Ventajas y desventajas de la tercerización de los servicios de contabilidad en las agencias de viaje ubicadas en el norte de Quito, durante los últimos tres años.

Abstract

The outsourcing of accounting services in the country is currently an important activity that has a high participation in the services market. Travel agencies, for their part, move a large amount of money and their important source of the country's income, the activities that modify these means are part of the sustainable economy, and that is why it is in constant regulation and vigilance. In the country, the term of outsourcing is contemplated in some regulations, but there is an absence of specialized regulations that regulate the relationships between outsourcing companies and their clients. This study analyzes the advantages and disadvantages of outsourcing specific accounting in the travel agency sector that is located in the city of Quito. There are no assumptions prior to the study, everything is reflected in the investigation and in the responses issued by representatives of the agencies that declared such outsourcing during the last three years. Analyze the fields that refer to the relationship and the results detected with this outsourcing. These types of services have been developed for a considerable time in which it is possible to evaluate the assertiveness of their operation, as well as being positive in relation to the fulfillment of expectations and the preparation of accounting according to the sector. The outstanding advantages were: cost reduction, timely delivery of information, corrected presentation of accounting to Control Bodies, tax benefits, technology for the optimization of resources, real and chronological accounting information, improvement of accounting management and tax, financial and legal. The disadvantages found are minimal, but it includes some limitations on the part of control entities, which are not frequent, there is the non-application of agency policies, incomprehensibility of information per user, lack of updating of knowledge of the outsourcing staff, and monetary losses / legal problems, but not losses.