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1
tesis de grado
Publicado 2019
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This report of the work of professional sufficiency, has been developed in the company Transportes y Servicios del Norte SAC., In the District of Moche, Province of Trujillo, La Libertad Region, and has as a general objective, to identify the types of payments, the suppliers and payment terms in the company Transportes y Servicios del Norte SAC. After presenting the main functions performed as an accounting assistant, the main problem was identified: he did not have a scheduling date for payments to suppliers. Complementarily, problems were detected in: the support of expenses for per diem of each driver, there was no supporting documentation of petty cash expenses, there was duality of functions, and loss of time in the area of accounting assistant. To solve this problem, the following solution actions were taken: payment policies were established by type of payment, and by suppliers, p...
2
tesis de grado
Publicado 2018
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The objective of this research work is to describe the experiences, responsibilities and functions carried out as an accounting assistant in the company Green Peru SA, which through different studies and comparative analyzes in the warehouses area was determined to establish a proposal for improvement in the system of internal control. For the present work, the descriptive method was used, which consisted in knowing and understanding the nature of the points to be corrected within the company and proposing an improvement in the Internal Control System as an option for improvement. An adequate Internal Operational Control System in warehouses has a positive influence, since having an adequate Warehouse Management, the other areas can be developed more efficiently. Likewise, the Accounting area can elaborate its statements based on real and correct information and with it the General Manag...
3
tesis de grado
Publicado 2020
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The following report explains the functions performed as an Accounting Assistant and as Accounting Analyst during the period of September 2014 to date, in Inversiones Inmobiliarias Mar S.A.C. company - Hotel El Gran Marqués., For more than four years, professional performance has been shown performing different functions in the different positions of the accounting and HR area, demonstrating everything learned during the student stage at the School of Accounting and Finance. This report begins the historical review of the company, the corporate values that are to be implemented in each worker, the structure of the company and the area where it performs the functions of Accounting Assistant and Accounting Analyst, the problem of each area and proposed some solutions in accordance with the theoretical framework and what has been learned as a student in the courses: Accounting Doctrines, A...
4
tesis de grado
Publicado 2016
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The present research is referring to the accounting expertise as a scientific contribution in the solution of facts controversial in the cases presented in the Office of the prosecutor specializing in crimes of corruption of officials of the Region San Martin during the period 2012, where it is analyzed how it influences the performance of the expert accountant through his expert report being an element of proof necessary to determine the economic damage to the detriment of the Peruvian State, and the criteria with which is prepared to have the character of real evidence and credible. The inductive method was used, having come to establish that the work of the Expert Accounting is very important and crucial at the stage of the formalization of the preparatory research that contributes to clarify the points or facts controversial especially in economic matters of which the Prosecutor does...
5
tesis de grado
Publicado 2018
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His report was made in order to publicize my work performed in the accounting area in the company Transportes Via SAC, during the period March 2015 to March 2018. Transportes Via is the company that has given me the opportunity to develop professionally in these last 4 consecutive years, where I developed the functions of responsible for the purchasing area, which includes the physical review of the vouchers, their registration and preparation of the TXT for the monthly delivery of the PLE, registration of banking operations and their monthly reconciliation, support in the area of finance, analysis of accounting accounts, report preparation requested by the accountant for the presentation in the Directory. Starting the report I show an overview of the company Transportes Via SAC, its constitution, its mission, vision, objectives of the company, its main clients and its organization, endi...
6
tesis de grado
Publicado 2019
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El presente trabajo intitulado “PERITAJE CONTABLE Y LA FUNCIÓN DE LA FISCALÍA DE CANCHIS - CUSCO - PERIODO 2017”, en el capítulo I, planteamiento del problema aborda el problema en torno al trabajo del Peritaje Contable y la Función de la Fiscalía en los casos controversiales de litis de la Provincia de Canchis, teniendo como objetivo principal describir el Peritaje Contable y la Función de la Fiscalía en los procesos Judiciales de la Provincia de Canchis en el periodo 2017, En el capítulo II, Marco Teórico nos da a conocer los antecedente de los cuales podemos hacer una comparación crítica del tema, en el capítulo III, aborda al tipo de investigación que es básico de diseño no experimental, el nivel de investigación es descriptivo, la muestra es no probabilístico porque se basa en el criterio del investigador estando conformado por abogados y litigantes, que se encu...
7
tesis de grado
Publicado 2017
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La investigación ha sido desarrollada con la finalidad de establecer como la aplicación de la NIC 19 determina la productividad empresarial en la empresa de Transportes Grupo Panamundo S.A.C. en el año 2018.. Los trabajadores deben estar informados acerca de la estabilidad y la rentabilidad de su empleador y su capacidad para pagar remuneraciones, prestaciones de los empleados. La NIC 19 Beneficios de los empleados, establece el tratamiento contable de los beneficios a corto plazo de los empleados, es un tema de gran importancia en toda empresa puesto que la normatividad peruana demanda el cumplimiento de pagos de los beneficios sociales a los trabajadores. En el Perú la Superintendencia Nacional de Fiscalización Laboral (SUNAFIL) supervisar el cumplimiento de la normativa socio laboral, ejecutando las funciones de fiscalización dentro del ámbito de su competencia de las empresas,...
