Informe de Pasantias Danella Di Giacomo Paredes

8/17/2019 Informe de Pasantias Danella Di Giacomo Paredes

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UNIVERSIDAD DE LOS ANDESFACULTAD DE CIENCIAS ECONÓMICAS Y SOCIALES

ESCUELA DE CONTADURÍA PÚBLICACOORDINACIÓN DE PASANTIAS

MERIDA ESTADO MERIDA

INTEGRACIÓN DE LOS PROCESOS ADMINISTRATIVOS Y CONTABLES ATRAVÉS DEL PROGRAMA PRORFIT PLUS EN LA EMPRESA COQUIS &

COCO C.A

Tutor A!"#$%o

Tutor I'(t%tu%o'!) I'*. M+'%! D% ,%o

P!(!'t- Br D!'-))! D% G%!o$o

M#r%"! M!/o 0123

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LISTA DE GRAFICOS Y CUADROS

4.Cro'o*r!$! "- At%9%"!"-(5555555.55.55 :

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INTRODUCCIÓN

E) r%t$o "-) !$6%o -' )! 9%"! "- )o( '-*o%o( (- ! !-)-r!"o ! t!) 4u'to

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))-'o "- !$6%o( 4o);t%!( / 'or$!( Hu- "-6- !4)%!r(- 4!r! !)!'7!r (u(

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! "-4-'"-r "- )! $!*'%tu" / -) t%4o "- !t%9%"!" ! Hu- (- "-"%Hu- )!

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-(4-;%!$-'t- )! -$4r-(! COQUIS & COCO C.A. u6%!"! -' M#r%"! )!

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u!) ! %"o -J4!'"%-'"o (u( !t%9%"!"-( o' )! %'!)%"!" "- (!t%(!-r )!(

'--(%"!"-( "- (u( )%-'t-( -' )! 9-'t! "- !)7!"o "-) t%4o !(u!) / "-

"-(!'(o Hu- (- -'u-'tr! -'tr- )!( "- $( "-$!'"! -' )! !tu!)%"!".

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u'%"!"-( "- -(tu"%o / -' *-'-r!) )o( !(4-to( $-to"o)+*%o( "- )!

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R-o$-'"!%o'-( (- 4u'tu!)%7!' )o( !(4-to( $( %$4ort!'t-( "- )!

%'9-(t%*!%+'.

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ASPECTOS GENERALES SOBRE LA ORGANIZACIÓN:

L!( E$4r-(!( "-) *ru4o C!rro-r;!( C!$! C.A. u6%!"! -' M#r%"!

'!- -' -) !o 2? o$o r-(4u-(t! !'t- )! *r!' '--(%"!" "- !6!(t--r /

4r-(t!r (-r9%%o ! )! *r!' "-$!'"! %'(!t%(-! 4!r! -(- -'to'-( "-)

$-r!"o '!%o'!) -' -) (-tor tr!'(4ort- "- !r*! -( u'! -$4r-(!

"%(-!"or! / !6r%!'t-( "- -Hu%4o( 4!r! tr!'(4ort- / $o9%$%-'to "- !r*!(

o' $( "- 0? !o( "- -J4-r%-'%! -' -) r!$o. Co' "%(-o( %''o9!"or-(

Hu- !6!r!' "-("- -Hu%4o( "- tr!'(4ort- "- $-r!';! *-'-r!) o$o

6!t-!( 4)!'!( 6!t-!( 9o)t-o )o6o/(K !(t! !Hu-))o( "-(t%'!"o( ! !r*!

-(4-%!)%7!"! t!)-( o$o t!'Hu-( 4!r! o$6u(t%6)- / %"o( 8!u)! 4!r!

!)%$-'to( / 6-6%"!( !9!( t#r$%!( 4!r! !)%$-'to( r-r%*-r!"o( t!'Hu-( !4r-(%+' *-'-r!)-( / "- -$-'to(. D-6%"o ! )! "-$!'"! -) *ru4o "-

C!rro-r;!( C!$! C.A. "-%"- !6r%r u'! 'u-9! r!$! -' !-(or%o( /

r-4u-(to( 4!r! )! "-$!'"! "- )o( 4ro"uto( !'t-( $-'%o'!"o( "o'"- (-

r-! C!$! P!rt-( C.A / C!$! A-(or%o( C.A.

