El proceso contable y la información financiera en el Centro Artesanal Huambalo

Abstract

The Craft Center Huambaló, is established in Canton Pelileo Tungurahua Province, an association that is dedicated exclusively to the manufacture and marketing of home furniture in the study instruments it was used to gather information as a survey format in collecting information directly it determined that 70% of business owners of this association have an average knowledge of accounting processes but most accounting applies empirically through books of income and expenses, resulting so unreal financial information plus 61% no financial reports so that the information obtained is not evaluated for decision-making for business improvements. In recent years there have been major economic losses from improper accounting management thereof. For this reason, the present research aims to find an alternative to guide the proper application of accounting processes for obtaining a reliable financial information, so that every member of the association can maximize profitability for the growth of their business.