Análisis para estructurar un manual de políticas y procedimientos contables para el óptimo manejo de las operaciones comerciales de la compañia Netflixcorp S.A
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Fecha
2015
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación tiene como objetivo principal el
análisis para estructurar un manual de políticas y procedimientos para el
departamento de contabilidad. La aplicación de la metodología del trabajo,
se hizo a través de una investigación de campo utilizando la encuesta
como técnica de recolección de datos y a la observación directa. Mediante
el análisis realizado se pudo evidenciar ineficiencias en el departamento
de contabilidad. Dichas ineficiencias se deben principalmente a la falta de
conocimiento contable del personal y a la inestabilidad del mismo, es por
tal razón que mediante un manual se documente los procedimientos
siendo conocidos y aplicados por el nuevo personal lo cual le permitirá a
la compañía optimizar tiempo en inducción al puesto. La aplicación de los
manuales es de gran utilidad en las compañías siendo un documento de
guía al personal en el desarrollo sus actividades.
Esta investigación se compone de tres capítulos conformados de la
siguiente manera; el primer capítulo está conformado por la teoría
existente que abarca todo lo relacionado con la propuesta de un manual;
el segundo capítulo lo conforme la metodología empleada para realizar el
análisis y los resultados de la encuesta aplicada al personal de la
compañía; el tercer capítulo es la propuesta del manual el cual contiene
los procedimientos actuales para el ingreso de la información contable
como: procedimientos de recepción de facturas y pago de proveedores,
procedimientos de facturación y cobranza , procedimientos de ingreso de depósitos y procedimientos de contratos y actas de finiquito.
This research work has as its primary objective the analysis to build a manual of policies and procedures for the accounting department. The application of the methodology of the work, it was done through a field research using the survey as a technique for data collection and to direct observation. Through the analysis demonstrate inefficiencies in the accounting department. Such inefficiencies are due mainly to the lack of accounting knowledge and staff to the instability of the same it, that is why using a manual document the procedures being known and applied by the new staff, which will allow the company optimize time in induction to the post. The implementation of the manuals is of great utility in the companies being a document to guide the staff in the development of its activities. This research consists of three chapters made up as follows: The first chapter consists of the existing theory that encompasses everything related to the proposal of a manual; the second chapter as the methodology used for analysis and the results of the survey of the staff of the company; The third chapter is the proposal of the manual which contains the current procedures for the entry of accounting information such as procedures for receipt of invoices and payment of suppliers, billing and collection procedures, deposits entry procedures, contracts and settlement records .
This research work has as its primary objective the analysis to build a manual of policies and procedures for the accounting department. The application of the methodology of the work, it was done through a field research using the survey as a technique for data collection and to direct observation. Through the analysis demonstrate inefficiencies in the accounting department. Such inefficiencies are due mainly to the lack of accounting knowledge and staff to the instability of the same it, that is why using a manual document the procedures being known and applied by the new staff, which will allow the company optimize time in induction to the post. The implementation of the manuals is of great utility in the companies being a document to guide the staff in the development of its activities. This research consists of three chapters made up as follows: The first chapter consists of the existing theory that encompasses everything related to the proposal of a manual; the second chapter as the methodology used for analysis and the results of the survey of the staff of the company; The third chapter is the proposal of the manual which contains the current procedures for the entry of accounting information such as procedures for receipt of invoices and payment of suppliers, billing and collection procedures, deposits entry procedures, contracts and settlement records .
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POLÍTICAS, PROCEDIMIENTOS, CONTROL INTERNO