Ao( $( t!r"- u' *ru4o "- C!rro-r;!( C!$! "-%"- !6r%r(- !) !$4o

o$-r%!) -' 9%(t! "- )! 4o(tu)!%+' "- u' 'u-9o C-'tro Co$-r%!) u6%!"o

-' M#r%"! / -' -) 012: %'9%-rt- -' u'! t%-'"! 4!r! (!t%(!-r )! "-$!'"! "-!)7!"o t%4o !(u!) ))!$!"o( COQUIS "o'"- (- 9-'"- -) 4ro"uto 4!r!

(!t%(!-r )! "-$!'"! "- )%-'t-( Hu- !-' u(o "- -))!(.

MISIÓN

S-r u'! -$4r-(! "-"%!"! ! )! 9-'t! "- !)7!"o !(u!) / "- "-(!'(o

T%4o CROCS u(!"o 4or u' $-r!"o 9!r%!"o "-6%"o ! )! o$o"%"!" /

o'ort Hu- or-- 6u(!'"o (!t%(!-r )!( '--(%"!"-( r-!)-( "- Hu%-'-( )o(

u(!' !(; o$o t!$6%#' o6t-'-r '%9-)-( "- r-'t!6%)%"!" Hu- 'o( 4-r$%t! -)

r-%$%-'to %'t-*r!) "- )! -$4r-(! / "- )!( Hu- o'or$!' !) Gru4o "-

E$4r-(! C!rro-r;!( C!$!.

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VISIÓN

Pro/-t!r(- o$o -$4r-(! );"-r -' 9-'t!( "- !)7!"o !(u!) / "-

"-(!'(o T%4o CROCS or-%-'"o !)7!"o "- u' $!t-r%!) "- !)t! !)%"!"

/ Hu- (- !"!4t- ! )! '--(%"!"-( "- o'ort / r-!'"o 9!)or ! 'u-(tro(

)%-'t-(.

OBJETIVO GENERAL

Pro4o'-r )! %'t-*r!%+' "- )o( 4ro-(o( !"$%'%(tr!t%9o( / o't!6)-( !

tr!9#( "-) 4ro*r!$! PRORFIT PLUS "- )! -$4r-(! CoHu%( & Coo C.A

u6%!"! -' -) -'tro o$-r%!) P%- "- Mo't- !9-'%"! Lo( 4r+-r-( M#r%"!.

OBJETIVOS ESPECÍFICOS

1. D-(r%6%r I! (%tu!%+' "- )o( 4ro-(o( !"$%'%(tr!t%9o( / o't!6)-(

!4)%!"o( -' I! -$4r-(! CoHu%( & Coo C.A.2. I"-'t%%!r )!( ort!)-7!( / "-6%)%"!"-( "-) !tu!) 4ro-(o

!"$%'%(tr!t%9o o't!6)- 4!r! (u %'t-*r!%+'.4. Pro4o'-r )! !"-u!%+' "-) 4ro*r!$! Pro%t P)u( 4!r! Hu- (- %'t-*r-'

)o( 4ro-(o( !"$%'%(tr!t%9o o't!6)- "- )! -$4r-(!.

ASPECTOS GENERALES DE LAS PASANTIAS

DEPARTAMENTO DONDE SE DESARROLLO LAS PASANTIAS

D-4!rt!$-'to "- A"$%'%(tr!%+' / Co't!6%)%"!".

FUNCIONES Y ATRIBUCIONES DEL DEPARTAMENTO DE

CONTABILIDAD

PLAN DE TRABAJO (Cr!"r#$# %& A')*)%#%&+,

E' )! t!6)! Hu- ! o't%'u!%+' (- 4r-(-'t! (- $u-(tr!' )!( !t%9%"!"-("-(!rro))!"!( 4or -) 4!(!'t- "ur!'t- -) 4-r;o"o o$4r-'"%"o "-("- -) 0: "-

M!r7o !) 00 "- M!/o 0123.

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CRONOGRAMA Y PLAN DE TRABAJO

SEMANA FEC-A DE EJECUCIÓN ACTIVIDAD ASIGNADA

N2 D-) 0: !) 0 "- M!r7o L%Hu%"!%+' "- -J4-"%-'t-( "- %$4ort!%+'=D%(tr%6u%o'-( "- Co(to(>

A(%*'!%+' "- Cu-'t!( Co't!6)-( 4r-9%o%'t-*r!%+' "- )! %'or$!%+' !) (%(t-$!

