Caracterización de las Prácticas Contables de Costos y Presupuestos en las Unidades Productivas de la Comuna 8 de Villavicencio
This article show the result of the investigation project about the identification of accounting practices of cost and the budgets of the productive units in the Villavicencio Commune 8, Ciudad Porfía neighborhood. The study was executed trough of techniques as observation, interviews and surveys th...
- Autores:
-
Velásquez Carrillo, Julieth Lorena
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2020
- Institución:
- Universidad de los Llanos
- Repositorio:
- Repositorio Digital Universidad de los LLanos
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.unillanos.edu.co:001/1704
- Acceso en línea:
- https://repositorio.unillanos.edu.co/handle/001/1704
- Palabra clave:
- CONTABILIDAD
PRESUPUESTO
COSTOS
MANTENIMIENTO DE REGISTROS
VILLAVICENCIO
Revista GEON
Gestión
- Rights
- closedAccess
- License
- Universidad de los Llanos, 2020
| Summary: | This article show the result of the investigation project about the identification of accounting practices of cost and the budgets of the productive units in the Villavicencio Commune 8, Ciudad Porfía neighborhood. The study was executed trough of techniques as observation, interviews and surveys that allowed identify and assess the cost management in seventy-three (73) entreprises and evince the main characteristics of the cost management process, planning process, expense budget, control and take decisions. The absence of cost systems, conformation of expenses budget, accounting information analysis in order to take decision result in the close of the establishments. these variables result the factors more comon in these kind of business as well as the informality of their commercial activities and the workers hiring. |
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