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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:
$'/* C(*%+ L&
MACHALA – ECUADOR
2015
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RESUMEN
U* +3)$*$/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
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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
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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
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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 -
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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 -
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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+-* + %+
-(<$/4-/ %*4+'(/ 3( %+-%4(- 8$/%+', $)6-(// (* 4+'$''+/ 3( +--&
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1.1.2. I/,o-!%)'% o)'%& o-" &% ,-o&"/!')%
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+- + '+
+3)$*$/4-+%$;* $*4-=*/(%+ '+ 6'+*$8$%+%$;*, 4)+ 3( 3(%$/$*(/ %*4-' 3(
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( /
6+4-$)*$& P- 4-+ 6+-4(, '/ /(-9$%$/ +6-4+3/ 6- '+ %*4+$'$3+3 /*
$)6-(/%$*3$'(/ 6+-+ 4(*(- $*8-)+%$;* 3( %+-%4(- '(<+'&
1.1.4. R""-"!" $'"-%&" o-" &% ,-o&"/!')%
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,
'+ %+' '( 6(-)$4( * /' 7( * %(*4( %* *+ (/4-%4-+ -=<$3+ 7( $)6$3+ ('
4)+- 3(%$/$*(/ +%%$*(/ -6$3+)(*4(, /$* 4+)$@* 7( /( +3+64(
6(-8(%4+)(*4( +' )(-%+3 + '+/ 4(*3(*%$+/ 3(' )$/)&
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L+/ 6-$*%$6+'(/ 3(8$%$(*%$+/ 3( '/ *(<%$/ /* 6-7( /( +-(* (* 8-)+
()(-<(*4( 6+-+ -(/'9(- *(%(/$3+3(/ 3( //$/4(*%$+, (/4 $)6$3( %*%(- ('
)(-%+3 3*3( %)6(4$-*, +3()/ 7( * ('+-+* / 6'+* 3( *(<%$/ 4+)6% 3(4(-)$*+* / -(*4+$'$3+3, * %(*4+* %* -(<$/4-/ 7( '(/
6(-)$4+* 4)+- 3(%$/$*(/ -('+%$*+3+/ %*K (' -$(/< 3( '+ $*9(-/$;*, '/
$*<-(//, '/ %/4/ <+/4/, '+/ 4$'$3+3(/ , (* / %+/ '+/ 6@-3$3+/&
E/4/ *(<%$/ /( 3(/%+6$4+'$.+* %* <-+* 8+%$'$3+3 6-7( 3(/4$*+* '+/
4$'$3+3(/ (' %+6$4+' 3( 4-++: + '+ (%*)=+ 8+)$'$+-& N /( %(/4$*+* /-((' 4$()6 3(/4$*+3 + '+ +4(*%$;* 3(' *(<%$, (' <-+3 3( /+4$/8+%%$;* 7(
(>6(-$)(*4+* +' -(+'$.+- '+ +%4$9$3+3 (' $*<-(/ 7( 4$(*(* 3($3 + '+/
-(/6*/+$'$3+3(/ 3)@/4$%+/, 3(/%$3+* (' *(<%$ 6$(-3(* %'$(*4(/, ' 7(
6-9%+ *+ 8+'4+ 3( %-(3$$'$3+3 (* '+/ ()6-(*3(3-+/&
1.1.6. R""-"!" %)'o%& 7 &o)%& o-" &% ,-o&"/!')% 7 $ -"&%)'* )o"& P&% +"& B$" V''- 7 )o &% /''* +" &% UTMACH
E* E%+3-, '+ )+-=+ 3( '+/ )$%-()6-(/+/ +* 4(*$3 '+ $*%$3(*%$+ 3(
)+*(:+- '/ -(%-// 7( %(*4+*, +6*3/( /'+)(*4( (* '+ (>6(-$(*%$+
(' /(*4$3 %)*, ' 7( + 6-9%+3 7( (' *(<%$ ()6(-( /$)6'()(*4(
/( 3(%'+-( (* 7$(-+, 6- * /+(- 3$/4-$$- (' 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$%$4 3( ()6-(*3$)$(*4 (* (' 6+=/&