N0 D-) :1 "- M!r7o !) 12 "- A6r%)

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E)!6or!%+' "- r-t-'%o'-( "-) I.S.L.R 4or$-"%o "- )! $!ro( !r*! "- !r%9o ML /

)! 4o(t-r%or "-)!r!%+'

R-9%(%+' "- )o( (!)"o( "- )! u-'t! B!'o(

N: D-) 1 !) 21 "- A6r%) E)!6or!%+' "- )o( !8u(t-( !) S%(t-$!I't-*r!) "- S!)u" =SIS>

R-!)%7!%+' "- )o( !8u(t-( "- )!( u-'t!(4!r!%(!)-( =S.S.O RPE Y FAOV>

Pro-(o "- r-(*u!r"o "- "ou$-'t!%+'orr-(4o'"%-'t- ! )o( !o( 012: / 0123

B(Hu-"! "- "ou$-'t!%+' -' -) !r%9o"- %'or$!%+' (o)%%t!"! 4or -)"-4!rt!$-'to "- !"$%'%(tr!%+'

N < D-) 2: !) 2? "- A6r%) E)!6or!%+' "-) u!"ro "- !t%9o( !o 0123-(t!6)-%"o o$o r-Hu%(%to 4!r! -) S%(t-$!N!%o'!) "- Co'tr!t%(t!.

R-9%(%+' "- )!( u-'t!( "- !t%9o( / 4!(%9o("- )o( $-(-( "- -6r-ro / $!r7o o' )!-)!6or!%+' "- )o( r-(4-t%9o( !8u(t-(

N3 D-) 01 !) 0< "- A6r%) A(%*'!%+' "- Cu-'t!( Co't!6)-( 4r-9%o%'t-*r!%+' "- )! %'or$!%+' !) (%(t-$!

I't-*r!%+' o't!6)- "-) (%(t-$! 4ro%t 4)u(!"$%'%(tr!t%9o / 4ro%t 4)u( '+$%'! "- )o($-(-( "- M!r7o "-) !o -' ur(o

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R-9%(%+' "- )o( (!)"o( "- u-'t!( 4!r! )!-)!6or!%+' "- )!( Not!( "- )o( E(t!"o(F%'!'%-ro( (o)%%t!"o( 4or -) "-4!rt!$-'to"- F%'!'7!(.

N D-) 0? !) :1 "- A6r%) R-9%(%+' "- )!( u-'t!( o't!6)-( "-)B!)!'- G-'-r!) !) :2 "- M!r7o "-) !o -'Cur(o .

E)!6or!%+' "- )o( !8u(t-( ! )! u-'t!( 4oro6r!r ! -$4)-!"o( t-)#o'o(.

E)!6or!%+' "- )o( !8u(t-( !) S%(t-$!I't-*r!) "- S!)u" =SIS>

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Pro-(o "- r-(*u!r"o / 6(Hu-"! "-"ou$-'t!%+' orr-(4o'"%-'t- ! )o( !o(012: / 0123 -' -) !r%9o "- )! -$4r-(!%'or$!%+' orr-(4o'"%-'t- !)D-4!rt!$-'to "- A"$%'%(tr!%+'

N @ D-) 22 !) 23 "- M!/o L%Hu%"!%+' "- -J4-"%-'t-( "- %$4ort!%+'=D%(tr%6u%o'-( "- Co(to(>

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E)!6or!%+' "- I"-'t%%!%o'-( 4!r! -) L%6ro"- At%9o( "-) !o 0123

N D-) 2@ !) 00 "- $!/o R-9%(%+' "-) )%6ro "- Co$4r!( N!%o'!)-( -I't-r'!%o'!)-( Corr-(4o'"%-'t-( !) !o0123 %"-'t%%!'"o 4o(%6)-( -rror-( u

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Fu-'t- D% G%!o$o =8u)%o 0123>

