Diseño de un manual de control interno al departamento contable de la empresa Fyderxoly S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Toda organización debe incorporar a sus operaciones un control interno por medio de un manual contable para que este les sirva como guía en la operativa de sus transacciones financieras, el objetivo general de la presente investigación fue diseñar un manual de control interno para el departamento contable de la empresa FYDERXOLY S.A. La metodología utilizada fue un enfoque mixto de alcance descriptivo, se desarrolló una revisión documental de los estados financieros del año 2016 y 2017 y se realizaron entrevistas al Gerente general y Contador de la organización. Los resultados obtenidos fueron que hubo problemas en cuantas específicas de los estados financieros como equivalentes de efectivo, cuentas por pagar y costo de venta, a eso sumarle la falta de pagos a los proveedores lo que ocasionaba un constante cambio de los mismos, esto tiene un impacto de forma directa en el proceso de compra lo que perjudica al costo de venta, por tanto, se propuso la elaboración de un manual de control interno contable que sirva como guía para la adecuada realización de las transacciones financieras de la constructora, esto permitirá una gestión adecuada por medio de controles estandarizados de los procesos generales de la empresa como la realización de pagos, funciones de los empleados, proceso de compra y gestión adecuada de los inventarios que son pilares fundamentales de la empresa.
Every organization must incorporate an internal control into its operations through an accounting manual so that it can serve as a guide in the operation of its financial transactions, the general objective of this research was to design an internal control manual for the accounting department of the company FYDERXOLY SA The methodology used was a mixed approach of descriptive scope, a documentary review of the financial statements of 2016 and 2017 was developed and interviews were carried out with the General Manager and Accountant of the organization. The results obtained were that there were problems in specific numbers of the financial statements such as cash equivalents, accounts payable and cost of sale, added to the lack of payments to suppliers which caused a constant change of the same, this has a impact directly on the purchase process which harms the cost of sale, therefore, it was proposed the development of an internal accounting control manual that serves as a guide for the proper realization of the financial transactions of the construction company, this will allow a adequate management through standardized controls of the company's general processes such as making payments, employee functions, purchase process and proper management of inventories that are fundamental pillars of the company.
Every organization must incorporate an internal control into its operations through an accounting manual so that it can serve as a guide in the operation of its financial transactions, the general objective of this research was to design an internal control manual for the accounting department of the company FYDERXOLY SA The methodology used was a mixed approach of descriptive scope, a documentary review of the financial statements of 2016 and 2017 was developed and interviews were carried out with the General Manager and Accountant of the organization. The results obtained were that there were problems in specific numbers of the financial statements such as cash equivalents, accounts payable and cost of sale, added to the lack of payments to suppliers which caused a constant change of the same, this has a impact directly on the purchase process which harms the cost of sale, therefore, it was proposed the development of an internal accounting control manual that serves as a guide for the proper realization of the financial transactions of the construction company, this will allow a adequate management through standardized controls of the company's general processes such as making payments, employee functions, purchase process and proper management of inventories that are fundamental pillars of the company.
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CONTROL INTERNO, CONTABILIDAD, NIIF, MANUAL DE CONTROL INTERNO