Diseño de un manual de procesos para el área contable de la empresa Centro Electromecánico C.A.
Fecha
2018
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Universidada de Guayaquil Facutad de Ciencias Administrativas
Resumen
El presente caso de estudio tiene como objetivo principal diseñar un manual de procesos para el área contable en la empresa Centro Electromecánico C.A. para mejorar en el colaborador su desempeño e integración de resultados al momento de presentar informes a gerencia. Al carecer de un manual de procesos que describa a los colaboradores cuales son las funciones específicas del puesto o cargo que fueron asignados se tiende a dispersar el trabajo a desconocer como en realidad se debe emplear los recursos por ello la importancia de diseñar el manual. En el marco teórico se establecen los aportes de los investigadores que han profundizado la importancia de diseñar un manual de procesos, así como la variedad de autores que manifiestan sus puntos de vista complementando la conceptualización referenciado a los manuales de procesos. La metodología aplicada para la recopilación de datos es la investigación descriptiva y cuantitativa fundamentada en encuestas con el propósito de determinar las características primordiales de cada una de las funciones, evaluando las principales debilidades. Esto se realizó tomando como población siete colaboradores del área contable, también se estableció entrevistas dirigidas al gerente general y contralor de la compañía como representantes directos. Las conclusiones y recomendaciones dadas están enfocadas en el diseño del manual de procesos como un referente guía, donde se describe de manera detallada y de manera gráfica el uso de organigramas y diagramas de flujo dando las pautas a seguir en las distintas actividades y/o procesos que se llevan a cabo en el área contable.
The main objective of this case study is to design a process manual for the accounting area at Centro Electromecánico C.A. to improve the collaborator's performance and integration of results when submitting reports to management. Lacking a process manual that describes the employees what are the specific functions of the position or position that were assigned tends to disperse the work to ignore how resources should be used because of this the importance of designing the manual. In the theoretical framework, the contributions of researchers who have deepened the importance of designing a process manual are established, as well as the variety of authors who express their points of view complementing the conceptualization referenced to the process manuals. The methodology applied for data collection is descriptive and quantitative research based on surveys with the purpose of determining the main characteristics of each of the functions, evaluating the main weaknesses. This was done taking as a population seven collaborators of the accounting area, also established interviews directed to the general manager and controller of the company as direct representatives. The conclusions and recommendations given are focused on the design of the process manual as a reference guide, where the use of flowcharts and flowcharts is described in a detailed and graphic way, giving the guidelines to follow in the different activities and / or processes that are carried out in the accounting area.
The main objective of this case study is to design a process manual for the accounting area at Centro Electromecánico C.A. to improve the collaborator's performance and integration of results when submitting reports to management. Lacking a process manual that describes the employees what are the specific functions of the position or position that were assigned tends to disperse the work to ignore how resources should be used because of this the importance of designing the manual. In the theoretical framework, the contributions of researchers who have deepened the importance of designing a process manual are established, as well as the variety of authors who express their points of view complementing the conceptualization referenced to the process manuals. The methodology applied for data collection is descriptive and quantitative research based on surveys with the purpose of determining the main characteristics of each of the functions, evaluating the main weaknesses. This was done taking as a population seven collaborators of the accounting area, also established interviews directed to the general manager and controller of the company as direct representatives. The conclusions and recommendations given are focused on the design of the process manual as a reference guide, where the use of flowcharts and flowcharts is described in a detailed and graphic way, giving the guidelines to follow in the different activities and / or processes that are carried out in the accounting area.
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Palabras clave
MANUAL DE PROCEDIMIENTOS, FLUJOGRAMAS, ÁREA CONTABLE