Procedure for the management of accounting information in companies in the commerce sector

Abstract

At present, it is increasingly necessary to process accounting information with greater speed, quality, reliability of the information and proper functioning of the system, guaranteeing correct decision making to achieve the fulfillment of the goals and objectives set in each entity. The characterization of the entity allowed to verify the organizational deficiencies presented with the accounting information that hinder the aspects related to the informative problems, the organization of the management processes and the realization of activities that have an impact on the decision-making process. The objective of this article is: to show a procedure for the management of accounting information, based on the Cascade Methodology. The proposed procedure is structured in five stages, and its implementation contributed to the improvement of the different processes and sub-processes of each subsystem in correspondence with the updating of the economic model, improving the decision-making process. Its application was developed in the Commerce Enterprise of Pinar del Río. Theoretical and empirical methods were applied, which allowed the collection and credibility of the information presented.