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CAPÍTULO I

PROBLEMA DE INVESTIGACIÓN

1.1. P#!$)&! %& /r0&$# %& )!*&+)"#')!:

D-("- !- !)*' t%-$4o )! *-r-'%! $o"-r'! ! %$4)-$-'t!"o 'u-9!(

or$!( 4!r! $-8or!r )o( o'tro)-( -' )!( -$4r-(!( u or*!'%7!%o'-( t!'to -'

-) (-tor 46)%o o$o 4r%9!"o. Por -))o -( %$4ort!'t- 4!r! -) "-(!rro))o "-

to"! !t%9%"!" )! !"-u!"! !4)%!%+' / u$4)%$%-'to "- )o( (%(t-$!( "-

4ro-"%$%-'to( o't!6)-( 4!r! -) $!'-8o "- )! %'or$!%+' %'!'%-r!

--t%9! Hu- "# +4t%$o( r-(u)t!"o( / r-(4u-(t!( o4-r!t%9!( Hu- 9!/!' -'

9;'u)o "%r-to o' -) ru$6o Hu- "-6- %8!r )! -$4r-(! !%! -) )o*ro "- (u(o68-t%9o( / $-t!(.

A't- -(t! r-!)%"!" C!t!or! =0121> %'"%! Hu- -' )! !tu!)%"!" to"o

4ro-(o o't!6)- r-Hu%-r- "- )o( (%(t-$!( D- -(to (- "-"u- )! %$4ort!'%!

Hu- t%-'-' )o( (%(t-$!( / +$o (u u(o r-"u'"! -' 6-'-%%o( 4!r! to"!

-$4r-(!. =4. 2>. A't- -(t! r-!)%"!" )!( "%9-r(!( -$4r-(!( 6u(!' )!(

$-8or-( -(tr!t-*%!( 4!r! (-r $( -%%-'t-( -' (u( 4ro-(o( !"$%'%(tr!t%9o(

ut%)%7!'"o 4!r! -))o "%9-r(!( !4)%!%o'-( -(4-%!)%7!"!( 4!r! t!) %' -' )!-$4r-(! o68-to "- -(tu"%o -(4-;%!$-'t- ut%)%7! -) (%(t-$! Pro%t P)u( -)

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!(; )o -J4r-(! T-rr/ =2@> -(t!6)-- Hu- u' (%(t-$! !"$%'%(tr!t%9o E( u'!

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=4.31>.

Lo !'t-r%or %'%-r- Hu- )! or*!'%7!%+' "-6- o't!r o' u' (%(t-$! %'t-*r!)

Hu- 4-r$%t! u' $!'-8o -%%-'t- "- )! %'or$!%+' (%tu!%+' Hu- -' $u!(

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1.3.2 O0&)*+ E+/&'56)'+

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E' )o (o%!) (- "%r;! Hu- $%-'tr!( )!( or*!'%7!%o'-( o$-r%!)-( (-

$!'t-'*!' "- or$! -%%-'t- o$4-t%t%9! / 4ro*r-(%9! (- *!r!'t%7! u' '%9-)

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12


17/44

CAPÍTULO II

MARCO TEÓRICO

13


18/44

2.1. B#+&+ &r)'#+:

C!+)%&r#')!&+ G&!&r#&+.

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=2@1> Lo( 4ro-"%$%-'to( r-4r-(-'t!' )! -$4r-(! "- or$! or"-'!"! "-

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E'tr!"! A%+' "- -'tr!r (%t%o 4or "o'"- (- -'tr! )! -'tr!"! ! u'

!)$!-'!$%-'to.

E(trutur! Or*!'%7!%o'!) E( o$o -) !rr-*)o - %'t-rr-)!%+' "- )!( 4!rt-(

o$4o'-'t-( / "- )!( 4o(%%o'-( "- u'! o$4!;!. =Sto'-r / !'-r

2.4.0??>.Fu'%+' F%'!'%-r! A'!)%7! )! o6t-'%+' "- )o( r-ur(o( '--(!r%o( 4!r!

!-r r-'t- ! )o( o$4ro$%(o( "- )! -$4r-(!. =Go7'-( 2 4. 01>.

I$4ort!%+' I'tro"u%+' "- 6%-'-( / (-r9%%o( -Jtr!'8-ro o o'8u'to "-

o(!( %$4ort!"!(.

