Diseño de un manual de procedimientos y políticas contables para mejorar las actividades de la empresa Villacís Alvarado Oscar Eduardo
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente estudio fue desarrollado en la empresa Villacís Alvarado Oscar Eduardo con el objetivo de diseñar un manual de procedimientos y políticas contables para mejorar las actividades diarias de la empresa con el fin de eliminar las deficiencias y debilidades que se dan en el departamento contable durante los procesos que se realizan inadecuadamente debido al mal uso de la información. En la investigación se aplicó teorías y conceptos básicos como el control interno. Se utilizó el tipo de investigación descriptiva y de campo, las técnicas utilizadas para la recolección de datos fueron la observación directa, la entrevista al gerente y al contador, encuesta a los empleados del área contable y administrativo, las preguntas fueron basadas a la problemática actual que atraviesa la empresa, con las cuales se logró determinar la usencia de procedimientos para el proceso del manejo de la información contable. Con los resultados obtenidos se determinó la propuesta para optimizar los procesos actuales, por lo que se procedió a desarrollar los procedimientos necesarios para los colaboradores del área contable de la empresa.
The present study was developed in the company Villacís Alvarado Oscar Eduardo with the objective of designing a manual of procedures and accounting policies to improve the daily activities of the company in order to eliminate the deficiencies and weaknesses that occur in the accounting department during the processes that are performed improperly due to misuse of information. In the research, theories and basic concepts such as internal control were applied. The type of descriptive and field research was used, the techniques used for data collection were direct observation, the interview with the manager and the accountant, survey of the accounting and administrative employees, the questions were based on the current problem that crosses the company, with which it was possible to determine the lack of procedures for the process of handling the accounting information. With the results obtained, the proposal was determined to optimize the current processes, for which reason the necessary procedures for the collaborators of the accounting area of the company were developed.
The present study was developed in the company Villacís Alvarado Oscar Eduardo with the objective of designing a manual of procedures and accounting policies to improve the daily activities of the company in order to eliminate the deficiencies and weaknesses that occur in the accounting department during the processes that are performed improperly due to misuse of information. In the research, theories and basic concepts such as internal control were applied. The type of descriptive and field research was used, the techniques used for data collection were direct observation, the interview with the manager and the accountant, survey of the accounting and administrative employees, the questions were based on the current problem that crosses the company, with which it was possible to determine the lack of procedures for the process of handling the accounting information. With the results obtained, the proposal was determined to optimize the current processes, for which reason the necessary procedures for the collaborators of the accounting area of the company were developed.
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CONTABILIDAD, PROCEDIMIENTOS, POLITICAS, FUNCIONES