;* (* (' )*3 6-3%4$9 2001, 6&

11&

P'+*$8$%+%$;* /$<*$8$%+ -<+*$.+%$;* /(<* * 6'+*, (/ *+ +%4$9$3+3 7(

%*/$/4( (* 3(4(-)$*+- :(4$9/ 6-(%$// 6*(- (* )+-%+ '/ )(3$/

6-6$/ 6+-+ +'%+*.+-'/&

P'+*(+%$;*, 4$(*( (' /(*4$3 <(*(-+' 3( -<+*$.+- /(<* * 6'+*, 6(- 4+)$@*

(/ 6/$'( 3+-'( 4-/ /(*4$3/K %) 6-(9(-, +%(- 6-(%%$*(/ )/ )(*/8*3+)(*4+3+/ +%(-%+ 3( ' 7( %*/4$4( (' 84- )/ )(*/ 6-;>$)&

E:(-%(- %*4-' /-( '+/ $*%(-4$3)-(/ 3(' )(-%+3, +*4$%$6+-/( + %+)$/

6-(9$/$'(/&

4..2. I/,o-!%)'% +" P&%'')%)'* Co!%&"

L+ 6'+*$8$%+%$;* 4-+4+ 3( $3(*4$8$%+- 7@ :(4$9/ 3(/(+ +'%+*.+- '+ -<+*$.+%$;*

%;)& E' 6-%(/ 3( 6'+*$8$%+%$;* /('( /(- (/%-$4 6-7( 3( (/4+ 8-)+ (/

)% )/ 8%$' %)*$%+- '/ 6'+*(/ 3$/%4$-'/ /$* +)$<W(3+3(/& D(*4-

3( * 6'+*, /( (/4+'(%(*K

- O:(4$9/K )(4+/ %*%-(4+/ 7( '+ ()6-(/+ 3(/(+ +'%+*.+-&

- A%%$*(/ %*%-(4+/ 7( 3((* 6(-)$4$- + '+ ()6-(/+ +'%+*.+- //

:(4$9/&

- A/$<*+%$;* 3( -(%-//K %;) /( 9+* + 4(*(- '/ -(%-// (%*;)$%/

*(%(/+-$/ 6+-+ ''(9+- + %+ '+/ +%%$*(/&

2



- D$-(%4-$%(/ 3( $)6'()(*4+%$;*K -(6+-4 3( 4+-(+/ (*4-( '/ 3$8(-(*4(/

+%4-(/ %+'(*3+-$ 3( (:(%%$;*&

4.. DESCRIPCIQN DE LA PROPUESTA

4..1. HO8A DE INTRODUCCIÓN DE DATOS: INGRESOS DIARIOS

E* '+ 6-$)(-+ 6'+*4$''+ /( 3(( $*<-(/+- '/ 3+4/ 3( '/ 6-3%4/ /(-9$%$/

7( 8-(%( '+ )$%-()6-(/+, +3()/ 3(' 6-(%$ 3( 9(*4+ +' 6'$% %+*4$3+3

3( 6-3%4/ 9(*3$3/& E' 44+' 3( 6-3%4/ 9(*3$3/ /+'3- +4)4$%+)(*4(& A3$%$*+')(*4(, +' 6-(/$*+- '+ 8'(%$4+ 6+-+ '+ 3(-(%+ */ -(3$-(%%$*+- +'

3=+ /$<$(*4( 3(' )(/ %) /( /(-9+ (* '+ $)+<(*, /$ /( 6-(/$*+ '+

8'(%$4+ 6+-+ '+ $.7$(-3+ -(4-%(3(- + '+ 8(%+ /(<* (* '+ 6'+*4$''+ (* 7( /(

(*%(*4-(, 4+)$(* %*/4+ 3( * 4;* 3( $*$%$ 6+-+ $- +' %+'(*3+-$, 3(*4- 3(

@' /( 6(3( 6-(/$*+- * 3=+ 3(' )(/ */ -(3$-(%%$*+- + '+ 6'+*4$''+ 3(' 3=+

7( /( 3(/(( + %* '/ 3+4/ 6+-+ $*<-(/+-'/&

2



27



&&2& #O"A DE INTRODUCCIÓN DE DATOSK GASTOS CORRIENTESGENERALES Y DE PERSONAL

E* '+ /(<*3+ 6'+*4$''+ /( -(<$/4-+* '/ <+/4/ 3$+-$/ *(%(/+-$/ 6+-+ '+

(>6'4+%$;* 3(' *(<%$ 63(- -(%*%(- (' 44+' 3( <+/4/ -(+'$.+3/ (* ('

)(/&

28



4..4. HO8A DE INTRODUCCIÓN DE DATOS: TOTAL DE GASTOSMENSUAL Y ANUAL

E* (/4+ 4(-%(-+ 6'+*4$''+ /( 3(4+''+ '/ )$/)/ <+/4/ %--$(*4(/ 6(- (/4+ 9(.

