Gestión contable del sector comercial de la calle Alajuela de la ciudad de Portoviejo, en el primer semestre del año 2022 Accounting management for the commercial sector of Alajuela street in the city of Portoviejo from the first half of 2022

Abstract

Accounting management is important for all commercial activity, this being the set of operations, transactions, inputs and outputs, cash flows, balance sheets, in short, an integral set focused on the control of money movements and merchandise or services that are offered. The objective of the present investigation is to determine the accounting management carried out in the commercial sector of Alajuela Street in the city of Portoviejo in the first semester of the year 2022; For this purpose, the descriptive methodology was used, also indicating that it is a research with a mixed and cross-sectional approach. The survey was applied as a technique, with its research instrument a set of closed questions to 61 merchants concentrated in the proposed territorial location. The results obtained show that the sector does not have effective accounting management, evidencing inadequate control, for example, of: assets, inventories, suppliers, income and expenses; It was also determined that half of the participants know basic accounting principles, but do not know how to apply these tools in their businesses. It is concluded that the accounting management applied in the sector under study does not comply with standards that allow maintaining order in their account records and/or deviation or loss of profits from their businesses