Diseño de un manual de políticas y funciones contables para Megarent S.A
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El propósito del presente trabajo consiste en la elaboración de un “Manual de políticas y funciones contables para Megarent S.A.”, dedicada a la renta de maquinaria pesada. La empresa al momento no cuenta con una guía para el desarrollo de sus procesos contables, la cual es una de las principales herramientas para evitar la incorrecta delegación de funciones, que provoca un exceso de carga laboral entre el personal en este caso del área contable, mejorando sus procesos contables, para así evitar errores en la presentación de los estados financieros y agilitar el desarrollo de sus actividades. El tipo de investigación utilizada en el desarrollo de este trabajo es descriptiva, correlacional y explicativa , por medio de la aplicación de las técnicas de la entrevista y la observación, que se realizaron a los trabajadores del departamento contable, con las cuales se obtuvo la importancia de la existencia de un manual de políticas y funciones contables, estableciendo políticas y flujograma, para el correcto desempeño de las tareas a realizarse en el área contables, con el diseño de esta propuesta en Megarent S.A., se espera contribuir a un manejo más adecuado en la toma de decisiones, logrando que la empresa cumpla con sus metas y objetivos establecidos.
The purpose of this paper is the elaboration of a "Handbook of accounting Policies and functions for Megarent S.A.", dedicated to the rent of heavy machinery. The company at the moment does not have a guide for the development of its accounting processes, which is one of the main tools to avoid the incorrect delegation of functions, which causes an excess of labor load between the personnel in this case of the accounting area, improving their accounting processes, in order to avoid errors in the presentation of the financial statements and expedite the development of their activities. The type of research used in the development of this work is descriptive, correlational and explanatory, by means of the application of the techniques of the interview and the observation, that were carried out to the workers of the accounting department, with which It obtained the importance of the existence of a handbook of policies and accounting functions, establishing policies and flow, for the correct performance of the tasks to be carried out in the accounting area, with the design of this proposal in Megarent SA, it is expected to contribute to a more appropriate management in the making decisions, making the company comply with its goals and objectives.
The purpose of this paper is the elaboration of a "Handbook of accounting Policies and functions for Megarent S.A.", dedicated to the rent of heavy machinery. The company at the moment does not have a guide for the development of its accounting processes, which is one of the main tools to avoid the incorrect delegation of functions, which causes an excess of labor load between the personnel in this case of the accounting area, improving their accounting processes, in order to avoid errors in the presentation of the financial statements and expedite the development of their activities. The type of research used in the development of this work is descriptive, correlational and explanatory, by means of the application of the techniques of the interview and the observation, that were carried out to the workers of the accounting department, with which It obtained the importance of the existence of a handbook of policies and accounting functions, establishing policies and flow, for the correct performance of the tasks to be carried out in the accounting area, with the design of this proposal in Megarent SA, it is expected to contribute to a more appropriate management in the making decisions, making the company comply with its goals and objectives.
Descripción
Palabras clave
MANUAL, POLÍTICAS, FUNCIONES, FLUJOGRAMAS