)(*/+')(*4(, (/ 3(%$-, (* (/4+ 63-()/ +%(- *+ %)6+-+%$;* )(*/+'

-(8(-(*4( + '/ <+/4/ 7( /( -(+'$.+-* 3(/3( (' 6-$)(- )(/& A3$%$*+'

%*%(-()/ (' 44+' 3( '/ <+/4/ 7( /( -(+'$.+-* (* (' +&

29



4.F. RECURSOS Y PRESUPUESTO


PLANIFICACIÓN CONTABLE

PRESUPUESTORECURSOS HUMANOS

NK DENOMINCACION CANTIDAD COSTO HT TOTALINVESTIGADORES 0,00 0,00DISEADORES 5,00 20,00SUBTOTAL 20;00

RECURSOS MATERIALESDESCRIPCION CANTIDAD CUNIT TOTALEUIPO DE COMPUTO 2 0,00 0,00RESMA DE PAPEL 1 ,50 ,50IMPRESIÓN DE BORRADORES 1 1,50 1,50INTERNET 20 0,50 10,00SUBTOTAL 15;00

OTROSDESCRIPCION CANTIDAD CUNIT TOTALALIMENTACIÓN 2 2,50 12,50TRANSPORTE H 0,25 2,00

BEBIDAS 2 0,50 1,00SUBTOTAL 15;00COSTO TOTAL 50;00

30



4.. CRONOGRAMA

ACTIVIDADESMESES Y SEMANAS 2015

NOVIEMBRE DICIEMBRE ENERO EBRERO1 2 4 6 1 2 4 6 1 2 4 6 1 2

R")o&"))'* +"+%!o ,%-% &%'")'* +" &%,&%'')%)'*)o!%&"

D'"?o +",&%!'&&%

R"%&'(%)'* +"P&%!'&&% ,%-% &%P&%'')%)'*)o!%&"

V'!% ,-"'% +"&,-o)"o +")-"%)'* +" &%,-'/"-% ,&%!'&&%

V'!% ,-"'% +"&

,-o)"o +")-"%)'* +",&%!'&&% ,%o 2

V'!% ,-"'% +"&,-o)"o +")-"%)'* +",&%!'&&% ,%o 4

C$&/'%)'* +" &%P&%'')%)'*Co!%&"

31



4. CONCLUSIONES

P- )(3$ 3( *(/4- P-(%4 I*4(<-+3- 3( S+(-(/ 3+)/ + %*%(- %;)

+8(%4+ 3( )+*(-+ /$<*$8$%+4$9+ (' )+*(: %*4+'( 6+-+ '/ +3)$*$/4-+3-(/ 3('

C(- “E>4-()(” 3(' %+*4;* S+*4+ R/+ /( 3+ @*8+/$/ + '+ +6'$%+%$;* 3( '+

C*4+$'$3+3 6+-+ 63(- %*%(- 3( )+*(-+ %'+-+ 6-(%$/+ '+ /$4+%$;* (* '+

7( /( (*%(*4-+ (' *(<%$ 63(- +%%(3(- + '+ 4)+ 3( 3(%$/$*(/ :(4$9+/

7( 6(-)$4+* %*4-'+- '/ -(%-// (%*;)$%/ (' 3(/+--'' (9$4+*3

6(-3$3+/ (* '/ 6-%(// $*4(-*/ 7( 6(3+* %+/$*+- 3@8$%$4 (* (' *(<%$&

E* (' 6-%(/ %*%'$)/ 4+)$@* 7( '+ C*4+$'$3+3 */ 6(-)$4( -(+'$.+- *3)$*$ (8$%+. /-( *(/4- 3$*(- 6/$$'$4+ +%(- 6'+*(/ 6+-+ (' 84-, 6-

' 7( 6-(/(*4+)/ *+ P'+*$8$%+%$;* C*4+'( 7( 6(-)$4+ '<-+- *+

+3)$*$/4-+%$;* )/ (8$%$(*4( 3( // -(%-// +)(*4+- (' *$9(' 3(

6-3%4$9$3+3 %)6(4$4$9$3+3 <+-+*4$.+- +/= (' (* 8*%$*+)$(*4 3('