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S( -('+%$*+ %* '+ )$/$;* 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
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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$*$3+ %) *+ +/%$+%$;* 3( 6(-/*+/ 7(, 6(-+*3 (* 8-)+
-<+*$.+3+, 4$'$.+ // %*%$)$(*4/ -(%-//K )+*/, )+4(-$+'(/,
(%*;)$%/ 4(%*';<$%/ 6+-+ '+ ('+-+%$;* 3( 6-3%4/ /(-9$%$/7( /( /)$*$/4-+* + %*/)$3-(/, 4(*$(*3 * )+-<(* 3( 4$'$3+3
'(< 3( %-$- // %/4/ 8$:/ 9+-$+'(/ <+/4/ 3( 8+-$%+%$;*”
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E/4( %*%(64 */ $'/4-+ 3(8$*$(*3 + 7( *+ )$%-()6-(/+ (/ +7(''+
()6-(/+ 3( 4+)+ 6(7( 7( %+/$ /$()6-( (/ (' -(/'4+3 3(' (/8(-. 3(
()6-(*3(3-(/ 7( 6- ' <(*(-+' /* 8+)$'$+/, 7( $*%'/ /(-* '/
(*%+-<+3/ 3( +3)$*$/4-+- + '+ )$/)+, / 8-)+ 3( '<-+-' (/ 6- )(3$ 3(
+3+ 8$*+*%$(-+, 6- ' 7( -(7$(-(* 3( %-@3$4/ 6+-+ (:(-%(- / %)(4$3
4-++:+- (* (''+ %* (' 8$* 3( /6(-+-/(&
2.1.2. C%-%)!"-!')% +" $% /')-o"/,-"%
L+/ %+-+%4(-=/4$%+/ 3( '+ )$%-()6-(/+ /* 6+-+K MONTEROS; E+<%-=2005>
• L+ <-+* )+-=+ 3( '+/ )$%-()6-(/+ /( 3(3$%+* + '+ +%4$9$3+3
%)(-%$+' 3( 6-(/4+%$;* 3( /(-9$%$/ * 6(7( 6-%(*4+:( + '+/
+%4$9$3+3(/ 3( 4-+*/8-)+%$;*&
• S (/4-%4-+ :-=3$%+ /( +/()(:+ + '+/ /%$(3+3(/ 3( 6(-/*+/
(9(*4+')(*4( + '+/ /%$(3+3(/ +*;*$)+/&
• E/ 3( 4$6 8+)$'$+-&
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• E>$/4( *+ (/4-(%+ -('+%$;* (*4-( (' )$%-()6-(/+-$ '+ %)*$3+3&
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*$3+3(/ 6-3%4$9+/ +8-*4+* 3(4(-)$*+3/ 6-'()+/, '/ %+'(/ 3(*4- 3( '+
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3( // 6-3%4/ 6- 6+-4( 3(' 6'$%&
3 6-'()+ (* '+/ %*3$%$*(/ 3( 4-++:K (/%+/+ *'+ %(-4-+ 3(
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L+ )+-=+ 3( (/4/ 6-'()+/ 3( +'<*+ 4-+ )+*(-+ /( +%(* 6-(/(*4(/
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6'+%$;* +%4$9+ 3(' 6+=/ 4-++:+ (* (/4+/ *$3+3(/ 6-3%4$9+/, 3*3( *
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2.1.6. L% Co!%'&'+%+ " &% /')-o"/,-"%
@L% Co!%'&'+%+ " &% $" -"<'!-%; )&%'')% 7 -"$/" "
!-/'o '%)'"-o &% o,"-%)'o" ")o*/')%; ,o- /"+'o +""&&% 7 $% A+/''!-%)'* "')'"!" " '!"-,-"!% &o -"$&!%+o
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()6-(/+, )$%-()6-(/+ *(<%$, /$* (''+ 7(3+- /$* )()-$+, /$*
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6-6$+&
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6(-3(- (' %*4-' 3( / *$9(' 3( G+/4/ +*3+- + 4$(*4+/ 4$'$.+*3 // $*<-(//
/$* <(*(-+- *$*<* 4$6 3( 4$'$3+3&
E/4 7$(-( 3(%$- 7( (/ 3( <-+* /)+ $)6-4+*%$+ )+*(:+- '+ %*4+$'$3+3
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(%*;)$%+&
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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( (' %+' /( )+*(:+*