8
tesis de grado
Publicado 2025
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La implementación de un adecuado control interno es esencial para las empresas, especialmente aquellas que prestan servicios. Sin los controles necesarios, la información laboral podría volverse incorrecta, afectando la toma de decisiones de la gerencia. El presente trabajo de suficiencia profesional tuvo como objetivo Implementar un área contable organizada en la empresa de transporte de carga ubicada en Ate – Vitarte, con el fin de disminuir los errores de cálculo, estandarizar los procedimientos para mitigar los riesgos y mejorar la fiabilidad del proceso. Para ello, se identificaron deficiencias, se describieron las funciones de los trabajadores encargados de realizar control interno el proceso de facturas, se detallaron las recomendaciones sugeridas y se elaboró un plan de acción para supervisar la implementación de las mejoras propuestas. La investigación fue de carácte...
9
tesis de grado
Publicado 2021
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El presente trabajo de investigación tiene como objetivo describir el desempeño laboral de los servidores públicos administrativos en la Municipalidad Distrital de Maranura, año 2019. El Método de Investigación es de tipo básica, de enfoque cuantitativo, diseño no experimental y alcance descriptivo; el tipo de muestra fue de 108 trabajadores, elegidos con un muestreo probabilístico, se utilizó la encuesta como técnica y el instrumento como cuestionario. Los resultados de la investigación indicaron que el desempeño laboral tiene un promedio de 2.07 siendo de nivel medio, en cuento a la dimensión iniciativa tuvo el promedio de 1.99 con nivel medio, seguidamente con la dimensión cumplimiento de funciones tuvo un promedio de 2.14 con un nivel medio, asimismo la dimensión resultado laboral tuvo un promedio de 2.08 de nivel medio y finalmente la dimensión mejora de la atenció...
10
tesis de grado
Publicado 2023
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El objetivo de la presente pesquisa investigativa es determinar la relación entre la Aplicación del Sistema Integrado de Administración Financiera del Sector Público y el Desempeño laboral en la Municipalidad Distrital de Huayopata durante el año 2021. El estudio es básico con enfoque cuantitativo, alcance descriptivo correlacional, diseño no experimental, es decir sin manipulación de variables, y se basa en una muestra de 20 servidores municipales de la Municipalidad Distrital de Huayopata que están involucrados en el uso del SIAF. Utilizamos un cuestionario compuesto por 15 interrogantes por variable, correspondiente a 6 dimensiones y sus respectivos indicadores, asimismo, se utilizó la ficha de análisis documental. Los hallazgos muestran que existe una correlación entre el Módulo Administrativo y el Desempeño laboral, con un grado de correlación moderadamente positiva ...
11
tesis de grado
Publicado 2024
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El presente trabajo de investigación tuvo como objetivo general describir cómo es la motivación laboral en los colaboradores de la empresa Aless E.I.R.L, en el área de ventas de la ciudad de Sicuani, Cusco 2023, dicha variable fue analizada mediante 2 dimensiones: factores de higiene y factores de motivación, es una investigación de tipo básica, enfoque cuantitativo, diseño no experimental y de alcance descriptivo; la población de estudio fue de 35 colaboradores en el área de ventas de la empresa Aless. Se considero la técnica de la encuesta, utilizando como instrumento un cuestionario elaborado para el recojo de información para el procesamiento de datos fue realizado mediante el programa de SPSS y Excel estableciendo así su fiabilidad a través del estadístico de consistencia interna Alfa de Cronbach, llegando así a obtener las siguientes conclusiones: Después de analiz...
12
artículo
Publicado 2015
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In this article we made an analysis of the professional training the accountants received in universities from Manabi, they maintain working activities with compa-nies operating within the same province, since there is usually an obvious contradiction between the higher education offered by universities and the requirements an enterprise needs of a hired professional regarding the knowledge, skills and values that they have for the exercise of their functions. The research was ex-ploratory and descriptive; the methodology adopted in the research for the collection of information via email, was made by developing a questionnaire with closed questions about the training in universities and their applicability in the functions performed; a sample of 40 accountants were handed the instrument to determine the level of satisfaction with the training received in higher education institutions. A...
13
artículo
Publicado 2015
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In this article we made an analysis of the professional training the accountants received in universities from Manabi, they maintain working activities with compa-nies operating within the same province, since there is usually an obvious contradiction between the higher education offered by universities and the requirements an enterprise needs of a hired professional regarding the knowledge, skills and values that they have for the exercise of their functions. The research was ex-ploratory and descriptive; the methodology adopted in the research for the collection of information via email, was made by developing a questionnaire with closed questions about the training in universities and their applicability in the functions performed; a sample of 40 accountants were handed the instrument to determine the level of satisfaction with the training received in higher education institutions. A...
