Accounting systems, impact on decision making at service stations

Abstract

This article analyzed the incidence of accounting systems in decision-making for the year 2021, of the five existing fuel service stations in the Chone canton, Manabí province, Ecuador. The methodological approach was descriptive and secondary information sources such as document analysis were used. In addition, with the application of instruments such as the questionnaire through the survey and interview in a population of 10 people, made up of 5 accountants and 5 managers of fuel service stations. Likewise, results were obtained that demonstrated the importance of accounting systems in decision-making at the different fuel stations and with greater relevance in a year as complicated as 2021 was due to the double crisis that occurred (health and economic), achieving optimal use of economic resources. Finally, accounting systems have a positive impact on decision-making because they allow entities to improve planning, organization and management processes so that members of fuel service stations make the best decisions from the economic point of view, administrative and operational accountant. Likewise, it allows to reduce the probabilities of generating losses in the management of financial assets.