Diseño de manual de procedimientos contables para la empresa Constructora S.A
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo pretende evidenciar los impactos que está ocasionando la gestión administrativa del departamento de contabilidad. La empresa Constructora S.A., se dedica a la construcción de bienes inmuebles y demás negocios inmobiliarios. El principal factor de la problemática es que el personal del departamento de contabilidad registra las transacciones y demás hechos económicos que afectan a la empresa en cuentas que no corresponden y los estados financieros no son fiables. El diseño de la investigación para el presente trabajo es de campo, de tipo descriptivo y analítico, lo cual permitió analizar el contexto del departamento de contabilidad y reconocer las debilidades manifestadas. En la recopilación y análisis de datos se utilizaron las técnicas de encuesta y la revisión documental. Los instrumentos de investigación fueron cuestionarios y documentos utilizados en el área de contabilidad. Se puede concluir que la elaboración de un manual de procesos administrativos para el departamento contable le permitirá a la empresa reducir las debilidades presentadas en el área de estudio con el objetivo de mejorar el nivel de desempeño y contribuir al logro de los objetivos de la organización.
The present work tries to show the impacts that the administrative management of the accounting department is causing. The company Constructora S.A., is dedicated to the construction of real estate and other real estate businesses. The main factor of the problem is that the personnel of the accounting department records the transactions and other economic events that affect the company in accounts that do not correspond and the financial statements are not reliable. The design of the investigation for the present work is of field, of descriptive and analytical type, which allowed to analyze the context of the accounting department and to recognize the manifested weaknesses. In the collection and analysis of data, the survey techniques and the documentary review were used. The research instruments were questionnaires and documents used in the accounting area. It can be concluded that the preparation of a manual of administrative processes for the accounting department will allow the company to reduce the weaknesses presented in the study area in order to improve the level of performance and contribute to the achievement of the organization's objectives.
The present work tries to show the impacts that the administrative management of the accounting department is causing. The company Constructora S.A., is dedicated to the construction of real estate and other real estate businesses. The main factor of the problem is that the personnel of the accounting department records the transactions and other economic events that affect the company in accounts that do not correspond and the financial statements are not reliable. The design of the investigation for the present work is of field, of descriptive and analytical type, which allowed to analyze the context of the accounting department and to recognize the manifested weaknesses. In the collection and analysis of data, the survey techniques and the documentary review were used. The research instruments were questionnaires and documents used in the accounting area. It can be concluded that the preparation of a manual of administrative processes for the accounting department will allow the company to reduce the weaknesses presented in the study area in order to improve the level of performance and contribute to the achievement of the organization's objectives.
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ADMINISTRACIÓN FINANCIERA, CONSTRUCCIÓN, CONTABILIDAD, COSO