Gestión contable para mejorar la toma de decisiones en las empresas que expenden productos veterinarios en el cantón El Carmen Accounting management to improve decision-making in companies that sell veterinary products in the canton of El Carmen

Abstract

This research was carried out with the objective of knowing if the small companies dedicated to the commercialization of veterinary supplies have an accounting system that provides them with appropriate support to carry out their economic activities with real and reliable information. In addition, it seeks to implement knowledge about financial analysis and its application so that companies have good decision making to increase their profits. To obtain the data, interviews were conducted with the personnel working in veterinary clinics, considering the people who have the power to make decisions in these companies. As a result, it was observed that there is no accounting-financial management in the vending companies of veterinary products in the El Carmen canton; they do not have an accounting system, resulting in a manual record of transactions in the minority of cases. In most companies, a record was omitted, be it worse yet technical manual, customer record, inventory control, the same ones that are the main source of the nature of the business. Another important finding was the ignorance of financial analysis in said personnel, generating disadvantages for their businesses, making it difficult to obtain viable loans from financial institutions in order to increase their liquidity; as well as not having the use of tools such as horizontal and vertical analysis and application of financial ratios affects good decision making for their companies