| Revista: | Face: revista de la Facultad de Ciencias Económicas y Empresariales |
| Base de datos: | |
| Número de sistema: | 000576687 |
| ISSN: | 2500-9338 |
| Autores: | Pantoja Ruano, Carlos Andrés1 David Guerrero, Diego Fernando1 Goyes Eraso, Sandra Lucía1 López Díaz, Víctor Hugo2 |
| Instituciones: | 1Universidad Cesmag, 2Universidad Mariana, |
| Año: | 2023 |
| Volumen: | 23 |
| Número: | 1 |
| Paginación: | 145-155 |
| País: | Colombia |
| Idioma: | Español |
| Resumen en inglés | This paper aims to reflect the reality of the Tuquerreña company immersed in the tourism sector in accordance with the incipient accounting and financial processes that are applied today to record the different economic operations. There is no database that allows structuring an X-ray of the current situation of the companies that are dedicated to providing tourist services in the municipality of Túquerres in accounting and financial matters. It"s seeks to identify the accounting processes that are being applied in small and medium-sized companies in the tourism sector in the municipality of Túquerres (N). A survey was applied to a sample made up of 94 people from whom valuable knowledge was obtained to understand the phenomenon under study. The absence of well-defined accounting processes that generate certain shortcomings in the finances of the tourism company in the municipality of Túquerres is identified. It is necessary that improvement and improvement actions be carried out in the accounting and financial processes of this type of organization in order to promote the growth and sustainability of this economic sector. |
| Resumen en español | This paper aims to reflect the reality of the Tuquerreña company immersed in the tourism sector in accordance with the incipient accounting and financial processes that are applied today to record the different economic operations. There is no database that allows structuring an X-ray of the current situation of the companies that are dedicated to providing tourist services in the municipality of Túquerres in accounting and financial matters. It"s seeks to identify the accounting processes that are being applied in small and medium-sized companies in the tourism sector in the municipality of Túquerres (N). A survey was applied to a sample made up of 94 people from whom valuable knowledge was obtained to understand the phenomenon under study. The absence of well-defined accounting processes that generate certain shortcomings in the finances of the tourism company in the municipality of Túquerres is identified. It is necessary that improvement and improvement actions be carried out in the accounting and financial processes of this type of organization in order to promote the growth and sustainability of this economic sector. |
| Resumen en español | Este artigo pretende refletir a realidade vivida pelas empresas do sector do turismo em Túquerres, de acordo com os incipientes processos contabilísticos e financeiros que hoje são aplicados para registar as diferentes operações económicas, uma vez que não existe uma base de dados que estruture uma radiografia da situação atual das empresas dedicadas à prestação de serviços turísticos no município de Túquerres em matéria contabilística e financeira. O objetivo é identificar os processos contabilísticos que estão a ser aplicados nas pequenas e médias empresas do sector do turismo no município de Túquerres (N). Foi aplicado um inquérito a uma amostra de 94 pessoas, a partir do qual se obtiveram conhecimentos valiosos para a compreensão do fenómeno em estudo. Identifica-se a ausência de processos contabilísticos bem definidos, o que gera certas deficiências nas finanças da empresa turística do município de Túquerres. É necessário melhorar e aperfeiçoar os processos contabilísticos e financeiros deste tipo de organização, de forma a promover o crescimento e a sustentabilidade deste sector económico. |
| Palabras clave: | Contabilidad, turismo, crecimiento, procesos |
| Keyword: | Accounting, tourism, growth, processes |
| Texto completo: | Texto completo (Ver PDF) Texto completo (Ver HTML) |
