Diseño de control interno contable en la empresa Oceanegsa S.A. Año 2016
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Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El contenido del documento presenta la situación actual de la empresa Oceanegsa S.A. respecto al flujo que sigue la información contable y cómo este proceso no ha sido efectuado de forma correcta, principalmente por la falta de directrices concretas que orienten al personal. Por medio de esa recopilación se conoció en detalle las falencias de la empresa como su desorganización administrativa, errores en la comunicación de información contable y estructura jerárquica no respetada, es por eso que se propone diseñar un modelo de control interno contable aplicado en la empresa Oceanegsa S.A. para corregir esas falencias ; se hará el desarrollo de los pasos que cada uno de los departamentos de la compañía debe realizar con el fin de que el asiento contable sea el correcto sin omitir ningún valor.
The content of the document presents the current situation of the company Oceanegsa S.A. to the flow that follows the accounting information and how this process has not been carried out correctly, mainly because of the lack of specific guidelines to guide staff. Through this collection was known in detail the shortcomings of the company and its administrative disorganization, miscommunication not respected accounting and hierarchical structure, which is why it is important to design a model of accounting internal control relevant to the company Oceanegsa SA to correct these shortcomings and the steps that each of the departments of the company must perform in order that the accounting entry is correct without omitting any value are presented.
The content of the document presents the current situation of the company Oceanegsa S.A. to the flow that follows the accounting information and how this process has not been carried out correctly, mainly because of the lack of specific guidelines to guide staff. Through this collection was known in detail the shortcomings of the company and its administrative disorganization, miscommunication not respected accounting and hierarchical structure, which is why it is important to design a model of accounting internal control relevant to the company Oceanegsa SA to correct these shortcomings and the steps that each of the departments of the company must perform in order that the accounting entry is correct without omitting any value are presented.
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Palabras clave
CONTABILIDAD, CONTROL INTERNO, PLAN DE CUENTAS, CICLO CONTABLE