14
artículo
Publicado 2013
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It is proposed to identify the skills required by the Peruvian SMEs to accounting professionals, and other factors related to the professional work force of Chartered Certified Accountants. To do this, based on professional competencies defined in the Educational Project of our School of Accounting at the University Dean of America, contained in Law 28 951 - Professionalization Act of CPA, and the proposal Tuning America as pattern comparison, there have been survey questionnaires applied to the top leaders of the unions representing SMEs - affiliated to the National Society of Industries Exporters Association, National Retail Federation, and the emerging empires Gamarra and Villa El Salvador - to identify what are the most needed skills for these to CPC, your personal profile, the fields of action within the enterprise, business functions, and its requirement (demand) relative to other ...
15
artículo
Publicado 2013
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It is proposed to identify the skills required by the Peruvian SMEs to accounting professionals, and other factors related to the professional work force of Chartered Certified Accountants. To do this, based on professional competencies defined in the Educational Project of our School of Accounting at the University Dean of America, contained in Law 28 951 - Professionalization Act of CPA, and the proposal Tuning America as pattern comparison, there have been survey questionnaires applied to the top leaders of the unions representing SMEs - affiliated to the National Society of Industries Exporters Association, National Retail Federation, and the emerging empires Gamarra and Villa El Salvador - to identify what are the most needed skills for these to CPC, your personal profile, the fields of action within the enterprise, business functions, and its requirement (demand) relative to other ...
16
artículo
The main purpose of administrative management within small enterprises is the maximization of the profits obtained from the accomplished activity, inevitably requiring high rates of productivity in their workers, who in turn maintain varied motivations derived from both internal and external factors that determine the behavior evidenced within the performance of their functions and daily activities. From the above, the problem analyzed in the present work establishes the aspects of the administrative management that affect the motivation that small companies’ workers have for the performance of their work. The article presents a literature review on the motivational aspects that people have and a description of the factors that motivate workers in the performance of their duties. A survey was carried out on a sample of 200 plant workers and 6 operating heads working in 6 small manufact...
17
artículo
The main purpose of administrative management within small enterprises is the maximization of the profits obtained from the accomplished activity, inevitably requiring high rates of productivity in their workers, who in turn maintain varied motivations derived from both internal and external factors that determine the behavior evidenced within the performance of their functions and daily activities. From the above, the problem analyzed in the present work establishes the aspects of the administrative management that affect the motivation that small companies’ workers have for the performance of their work. The article presents a literature review on the motivational aspects that people have and a description of the factors that motivate workers in the performance of their duties. A survey was carried out on a sample of 200 plant workers and 6 operating heads working in 6 small manufact...
18
tesis de grado
Publicado 2024
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La presente investigación se realizó con la finalidad de establecer cuál es el análisis de los factores económicos que explica la función de producción de la empresa AP Terranova SRL durante el período: 2016-2020; de enfoque cuantitativo, de tipo básico, nivel descriptivo, diseño no experimental, de tipo transversal y longitudinal, la muestra estuvo compuesta por la información económica, financiera y contable de la empresa correspondiente al período 2016-2020 Se utilizó la técnica del fichaje usando como instrumento la ficha de datos, los principales resultados fueron; mediante prueba de hipótesis utilizando para la contrastación el estadístico Coeficiente de Determinación, se obtuvo que el análisis de los factores económicos; trabajo, capital e insumo, explica el 100% la función de producción de la empresa AP Terranova SRL durante el período: 2016-2020.Siendo lo...
19
Publicado 2021
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El presente trabajo de investigación tuvo como objetivo. Determinar la incidencia de la auditoría interna en los estados financieros de la empresa textiles YENZAMY. EIRL, teniendo en cuenta que dicha auditoria se sustenta en el sistema de control interno, evaluación de riesgos y flujo de efectivo. Precisando tambien que esta función es realizada independientemente, dentro de las organizaciónes para revisar la contabilidad y demás operaciones asi como brindar los servicios requeridos por la Gerencia, representando un soporte de las direcciones que funcionan para medir y evaluar la efectividad de otros controles. Cabe estipular que la labor de auditar podría ser mucho más efectiva a la hora de lograr resultados en los EE.FF ya que estipula los estados de situación financiera, estado de resultados y el estado de cambios en el patrimonio neto motivo por el cual hemos llevado adelant...
20
tesis de grado
Publicado 2019
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The present research work was determined through the Environmental Accounting and its influence in the sustainable development of the individual farmers of the La Ladrillera Irrigation Sector in San Pedro de Lloc. Therefore it is to make known that Accounting Science also responds to satisfy and solve the problems of the environment, sustainable development and ecology. The reasons that have motivated us in the choice of this topic are mainly three. In the first place, the conviction that social science research must have social relevance; should address issues of public interest. We think that the chosen theme has it, and not only in the geographical context in which it was made. In this sense, despite the fact that the empirical studies we have carried out refer to the reality of the La Ladrillera Irrigation Sector in San Pedro de Lloc. Second, the personal conviction that the current ...
