Diseño de manual de procedimientos para la propiedad planta y equipos en Healthy Heart S.A
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación trata de diseñar un manual de procedimientos para el adecuado uso de Propiedad Planta y Equipo en Healthy Heart dicha problemática se enfoca en el área de Activos Fijos los cuales en el sistema contable no están siendo registrados por una omisión o error del sistema, como consecuencia no presenta razonablemente sus Estados Financieros, además puede existir hurtos o daños y no se sabe con exactitud el faltante o sobrante, nosotros adecuamos la evidencia mediante herramientas metodológicas como es la encuesta, la entrevista y un cuestionario de control interno en dicha área, luego de eso realizamos la propuesta que fue hacer 8 manuales de funciones como guía para el manejo de los bienes a tratar lo cual incluye flujogramas para entender de manera fácil dichos cambios, además adecuamos un presupuesto para implementarlos en dicho departamento y cual sistema debe de utilizar, esperamos que el trabajo sea de mucha ayuda a nivel institucional.
The present research work tries to design a procediments manual for the proper use of Property Plant and Equipment in Healthy Heart. This problem focuses on the area of Fixed Assets which are not being registered due to an omission or error of the system, as a result of the financial statements, in addition there may be theft or damages and The missing or remaining is not known, we adecuaded the evidence through methodological tools such as the survey, the interview and the internal control questionnaire in said area, after that we made the proposal that was to make 8 function manuals as a guide for the management of the Assets to be treated which includes flowcharts to easily understand those changes, we also adapt to budget to implement them in said department and which system should we use, we hope that the work will be very helpful at the institutional level.
The present research work tries to design a procediments manual for the proper use of Property Plant and Equipment in Healthy Heart. This problem focuses on the area of Fixed Assets which are not being registered due to an omission or error of the system, as a result of the financial statements, in addition there may be theft or damages and The missing or remaining is not known, we adecuaded the evidence through methodological tools such as the survey, the interview and the internal control questionnaire in said area, after that we made the proposal that was to make 8 function manuals as a guide for the management of the Assets to be treated which includes flowcharts to easily understand those changes, we also adapt to budget to implement them in said department and which system should we use, we hope that the work will be very helpful at the institutional level.
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MANUAL, PROCESOS, ACTIVOS FIJOS