Diseño de manual de control interno para el departamento contable Cartransur S.A.
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Cartransur, es una empresa de servicio que se ha mantenido en el mercado durante 5 años, sus estados financieros por no ser presentados en el momento oportuno ante los entes reguladores generan multa pudiendo evitarse si la empresa contara con un manual de procedimientos donde se le asigne al personal sus respectivas responsabilidades y delegación de cargos. En la actualidad la entidad no cuenta con un organigrama contable y a su vez no consta un manual de procedimientos para el personal de dicho departamento, los trabajadores pertenecientes al departamento contable realizan varias funciones dentro de la empresa y por este motivo no culminan el trabajo asignado, ya que sus delegaciones y responsabilidades no se encuentran establecidas, por esta razón se pretende presentar una propuesta al propietario o Gerente General de la empresa, empezando por diseñar el organigrama del departamento contable, hasta elaborar el manual de procedimientos para el personal.
Cartransur, is a company of service that has been supported on the market for 5 years, its financial conditions for not being presented in the opportune moment before the regulatory entities generate fine be able to be prevented if the company will be provided with a manual of procedures where there should be assigned to the personnel its respective responsibilities and delegation of charges. At present the entity is not provided with a countable flow chart and in turn a procedures manual does not consist for the personnel of the above mentioned area, the workpeople belonging to the countable area realize several functions inside the company and for this motive they do not reach the assigned work, since its delegations and responsibilities are not established, for this reason one tries to present a proposal to the owner or General manager of the company, starting for designing the flow chart of the countable area, up to preparing the procedures manual for the personnel.
Cartransur, is a company of service that has been supported on the market for 5 years, its financial conditions for not being presented in the opportune moment before the regulatory entities generate fine be able to be prevented if the company will be provided with a manual of procedures where there should be assigned to the personnel its respective responsibilities and delegation of charges. At present the entity is not provided with a countable flow chart and in turn a procedures manual does not consist for the personnel of the above mentioned area, the workpeople belonging to the countable area realize several functions inside the company and for this motive they do not reach the assigned work, since its delegations and responsibilities are not established, for this reason one tries to present a proposal to the owner or General manager of the company, starting for designing the flow chart of the countable area, up to preparing the procedures manual for the personnel.
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Palabras clave
CONTROL INTERNO, MANUAL DE PROCEDIMIENTO, ORGANIGRAMA