Estudio de viabilidad de expansión de la empresa la Llanerita de la ciudad de Villavicencio

Abstract

The non-experimental descriptive study, under qualitative paradigm, whose study area includes the accounting process and financial, organizational, legal and commercial of the company La Llanerita. The review carried out in the company revealed that it did not keep any type of accounting record, it was not legally registered. As a result, the organizational structure was carried out, the necessary steps for its formal constitution as a Simplified Stock Company were made clear, the budgets for costs, expenses and income, cash flow, initial balance and profit and loss statement were prepared. The financial indicators applied showed that the project is financially viable. Finding as a limitation the lack of information, which could be reconstructed thanks to documentation that was on file (purchase invoices, sales, expenses, utility bills, etc.).