Basic accounting control model for micro-enterprises

  • Carla Mishell Cevallos-Vaca Universidad Regional Autónoma de los Andes, Santo Domingo, Santo Domingo de los Tsáchilas, Ecuador http://orcid.org/0000-0002-2711-0125
  • Paul Quiroz-Sumba Universidad Regional Autónoma de los Andes, Santo Domingo, Santo Domingo de los Tsáchilas, Ecuador http://orcid.org/0000-0003-2260-2013
  • Carlos Gustavo Moran-Tutiven Universidad Regional Autónoma de los Andes, Santo Domingo, Santo Domingo de los Tsáchilas, Ecuador http://orcid.org/0000-0003-4976-2543
  • Nancy Deidamia Silva-Álvarez Universidad Regional Autónoma de los Andes, Santo Domingo, Santo Domingo de los Tsáchilas, Ecuador http://orcid.org/0000-0001-6924-5717
Keywords: Design, economic model, accounting, control, (UNESCO Thesaurus).

Abstract

The objective of this research is to design a basic accounting model for the "VÍVERES MARILYN" store located in Santo Domingo, which does not have any type of accounting control, but is necessary when wanting to have control and in-depth knowledge of what what happen. The research methodology, due to its scope, the research is defined as descriptive exploratory, with which it was possible to know the absence of an accounting control that the "VÍVERES MARILYN" store presented. The results showed that the accounting control of a company is of the utmost importance, since it allows the registration of all operations, providing reliable and timely information. As a conclusion, it was obtained that the business has never chosen to use an accounting system, and has managed the company all this time according to the profits they obtained at the end of the day and discounting expenses that it reflected.

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Published
2022-08-15
How to Cite
Cevallos-Vaca, C., Quiroz-Sumba, P., Moran-Tutiven, C., & Silva-Álvarez, N. (2022). Basic accounting control model for micro-enterprises. CIENCIAMATRIA, 8(4), 685-697. https://doi.org/10.35381/cm.v8i4.880
Section
De Investigación

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