Modelo de un sistema de costos y control interno para los restaurantes de comida típica del centro de la ciudad de Ibarra

Abstract

The present research project is named, Model of a System of Costs and Internal Control for the restaurants of typical food of the center of the city of Ibarra. The problem to be solved, is born by the need to carry an adequate accounting control for the restaurants of typical food, process that will help them to control and verify the economic movements of these; currently, they do not have adequate control of income, expenses or any accounting control; fact that leads to an instability of business. It is necessary to implement an accounting system, which helps them to control all the economic aspects that these businesses require, to verify if the business is taking the right way or there is a loss and the business is not profitable. For the above, has seen the need to raise a cost system model and internal control for typical food restaurants, which are operating in the city center, seeking to help and collaborate with the progress of these businesses.