*(<%$&

32



6. BIBLIOGRAIA

ROMERO, 2012 NACIONAL, 2002

ROBBINS, 201

FONSECA, 201

DIAZ, 201

GARCIA PREZ, 2001

ATOUF, 2001

• CONCEPTUALIZACION DE LA PROBLEMTICA EN FUNCION DE SU

#ISTORIA

ROMERO, "+9$(-& P-$*%$6$/ 3( C*4+$'$3+3 2& E3$%$;*& M@>$%K M%G-+ #$''

I*4(-+)(-$%+*+ 3( E3$4-(/, S&A& 3( C&V& P&[2012

• IMPORTANCIA SOBRE LA PROBLEMTICA

CONTABILIDAD EMPRESARIAL[S+*4 D)$*<, D$/4-$4 N+%$*+',0\0\2002

• REFERENTES UNIVERSALES SOBRE LA PROBLEMTICA

PEARSON, M(>$%, 201[ADMINISTRACION[ ROBBINS, STEP#EN P& Y

COULTER, MARY

• LA CONTABILIDAD DE LA EMPRESA

F*/(%+, D& C& 201& O/(-9+4-$ 3( '+ E%*)=+ L+4$*+)(-$%+*+ N] 202&

E* D& C& F*/(%+, I)6-4+*%$+ 3( '+ %*4+$'$3+3 <(-(*%$+' (* '/ 6(7(/

*(<%$/ 4-++:+3-(/ 6- %(*4+ 6-6$+ 6<& D+*$+ C C--+'(/ F*/(%+&

• UE ES MICROEMPRESA

C--+'(/ F*/(%+, D&K "Importancia de la contabilidad gerencial en los

pequeños negocios y trabajadores por cuenta propia^(* O/(-9+4-$ 3( '+

E%*)=+ L+4$*+)(-$%+*+, N] 202, 201& T(>4 %)6'(4 (*

446K&()(3&*(4%-/(%*(%'+4%201%*4+$'$3+3&4)'

33

http://www.eumed.net/cursecon/ecolat/cu/2014/contabilidad.html

http://www.eumed.net/cursecon/ecolat/cu/2014/contabilidad.html



• CACARACTERISTICAS DE MICROEMPRESA

T#OMSOMP, I9+*, 200, BOLIVIA[ 6-) *(<%$/[ 6(7(+ ()6-(/+

446K&6-)*(<%$/&*(4()6-(/+6(7(*+[()6-(/+&4)'

• LA IMPORTANCIA DE LA CONTABILIDAD EN LA EMPRESA

C--+'(/ F*/(%+, D&K "Importancia de la contabilidad gerencial en los

pequeños negocios y trabajadores por cuenta propia^(* O/(-9+4-$ 3( '+

E%*)=+ L+4$*+)(-$%+*+, N] 202, 201 T(>4 %)6'(4 (*

446K&()(3&*(4%-/(%*(%'+4%201%*4+$'$3+3&4)'

• LA IMPORTANCIA DE LA CONTABILIDAD

"AVIER DIAZ 1 DE MAYO DE 201 PAG& NEGOCIOS Y

EMPRENDIMIENTO[COLOMBIA

• DEFINICION DE ADMINISTRACION

PEARSON, M(>$%, 201[ADMINISTRACION[ ROBBINS, STEP#EN P& Y

COULTER, MARY

• MICROEMPRESA EN EL ECUADOR Y SUS PROBLEMAS

C+-9+:+' E&, A(-+% P&, 200& L+ M$%-()6-(/+ (* (' E%+3-K 6(-/6(%4$9+/,

3(/+8=/ '$*(+)$(*4/ 3( +6& E%+3-& BID E%+3-

446K(/%3(-&'$<&%)%*4(*49$(5251L+/[M$%-()6-(/+/[[//[

6-'()+/&4)'_&V-`8*DIU

446K-(6/$4-$&<&(3&(%$4/4-(+)-(3<21H01L%CAD*20C--+'