33


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M!'u!) "- Pro-"%$%-'to( U' $!'u!) "- 'or$!( / 4ro-"%$%-'to(

"-t!))! to"o( )o( 4ro-"%$%-'to( Hu- (- 9%-'-' r-!)%7!'"o -' )! -$4r-(!. Por

otr! 4!rt- -(t- t%4o "- $!'u!) -(t!6)-- )!( 4!ut!( -(4-;%!( !-r! "-

)!( 'or$!( !4)%!6)-( -' or$! *-'-r!) o -(4-;%! 4!r! )o( 4ro-"%$%-'to(%"-'t%%!"o( -' )! or*!'%7!%+'. =C!t!or! 2? 4. 212>.

M!t-r%!)-( So' 6%-'-( o !t%9o( Hu- (- !"Hu%-r-' 4!r! r-$4)!7!r )!

-(!(-7 "- )!( $-r!';!(.

Or*!'%7!r E( -) 4ro-(o 4!r! or"-'!r / "%(tr%6u%r -) tr!6!8o )! !utor%"!" /

)o( r-ur(o( -'tr- )o( $%-$6ro( "- u'! or*!'%7!%+' "- t!) $!'-r! Hu-

#(to( 4u-"!' !)!'7!r )!( $-t!( "- )! or*!'%7!%+'. =Sto'-r 2 4. 20>.

Pr-(u4u-(to 4or Pro*r!$!( E( u' 4r-(u4u-(to Hu- !t%-'"- $( ! )o(%'-( "- )! !%+' *u6-r'!$-'t!) Hu- ! )o( o$4o'-'t-( "- )!( o$4r! "-)

*o6%-r'o. =D%%o'!r%o "- t#r$%'o( o't!6)-(. 2@. 4.0?3>

R--4%+' R-%6%r o -'tr-*!r -) $!t-r%!) o o(! Hu- (-! "- t%) !-(o

4!r! )! -$4r-(! -' -(t- !(o -) "-4!rt!$-'to "- !)$!#'

R-*%(tro For$!to "o'"- (- "-(r%6-' )o( 4!(o( 4!r! ))-9!r ! !6o u'!

!t%9%"!" !"$%'%(tr!t%9! / !%)%t!r )! o4-r!t%9%"!" "- )! $%($!.

R-4ort- (o' "ou$-'to( Hu- (%r9-' "- (o4ort- 4!r! (u(t-'t!r )!

!t%9%"!" Hu- ! (%"o r-!)%7!"!.

S!)%"! 4o(%6%)%"!" "- 9-'t! "- $-r!';!(. D-(4!o 4or $-"%o "-

tr!'(4ort- )!( $-r!';!( u-r! "- )u*!r "o'"- (- -'o'tr!6!'.

S%(t-$!( / Pro-"%$%-'to( E( -) !')%(%( "- )o( 4)!'-( "- !%+'

o)-t%9o 4ro-"%$%-'to( or$!( / -Hu%4o( o' -) %' "- (%$4)%%!r /

-(t!'"!r%7!r )!( o4-r!%o'-( "- )! -$4r-(!. =!()-tt 22 4. ::>

34


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CAPÍTULO III

MARCO METODOLÓGICO

E) $!ro $-to"o)+*%o 6r%'"! )!( -rr!$%-'t!( '--(!r%!( 4!r!

!)!'7!r )!( $-t!( 4ro4u-(t!( -' )! %'9-(t%*!%+'K "- !Hu; (u %$4ort!'%! !

tr!9#( "-) $%($o (- "-%'%r -) "%(-o t%4o / '%9-) "- )! %'9-(t%*!%+'.

3.1. D)+&9 %& # I!*&+)"#')!:

E' to"! %'9-(t%*!%+' (- "-6- "-t-r$%'!r -) "%(-o 4or $-"%o "-) u!)

(- !6or"!r!' )o( !(4-to( o68-to "- -(tu"%o / t%-'- Hu- 9-r o' -) 4)!'"-6%"!$-'t- or*!'%7!"o "- $!'-r! o'r-t! "-%'%"! / -(4-%%! -' )!

