Diseño de un manual de funciones contables para la compañía Delphin Reverse System S.A
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Este proyecto de tesis titulado diseño de un manual de funciones contables para la
compañía Delphin Reverse System Manabí s. A. Dereosym, se da por la problemática de
que el personal de contabilidad no coordina sus actividades y tampoco las tiene
establecidas en algún documento, si no que realizan las tareas por sinergia, causando de
esta manera que en el proceso de ingresar la información en el sistema contable, esta se
duplique, no se la registre ocasionando así que el departamento de contabilidad emita los
estados financieros con información que no es correcta lo que conllevaría a una mala toma
de decisiones al momento de hacer una negociación. Una de las técnicas que se utiliza en
este trabajo es la descriptiva, la misma que se desarrolla mediante la aplicación de
encuestas realizadas al personal del departamento de contabilidad, razón por la cual se
puede concluir que la compañía se vería beneficiada con la implementación de dicho
manual de funciones contables, el mismo que contara con el detalle de cada una de las
actividades a realizarse por cada puesto de trabajo dentro del área contable, para que así se
pueda llevar de una manera organizada el proceso de todo los registros de la información
contable.
This thesis Project titled, design of a manual of accounting functions for the company Delphin Reverse System Manabí S. A. Dereosym, is given by the problem that the accounting staff does not coordinate their activities and has not established them in any document, but their performs the tasks by synergy, causing that in the process of introducing the information in the accounting system, this is doubled, do not register it which causes the accounting department to issue financial statements with information that is not correct, which would lead to poor decision-making at the time of conducting a negotiation. One of the techniques used in this work is the descriptive, which is developed through the application of surveys to the personnel of the accounting department, so it can be concluded that the company could benefit from the application of this manual of accounting functions it will have the details of each of the activities that have been carried out for each position within the accounting area, so that the process of all the accounting information records will be carried out in an organized manner.
This thesis Project titled, design of a manual of accounting functions for the company Delphin Reverse System Manabí S. A. Dereosym, is given by the problem that the accounting staff does not coordinate their activities and has not established them in any document, but their performs the tasks by synergy, causing that in the process of introducing the information in the accounting system, this is doubled, do not register it which causes the accounting department to issue financial statements with information that is not correct, which would lead to poor decision-making at the time of conducting a negotiation. One of the techniques used in this work is the descriptive, which is developed through the application of surveys to the personnel of the accounting department, so it can be concluded that the company could benefit from the application of this manual of accounting functions it will have the details of each of the activities that have been carried out for each position within the accounting area, so that the process of all the accounting information records will be carried out in an organized manner.
Descripción
Palabras clave
MANUALES, FUNCIONES, PROCEDIMIENTOS, INFORMACIÓN CONTABLE