Determinación contable de reestructuración y liquidación a empresas medianas del sector manufacturero.

Abstract

The main object of this research is the accounting determination of the reorganization and liquidation processes in medium-sized companies in the manufacturing sector, in order to identify the role of accounting in the insolvency processes. In this order of ideas along the project the problematic one is developed from a literary scope, where the bibliographical information by several authors is characterized to understand the field in question, on the other hand, due to the subject is ample in the enterprise structure of the sector, it is necessary to complement the verified information with real aspects, is for that reason also an analysis of the general aspects of the companies and the experience of a professional in the subject is included. From this the project is developed under a qualitative, quantitative and descriptive analysis for the promotion of accounting in insolvent companies