$!'-r! "- +$o / o' Hu# $-"%o( (-r' !6or"!"!( !"! u'! "- )!(

%'t-rro*!'t-( 4)!'t-!"!( 4or )o( %'9-(t%*!"or-( o$o )o %'"%! G+$-7

=011@3> Hu%-' )o "-%'- o$o u' 4)!' o -(tr!t-*%! o'-6%"! 4!r! o6t-'-r

35


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)! %'or$!%+' Hu- "-(-! -( "-%r u' 4)!' "- !%o'-( / "- -(t! $!'-r!

)o*r!r -) %' !)!'7!"o -' )! %'9-(t%*!%+'.

D- )o !'t-( $-'%o'!"o (- 4u-"- o'r-t!r Hu- )! 4r-(-'t-

%'9-(t%*!%+' -(t!r u'"!$-'t!"! 6!8o u' "%(-o "ou$-'t!)K !6-

"-(t!!r Hu- -( '--(!r%o "-%'%r)o -' u'%+' "- )o( o68-t%9o( -(t!6)-%"o(

-' -) -(tu"%o.

Co' r-(4-to !) "%(-o "ou$-'t!) A-9-"o / P%-"! =22:>

-(t!6)--' Hu- )! %'9-(t%*!%+' "ou$-'t!) o'(t%tu/- u' 4ro-"%$%-'to

%-'t;%o / (%(t-$t%o "- %'"!*!%+' r-o)-%+' or*!'%7!%+'

%'t-r4r-t!%+' / 4r-(-'t!%+' "- "!t! - %'or$!%+' !)r-"-"or "- u'

"-t-r$%'!"o t-$! 6!(!"o -' u'! -(tr!t-*%! "- !')%(%( "- "ou$-'to(K 4or

)o u!) -(t o'(t%tu%"o 4or )o( t-Jto( -(tu"%o( / "ou$-'to( '--(!r%o(

4!r! or%-'t!r -) tr!6!8o.

3.2. T)/ 8 N)*& %& # I!*&+)"#')!

L! 4r-(-'t- %'9-(t%*!%+' -( "- t%4o "ou$-'t!) /! Hu- 4or $-"%o "-

)o( !')%(%( Hu- (- o6t-'"r' "- )! %'or$!%+' -(t!6)-%"! -' )!( )-/-( /

o'9-'%o( Hu- r-*u)!' )! $!t-r%! !$6%!r%! "-) 4!;( (- tr!t!r! "- "-t-r$%'!r )o( !$6%o( '--(!r%o( 4!r! )! !"-u!%+' "- )! -$4r-(! ! )o -(t!6)-%"o.

S-*' Ar%!( =011 -J4r-(! Hu- )! %'9-(t%*!%+' "ou$-'t!) -( u'

4ro-(o 6!(!"o -' )! 6(Hu-"! r-u4-r!%+' !')%(%( r%t%! -

%'t-r4r-t!%+' "- "!to( (-u'"!r%o( -( "-%r )o( o6t-'%"o( / r-*%(tr!"o( 4or

otro( %'9-(t%*!"or-( -' u-'t-( "ou$-'t!)-( %$4r-(!( !u"%o9%(u!)-( o

-)-tr+'%!(. P!r! ))-9!r ! !6o "- $!'-r! (!t%(!tor%! )! %'9-(t%*!%+' (-

r-Hu%-r- )! "-%'%%+' "- )o( r-Hu-r%$%-'to( 4or $-"%o "- u'!

"ou$-'t!%+' Hu- 4-r$%t-' "!r)- (o4ort- / $!/or 9-r!%"!" !) -(tu"%o

r-!)%7!"o / o6t-'-r 'u-9o( o'o%$%-'to( 4!r! -) !')%(%( "-) $%($o.

