Evaluación del registro contable de ingresos y egresos y su impacto en la toma de decisiones financieras en la empresa Transporte Arroyo & Naranjo Transgda S.A., ubicada en Guanujo, cantón Guaranda, provincia Bolívar, en el periodo 2024.

Abstract

This research aimed to evaluate the accounting records of income and expenses to determine their impact on financial decision-making and to propose an improvement program to strengthen accounting management, in order to determine whether the quality of accounting information influenced financial management. The methodology used was a mixed and descriptive approach, employing surveys of accounting staff, an interview with the manager, and documentary analysis of the financial records provided by the company. The main results showed that, although the company maintained acceptable management of accounting records, there were weaknesses related to the timely updating of information, the delayed correction of errors, and limited supervision, which affected the reliability of the accounting data and hindered timely financial decision-making. It is concluded that strengthening the processes of record-keeping, supervision, and internal control is fundamental to improving the quality of accounting information.