20P+'+20N+4+'$+&638

• DEFINICION DE LA PLANIFICACION CONTABLE

A48, O& 2001& L+ A3)$*$/4-+%$;* (*4-( T-+3$%$;* R(*9+%$;*& C+'$&

446/K+6-(*3((*'$*(+&3(+&(3&%-(9$/4+/$*3(>&66+39(-/$++-4$%'(3*'+

3H10

• IMPORTANCIA DE PLANIFICACION CONTABLE

446K%&%)&(/(%*)$+[8$*+*%$(-+[[%*4+$'$3+3(%*)$+[3(['+[

()6-(/+)+4(-$+'[3([%'+/([1P'+*$8$%+%$*&638

34

https://plus.google.com/115629736132130489899

http://repositorio.ug.edu.ec/bitstream/redug/2180/1/Luc%C3%ADn%20Corral%20Paola%20Nathalia.pdf


https://aprendeenlinea.udea.edu.co/revistas/index.php/adversia/article/download/7687/7103


https://plus.google.com/115629736132130489899







5. ANEJOSUNIVERSIDAD TÉCNICA DE MACHALA

Calidad, Pertinencia y Calidez NIVELACIÓN Y ADMISIÓN

SEGUNDO SEMESTRE 2015


I!"<-%!":

%!"-'" A<$'&%- 8$+7 C""-'o

C-'!o,3"- H"-% G7<"- %/-%o

L+ 6-(/(*4( (*%(/4+ (/4 6+-+ (' +3)$*$/4-+3- 3(' *(<%$ “CYBER

EXTREM”, %* '+ 8$*+'$3+3 3( 4(*(- 3+4/ 6+-+ ('+-+- (' P-(%4

I*4(<-+3- 3( S+(-(/ P&I&S&

OB8ETIVO: A*+'$.+- '+ $*8'(*%$+ 3(' )+*(: %*4+'( (* '+ +3)$*$/4-+%$;* 3(

'+ )$%-()6-(/+ “C(- E>4-()(” 3( C+*4;* 3( S+*4+ R/+, P-9$*%$+ 3( E'

O-&

COMPROMISO DE CONIDENCIALIDAD: L/ 3+4/ 4(*$3/ (* '+

6-(/(*4( (*%(/4+ /(-* +*;*$)/ %*8$3(*%$+'(/, *$%+)(*4( /( '/

4$'$.+-+ 6+-+ +%4$9$3+3(/ +%+3@)$%+/&

ENCUESTA

3



I. C-"" $" " '/,o-!%!" &&"%- $ )o!-o& +" &% "!% +'%-'%

Po- $S'

No

T%& "(

II. H% !"'+o ,-o&"/% ,%-% o!""- <%%)'%S'

No

T%& "(

III. T'"" )oo)'/'"!o +" $ '<-"o 7 "<-"o +" +'"-o %& '%&

+"& +%S'

No

T%& "(

IV. C-"" $" "& +")oo)"- $ '<-"o "% $ %)!o- $" '/,'+%

%<-%+%- $ "<o)'oS'

No

T%& "(

V. L" 3% -"$&!%+o )'& o +')'& /%"9%- &o -")$-o +" $ "<o)'o

" o-/% "<$-% 7 "')'"!"S'

No

T%& "(

VI. C-"" $" &% +"$+% %-'% +"& "<o)'o "% ,o- '<o-%- $ &$9o

+" +'"-o

3



S'

No

T%& "(

VII. $ !%& &" 3% -"$&!%+o "- "& ")%-<%+o +" <$'%- $ "<o)'oB$"o

M%&o

No %"VIII. S%" &o $" " !""- $ ,-"$,$"!o

S'

No

T%& "(

IJ. C-"" $" &% o-<%'(%)'* "% $ ,$!o %o-%&" ,%-% /%!""- $

"<o)'oS'

No

T%& "(

J. C$&" o $ o9"!'o $" $'"-" &o<-%- )o $ "<o)'o

ANEJO B

C-o$' +" $')%)'*

37



E/4( (/ (' )+6+ 3( '%+%$;* 3(' C(- E>4-()(, / 3$-(%%$;* (/ (>+%4+)(*4((* (' C+*4;* 3( S+*4+ R/+ 6-9$*%$+ 3( EL O-, (* '+ %+''( S%-( 15 3(O%4-( 8-(*4( +' 6+-7( 1(- 3( M+&

ANEJO C

Po-!%+% +" &% P&%!'&&%

38



E/4+ (/ '+ 6-4+3+ 3( '+ PLANIFICACIÓN CONTABLE 7( /( (/4-%4-&

ANEJO D

o!o

E* (/4+ 84<-+8=+ */ (*%*4-+)/ (* '+ 8+%+3+ 3(' C(- E>4-()(&

39



E* (/4+ 84<-+8=+ */ (*%*4-+)/ %* '/ +3)$*$/4-+3-(/ 3(' C(-E>4-()(&

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