36


41/44

CAPÍTULO IV

4. CONCLUSIONES Y RECOMENDACIONES

Co' 6!(- ! )! r-9%(%+' 6%6)%o*r%! --tu!"! -' tor'o !) t-$! -'tr!) "-

-(t- tr!6!8o L! Co't!6%)%"!" (- 4u-"- o')u%r Hu- -) o$6r- "-("-

t%-$4o( $-$or!6)-( (- ! -$4-%'!"o -' ))-9!r u' o'tro) -J!u(t%9o "-

to"o( )o( $o9%$%-'to( %'!'%-ro( Hu- (- -8-ut!' -( (u( 4-Hu-!(

$-"%!'!( o *r!'"-( -$4r-(!(. Por o'(%*u%-'t- (- ! !4o/!"o -' "%9-r(!(

or$!( 4!r! )o*r!r (u %'. E' u' 4r%'%4%o )o r-!)%7o -' 4ro-(o( $u/ (%$4)-(

! 4!rt%r "- )o( 4)!'t-!$%-'to( 4r-(-'t!"o( 4or -) $o'8- Fr!/ Lu! P!%o)o

(%' -$6!r*o o' -) tr!'(urr%r "-) t%-$4o -) !9!'- t-'o)+*%o / )!(-J%*-'%!( -$4r-(!r%!)-( )o( 4ro-(o( / t#'%!( o't!6)-( !'

-9o)u%o'!"o.

Atu!)$-'t- (- 4u-"- !%r$!r Hu- -) 4ro-(o "- o't!r / r-*%(tr!r "!to(

%'!'%-ro( (- "-(!rro))! "- u'! $!'-r! $( (%$4)- / (-'%))! o' -) !4o/o

37


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"-) o't!"or 4-ro -( 4r-%(o !)!r!r Hu- (- (%*u-' r%*%-'"o 4or )o(

4r%'%4%o( -(t!6)-%"o( 4!r! -8-ut!r )! o't!6%)%"!" -$4r-(!r%!). L!

%'or$!%+' o't!6)- / 4or -'"- )! o't!6%)%"!" 'o -( u' )-'*u!8- -J!to '%

4or )! '!tur!)-7! "- )o( -o( Hu- r-*%(tr! '% 4or )! !r-'%! "- u' +"%*oo't!6)- '%o o$4)-to - %$4-r!t%9o. EJ%(t- 4or t!'to u' $!r*-' "-

"%(r-%o'!)%"!" )-*;t%$o 8u(to / o'-(to -' -) r-*%(tro %'t-r4r-t!%+' /

ut%)%7!%+' "- )o( "!to( Hu- 4ro4or%o'!.

Co' r-)!%+' !) %'or$- )u-*o "- u)$%'!"o -) 4ro-(o "- 4!(!'t;!( (-

o'o%+ Hu- 'o -J%(t-' 4ro-"%$%-'to( "- %'t-*r!%+' -' )! -$4r-(! CoHu%(

& Coo C.A. ! 4-(!r "- o't!r o' -) (%(t-$! !"$%'%(tr!t%9o Pro%t P)u( '%

t%-'-' -(t!6)-%"!( )!( );'-!( Hu- or%-'t-' ! u'! 6u-'! *-(t%+' -' "%o4ro-(o )o Hu- o'))-9! ! )! "-$or! / 4o! r-u4-r!%+' "- %-rt!(

!t%9%"!"-( !"$%'%(tr!t%9!( / o't!6)-( /! Hu- u' (%(t-$! "- 4ro-"%$%-'to(

!"$%'%(tr!t%9o( / o't!6)-( orr-(4o'"- !) o'8u'to "- 4ro-"%$%-'to

'or$!( / 4o);t%!( %'!'%-r!( o't!6)-( or%-'t!"!( ! )! !"$%'%(tr!%+'

$!J%$%7!"! "- to"o( )o( !(4-to( r-)!%o'!"!( -' )! -$4r-(!.

E' o'(-u-'%! (- !- '--(!r%o )! %$4)-$-'t!%+' "- u'! 4ro4u-(t!

!"$%'%(tr!t%9! Hu- 4-r$%t! )! %'t-*r!%+' "- "%o (%(t-$! -' )! -$4r-(! -'

-(tu"%o /! Hu- )!( o'"%%o'-( %'tr;'(-!( "- )!( $%($!( (o' $u/

"-%%-'t-( / 4r-(-'t!' (%*'%%!t%9!( "-6%)%"!"-( 4!r! -) 'or$!)

"-(-'9o)9%$%-'to "- )!( tr!'(!%o'-( o$-r%!)-( tr!/-'"o o$o

o'(-u-'%! )! -9o)u%+' -)ou-'t-( "-(9-'t!8!( -'tr- -))!( !))!( -' )!

o$u'%!%+' / )! !r-'%! "- )%Hu%"-7 4!r! (o)9-'t!r o$4ro$%(o(

o'tr!;"o( o' t-r-ro(.