'/ -(%-// 3( *+ ()6-(/+, (* 8-)+ (8$%+. (8$%$(*4(, %-3$*+*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
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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-+ /( (/%<$; +' :(8( 6-$*%$6+'&
2.5. RESULTADO DE LA INVESTIGACIÓN DE CAMPO
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P- )(3$ 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( (* / *(<%$&
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2.. RECURSO Y PRESUPUESTO
PROYECTO INTEGRADOR DE SABERES
LA ORGANIACIÓN CONTABLE A TRAVES DE LA IMPLEMENTACION DPROCESOS CLAVES EN LA MICROEMPRESA DEL @CYBER EJTREME DE
CANTÓN SANTA ROSA PROVINCIA DE EL ORO; DESDE EL MES DE NOVIEMBRE A
DICIEMBRE DEL 2015PRESUPUESTO
RECURSOS HUMANOSNK DENOMINCACION CANTIDAD COSTO HT TOTALINVESTIGADORES 0,00 0,00DIRECTORA 1 0,00 0,00
TUTOR 1 0,00 0,00SUBTOTAL 0;00RECURSOS MATERIALES
DESCRIPCION CANTIDAD CUNIT TOTALEUIPO DE COMPUTO 0,00 0,00RESMA DE PAPEL 1 ,50 ,50IMPRESIÓN DE BORRADORES 2,50 1,50ANILLADO DEL PROYECTO 2 ,50 ,00IMPRESIÓN DEL PROYECTO 2 ,00 ,00IMPRESIÓN DE ENTREVISTA 1 0&15 0&15INTERNET 0 0,5 0,00SUBTOTAL 6;15
OTROSDESCRIPCION CANTIDAD CUNIT TOTALALIMENTACIÓN H 2,50 20,00TRANSPORTE 1 0,25 ,5BEBIDAS H 0,50 ,00SUBTOTAL 2F;5COSTO TOTAL 2;0
2.. CRONOGRAMA
ACTIVIDADES
MESES Y SEMANAS 2015
NOVIEMBRE DICIEMBRE ENERO EBRERO
1 2 4 6 1 2 4 6 1 2 4 6 1 2Coo-/%)'* +" &o<-$,o
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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( )+*(-+
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)(*/+', +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' * -(+'$.+- (/4+ +%%$;*
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* 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'+*$8$%+%$;* C*4+'(&
4.6. UBICACIÓN
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4.6.1. P-o')'%
E' O-
4.6.2. C%!* P%--o$'%
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!%&"
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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$9/&
- A/$<*+%$;* 3( -(%-//K %;) /( 9+* + 4(*(- '/ -(%-// (%*;)$%/
*(%(/+-$/ 6+-+ ''(9+- + %+ '+/ +%%$*(/&
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- 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+-+ $*<-(/+-'/&
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&&2& #O"A DE INTRODUCCIÓN DE DATOSK GASTOS CORRIENTESGENERALES Y DE PERSONAL
E* '+ /(<*3+ 6'+*4$''+ /( -(<$/4-+* '/ <+/4/ 3$+-$/ *(%(/+-$/ 6+-+ '+
(>6'4+%$;* 3(' *(<%$ 63(- -(%*%(- (' 44+' 3( <+/4/ -(+'$.+3/ (* ('
)(/&
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4..4. HO8A DE INTRODUCCIÓN DE DATOS: TOTAL DE GASTOSMENSUAL Y ANUAL
E* (/4+ 4(-%(-+ 6'+*4$''+ /( 3(4+''+ '/ )$/)/ <+/4/ %--$(*4(/ 6(- (/4+ 9(.
