Los reportes integrados y la toma de decisiones en el sector carrocero de Tungurahua

Abstract

It has always been said that realities can be studied from various perspectives, to find the solution to a problem must be taken into account that it can have several solutions, but each with more or less effectiveness. The present study aims to demonstrate that an accounting result can be affected not only by financial factors but also by non-financial factors, the latter currently represents the greater weight in the results and therefore a good or bad decision. The rapid changes that companies are currently undergoing, reflect the need to have sufficient, relevant and timely information to make the best decisions, this information is insufficient prepared under the guidelines of the traditional reports, for which Presents a proposal from international bodies such as the IIRC which proposes the presentation of an integrated report. The purpose of these is the uniformity, the general view of the economic, social and environmental situation of the organization, which is very useful for the users of the company is positive tending to make decisions that enhance profitability. For the above, the study of Integrated Reports and Decision Making in Tungurahua's Carrocero sector, verifies the limited scope of financial information and the value chain of the company, only in an empirical way, reflecting the degree of Participation Both financial and non-financial factors, for which it was necessary to establish techniques and the way for trials such as bibliographic research that provide information through scientific articles, journals among others also that the two approaches were applied combining both The qualitative analysis of each of the elements of the integrated and quantitative report also reviewed information with numerical data that allowed us to measure the results of the research using the survey instrument that are made to CANFAC partners. The result of the research proposes a scheme for the elaboration of integrated reports that has been considered as a powerful instrument that designed in a personalized way for each company, promises to facilitate the work of the management, by providing the relevant information on the performance In financial aspects and the fulfillment of goals, to the exact measure and at the right time.