Propuesta metodológica para aplicación del encargo de procedimientos acordados sobre información financiera y no financiera en empresas del sector farmacéutico comercial de la ciudad de Guayaquil.

Abstract

This research seeks to develop a methodological proposal for the application of the commission of agreed procedures on financial and non-financial information of the commercial pharmaceutical sector of the city of Guayaquil. The research will be descriptive because the steps to follow to propose this methodology will be detailed. The research sources to be used are secondary, such as national and international laws published about the application of orders of agreed procedures on financial and non-financial information in companies. Also, the scientific articles prepared on the subject and the educational and institutional reports on the procedural orders will be used. On the other hand, primary research sources such as employee surveys of pharmaceutical distribution companies will be used. Of the cases presented in the XYZ company, it was possible to reach the following conclusion: from the first case it was possible to conclude: three inconsistences were found in receipts of payments. From the second case presented, it was possible to conclude: In the administrative portfolio that are included clients with expiration dates established in the rules for expired accounts established by the company except a client who wasn’t transferred to the Bad Zone because the Credit Committee in charge of that action haven’t have a meet.