L! -$4r-(! 4o(-- 4ro6)-$!( -' -) 4ro-(o o$u'%!%o'!) -'tr- )o(

"-4!rt!$-'to( Hu- )! o'or$! /! Hu- )! %'or$!%+' Hu- !; (- *-'-r! -(

%$4ort!'t- 4!r! )! to$! "- "-%(%o'-(. Por )o( $ot%9o( !'t-( -J4u-(to( /

-' u'%+' "-) !')%(%( r-!)%7!"o (- 4ro4o'- -(t!6)--r "%r-tr%-(

(%(t-$t%! 4!r! )o( 4ro-"%$%-'to( "- !"$%'%(tr!%+' / o't!6%)%"!" !(;

38


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o$o 4!r! -) $!'-8o "- )!( u-'t!( 4or o6r!r / otro( !t%9o( %ru)!'t-( /

!(; 4ro$o9-r -) u(o !4ro4%!"o "- )o( "%-r-'t-( %'"%!"or-( %'!'%-ro( 4!r!

!(-*ur!r u'! !"-u!"! )%Hu%"-7 / u'! *-(t%+' -%%-'t- "- )!( tr!'(!%o'-(

r-!)%7!"!( 4or )! -$4r-(!.

BIBLIOGRAFÍA

Ar%!( F%"%!( G. =0120>. El proyecto de investigación. Introducción a lametodología científica. EPISTEME CARACAS VENE,UELA 3 !.

B!)-(tr%'% M. =011> Co$o (- -)!6or! -) Pro/-to "- I'9-(t%*!%+'.C!r!!(. S-r9%%o E"%tor%!) Co'(u)tor-( A(o%!"o(

C!t!or! C!r4%o F. =0121>. Contabilidad. La base para las DecisionesGerenciales. R-" Co't!6)- "- Pu6)%!%o'-(. C!r!!(V-'-7u-)!.

C+"%*o "- Co$-r%o 9%*-'t- "- )! R-46)%! Bo)%9!r%!'! "- V-'-7u-)!(-*' *!-t! -Jtr!or"%'!r%! N


44/44

I!r T =0111>. E)!6or!%+' / 4r-(-'t!%+' "- u' 4ro/-to "- u' 4ro/-to "-%'9-(t%*!%+' / u'! t-J%'!. T-Jt Gu%! -"%%o'-( U'%9-rt%t!t "- B!r-)o'!E(4!!.

MAESTRE =2> A')%(%( "- )o( 4ro-"%$%-'to( !"$%'%(tr!t%9o( / o't!6)-(r-)!%o'!"o( -' )! (-%Z' "- o'tro) "- (u(r%4tor-( "- )! -$4r-(!ELEORIENTE. C .A ,o'! Mo'!*!(.

M-%* R %))%!'( !! / B-tt'-r =0111> Co't!6%)%"!". L! 6!(- 4!r!"-"%%o'-( *-r-'%!)-(. U'"#%$! E"%%+'. Ir%' M*r! %)).

M-'%! A. =21>. L! I'9-(t%*!%+' Dou$-'t!). M!t-r%!) $%$-o*r!%!"o.U'%9-r(%"!" B%-'t-'!r%! "- Ar!*u!.

Mo)-r B. =0111>. A"$%'%(tr!%+' / Or*!'%7!%+'. Pr%$-r! E"%%+'. Bu-'o(

A%r-( E) At-'-o

Ort%7 A.= 0112> A')%(%( "- )o( 4ro-"%$%-'to( !"$%'%(tr!t%9o( / o't!6)-( 4!r!-) r-*%(tro "- )!( !"Hu%(%%o'-( "- $u-6)-( / -Hu%4o( ut%)%(!"o( 4or SEMDA C.A. C!r!!(.

P!)-))! S / M!rt%'( F. =0121> M-to"o)o*;! "- )! I'9-(t%*!%+' Cu!'t%t!t%9!.C!r!!(.

P%'-"! E. =0111>. M-to"o)o*;! "- )! %'9-(t%*!%+'. U.C.V. C!r!!(..

T-rr/ G. R. =0123>. Pr%'%4%o( !"$%'%(tr!t%9o(. M#J%o Co$4!;! E"%tor%!)Co't%'-'t!) SA.

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