Desarrollar manual de políticas y procedimientos de cuentas por pagar para Gerecont S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El proyecto se realizó en la empresa GERECONT S.A. ubicado en el sur de Guayaquil, Cdla Coviem, donde se identificó como problema que no se realizaba una adecuada gestión en las cuentas por pagar, debido a que se desarrollaban procedimientos empíricos por la falta de un manual de políticas y procedimientos que detalle de forma secuencial los pasos que deben realizar en el control, registro, evaluación y revisión de las obligaciones con los proveedores y terceros. La investigación tuvo en enfoque cualitativo y cuantitativo donde se estableció una investigación exploratoria y descriptiva en base a la importancia de llegar a las conclusiones generales que ayuden a obtener un conocimiento de los efectos que generan la causa del problema. También se realizó el marco teórico bajo la referencia de antecedentes cuyo valor teórico y utilidad metodológica fue pertinente para la elaboración de nuevas teorías que fueron confrontadas ante aportes bibliográficos provenientes de fuentes secundarias. Para el levantamiento de información se realizó una entrevista a profundidad estructurada de nuevo preguntas para el gerente de la empresa y de once para el contador con el fin de obtener información sobre las acciones que emplean sobre las cuentas por pagar. Además de una ficha de observación para la identificación de puntos negativos y positivos. Con los resultados obtenidos se procedió a diseñar un manual de políticas y procedimientos de cuentas por pagar que contaba con una estructura secuencial que detalla las políticas, alcance, normas, procedimientos, flujogramas y definiciones.
The project was carried out in the company GERECONT S.A. located in the south of Guayaquil, Cdla Coviem, where it was identified as a problem that proper management was not carried out in the accounts payable, because empirical procedures were developed due to the lack of a manual of policies and procedures that detail sequentially the steps that must be carried out in the control, registration, evaluation and review of the obligations with suppliers and third parties. The research had a qualitative and quantitative approach where an exploratory and descriptive research was established based on the importance of reaching the general conclusions that help to obtain an understanding of the effects generated by the cause of the problem. The theoretical framework was also carried out under the reference of antecedents whose theoretical value and methodological utility was relevant for the elaboration of new theories that were confronted with bibliographic contributions coming from secondary sources. In order to gather information, a structured interview was conducted with new questions for the company manager and eleven questions for the accountant in order to obtain information about the actions they use regarding accounts payable. In addition to an observation sheet for the identification of negative and positive points. With the results obtained, we proceeded to design a manual of policies and procedures for accounts payable that had a sequential structure that details the policies, scope, rules, procedures, flowcharts and definitions.
The project was carried out in the company GERECONT S.A. located in the south of Guayaquil, Cdla Coviem, where it was identified as a problem that proper management was not carried out in the accounts payable, because empirical procedures were developed due to the lack of a manual of policies and procedures that detail sequentially the steps that must be carried out in the control, registration, evaluation and review of the obligations with suppliers and third parties. The research had a qualitative and quantitative approach where an exploratory and descriptive research was established based on the importance of reaching the general conclusions that help to obtain an understanding of the effects generated by the cause of the problem. The theoretical framework was also carried out under the reference of antecedents whose theoretical value and methodological utility was relevant for the elaboration of new theories that were confronted with bibliographic contributions coming from secondary sources. In order to gather information, a structured interview was conducted with new questions for the company manager and eleven questions for the accountant in order to obtain information about the actions they use regarding accounts payable. In addition to an observation sheet for the identification of negative and positive points. With the results obtained, we proceeded to design a manual of policies and procedures for accounts payable that had a sequential structure that details the policies, scope, rules, procedures, flowcharts and definitions.
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Palabras clave
CUENTAS POR PAGAR, PROCEDIMIENTOS, POLÍTICAS, MANUAL