)(*/+')(*4(, (/ 3(%$-, (* (/4+ 63-()/ +%(- *+ %)6+-+%$;* )(*/+'
-(8(-(*4( + '/ <+/4/ 7( /( -(+'$.+-* 3(/3( (' 6-$)(- )(/& A3$%$*+'
%*%(-()/ (' 44+' 3( '/ <+/4/ 7( /( -(+'$.+-* (* (' +&
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4.F. RECURSOS Y PRESUPUESTO
PROYECTO INTEGRADOR DE SABERES
PLANIFICACIÓN CONTABLE
PRESUPUESTORECURSOS HUMANOS
NK DENOMINCACION CANTIDAD COSTO HT TOTALINVESTIGADORES 0,00 0,00DISEADORES 5,00 20,00SUBTOTAL 20;00
RECURSOS MATERIALESDESCRIPCION CANTIDAD CUNIT TOTALEUIPO DE COMPUTO 2 0,00 0,00RESMA DE PAPEL 1 ,50 ,50IMPRESIÓN DE BORRADORES 1 1,50 1,50INTERNET 20 0,50 10,00SUBTOTAL 15;00
OTROSDESCRIPCION CANTIDAD CUNIT TOTALALIMENTACIÓN 2 2,50 12,50TRANSPORTE H 0,25 2,00
BEBIDAS 2 0,50 1,00SUBTOTAL 15;00COSTO TOTAL 50;00
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4.. CRONOGRAMA
ACTIVIDADESMESES Y SEMANAS 2015
NOVIEMBRE DICIEMBRE ENERO EBRERO1 2 4 6 1 2 4 6 1 2 4 6 1 2
R")o&"))'* +"+%!o ,%-% &%'")'* +" &%,&%'')%)'*)o!%&"
D'"?o +",&%!'&&%
R"%&'(%)'* +"P&%!'&&% ,%-% &%P&%'')%)'*)o!%&"
V'!% ,-"'% +"&,-o)"o +")-"%)'* +" &%,-'/"-% ,&%!'&&%
V'!% ,-"'% +"&
,-o)"o +")-"%)'* +",&%!'&&% ,%o 2
V'!% ,-"'% +"&,-o)"o +")-"%)'* +",&%!'&&% ,%o 4
C$&/'%)'* +" &%P&%'')%)'*Co!%&"
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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('
*(<%$&
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6. BIBLIOGRAIA
ROMERO, 2012 NACIONAL, 2002
ROBBINS, 201
FONSECA, 201
DIAZ, 201
GARCIA PREZ, 2001
ATOUF, 2001
• CONCEPTUALIZACION DE LA PROBLEMTICA EN FUNCION DE SU
#ISTORIA
ROMERO, "+9$(-& 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+$'$3+3&4)'
33
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• CACARACTERISTICAS DE MICROEMPRESA
T#OMSOMP, I9+*, 200, BOLIVIA[ 6-) *(<%$/[ 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'+*$8$%+%$*&638
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5. ANEJOSUNIVERSIDAD TÉCNICA DE MACHALA
Calidad, Pertinencia y Calidez NIVELACIÓN Y ADMISIÓN
SEGUNDO SEMESTRE 2015
PROYECTO INTEGRADOR DE SABERES
I!"<-%!":
%!"-'" A<$'&%- 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
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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
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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$' +" $')%)'*
37
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E/4( (/ (' )+6+ 3( '%+%$;* 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
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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
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