Diseño de un manual de políticas y procedimientos para el área de tesorería de Recynter S.A.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el presente trabajo de investigación se propone un diseño de un Manual de Políticas y procedimiento para el área de tesorería de Recynter S.A. cuya actividad comercial consiste en la compra y venta al por mayor de materiales ferrosos y no ferrosos. Siendo Recynter una empresa con una gran acogida en el mercado, lo cual conlleva a una fluidez de efectivos y equivalente al efectivo en el área de tesorería, la cual aún no cuenta con políticas y procedimientos, los cuales permitan una buena administración de los recursos financieros.
Al diseñar políticas y procedimientos para el área de tesorería se consideraría como una herramienta fundamental para la empresa, ya que establecería lineamientos que permitan un adecuado control de los recursos que se manejan en el área de tesorería. Siendo considerada una guía para los diferentes procesos que se realizan en el área de tesorería bajo controles preestablecidos.
Metodológicamente el trabajo investigativo fue aplicado a todo el personal que labora en el área de tesorería por medio de una entrevista estructurada y una encuesta, donde la población está formada por doces personas y se tomó como muestra a toda la población ya que es una muestra pequeña por medio de estos resultados se permite determinar con mayor exactitud cuáles son las falencias existentes del área de tesorería lo cual no les permite tomar las decisiones acertadas.
In the present research work, a design of a Policy and Procedure Manual for the treasury area of Recynter S.A. whose commercial activity consists of the purchase and wholesale of ferrous and non-ferrous materials. Being Recynter a company with a great reception in the market, which leads to a cash flow and equivalent to cash in the treasury area, which still does not have policies and procedures, which allow a good administration of financial resources . When designing policies and procedures for the treasury area, it would be considered a fundamental tool for the company, since it would establish guidelines that allow an adequate control of the resources that are managed in the treasury area. Being considered a guide for the different processes that are carried out in the treasury area under pre-established controls. Methodologically, the investigative work was applied to all personnel working in the treasury area through a structured interview and a survey, where the population is made up of twelve people and the entire population was taken as a sample since it is a small sample By means of these results, it is possible to determine with greater accuracy which are the existing shortcomings of the treasury area, which does not allow them to make the right decisions.
In the present research work, a design of a Policy and Procedure Manual for the treasury area of Recynter S.A. whose commercial activity consists of the purchase and wholesale of ferrous and non-ferrous materials. Being Recynter a company with a great reception in the market, which leads to a cash flow and equivalent to cash in the treasury area, which still does not have policies and procedures, which allow a good administration of financial resources . When designing policies and procedures for the treasury area, it would be considered a fundamental tool for the company, since it would establish guidelines that allow an adequate control of the resources that are managed in the treasury area. Being considered a guide for the different processes that are carried out in the treasury area under pre-established controls. Methodologically, the investigative work was applied to all personnel working in the treasury area through a structured interview and a survey, where the population is made up of twelve people and the entire population was taken as a sample since it is a small sample By means of these results, it is possible to determine with greater accuracy which are the existing shortcomings of the treasury area, which does not allow them to make the right decisions.
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Palabras clave
DISEÑO, POLÍTICAS, PROCEDIMIENTOS, TESORERÍA