Diseñar un Manual de procedimientos contables para la empresa Consulglobal S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de titulación se basa en hechos que provocan que las empresas sean vulnerables debido a la falta de organización de la información contable, creándose situaciones que hacen que la información obtenida sea poco confiable, al igual que los procesos contables tengan deficiencias en su estructuración que no son acordes a lo que la ley establece, estos sucesos ocurren en pequeñas empresas que de manera empírica manejan sus negocios, por lo que afecta a la toma de decisiones provocando que las empresas no sigan en el mercado. Este trabajo se dirige de manera directa a las cuentas por cobrar, ya que es una parte fundamental e importante de la compañía a analizar y evaluar debido a que se crean diferencias en el tratamiento contable que recibe esta cuenta y por lo tanto afecta al proceso contable en especial a la recuperación de la cartera de la entidad. Ante lo expuesto se determina la importancia de diseñar un manual de procedimiento de cuentas por cobrar para la empresa Consulglobal Auditores & Consultores S.A. Y que permitan que se tenga información fiable, que ayude a una correcta toma de decisiones sin margen de error y por otra parte, tener menos cuentas con fecha de vencimiento limitadas y una recuperación de cartera satisfactoria, este será de mucha ayuda porque logra que los procesos se cumplan a cabalidad.
The present titling work is based on facts that cause companies to be vulnerable due to the lack of organization of accounting information, creating situations that make the information obtained unreliable, as well as the accounting processes have deficiencies in their structuring that are not in accordance with what the law establishes, these events occur in small companies that empirically manage their business, so it affects the decision making causing companies not to continue in the market. This work is directed directly to accounts receivable, since it is a fundamental and important part of the company to be analyzed and evaluated because differences are created in the accounting treatment that this account receives and therefore affects the accounting process especially the recovery of the entity's portfolio. In light of the foregoing, the importance of designing a manual of accounts receivable procedure for the company Consulglobal Auditores & Consultores S.A. And that allow to have reliable information, to help a correct decision-making without margin of error and on the other hand, to have fewer accounts with limited due dates and a satisfactory portfolio recovery, this will be very helpful because it ensures that processes are fully met.
The present titling work is based on facts that cause companies to be vulnerable due to the lack of organization of accounting information, creating situations that make the information obtained unreliable, as well as the accounting processes have deficiencies in their structuring that are not in accordance with what the law establishes, these events occur in small companies that empirically manage their business, so it affects the decision making causing companies not to continue in the market. This work is directed directly to accounts receivable, since it is a fundamental and important part of the company to be analyzed and evaluated because differences are created in the accounting treatment that this account receives and therefore affects the accounting process especially the recovery of the entity's portfolio. In light of the foregoing, the importance of designing a manual of accounts receivable procedure for the company Consulglobal Auditores & Consultores S.A. And that allow to have reliable information, to help a correct decision-making without margin of error and on the other hand, to have fewer accounts with limited due dates and a satisfactory portfolio recovery, this will be very helpful because it ensures that processes are fully met.
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DISEÑAR, MANUAL DE PROCEDIMIENTOS, PROCESOS CONTABLES, CUENTAS POR COBRAR