Diseño de políticas y procesos para mejorar la eficiencia contable de Arirang S.A.
No hay miniatura disponible
Fecha
2019
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presento proyecto de investigación tiene como propósito el diseño de un manual de
políticas y procedimientos del área contable de la empresa Arirang S.A., la cual se dedica a la
producción de camarones. La propuesta del manual se origina debido a que el departamento no
cuenta con una buena segregación de funciones, y esto ocasiona deficiencias significativas en los
controles internos. Para el desarrollo de este proyecto se realizó una minuciosa revisión y análisis
de lo publicado en revistas, libros e internet como fuentes documentales que sustenten el trabajo
de investigación. Por lo tanto, el objetivo del manual de políticas y procedimientos del área
contable conllevan a mejorar la eficiencia y eficacia de las actividades diarias que se realizan,
generando resultados que permitan a la correcta toma de decisiones en la empresa, obteniendo
competitividad en el mercado camaronero.
The purpose of the research project is to design a manual of policy and procedures of the accounting area of the company Arirang S.A., which is dedicated to the production of shrimp. The proposal of the manual originates because the department does not have a good segregation of functions, and this causes significant deficiencies in internal controls. For the development of this project, a thorough review and analysis of what was published in magazines, books and the internet as documentary sources that support the research work was carried out. Therefore, the objective of the manual of policy and procedures of the accounting area leads to improve the efficiency and effectiveness of the daily activities carried out, generating results that allow the correct decision making in the company, obtaining competitiveness in the shrimp market.
The purpose of the research project is to design a manual of policy and procedures of the accounting area of the company Arirang S.A., which is dedicated to the production of shrimp. The proposal of the manual originates because the department does not have a good segregation of functions, and this causes significant deficiencies in internal controls. For the development of this project, a thorough review and analysis of what was published in magazines, books and the internet as documentary sources that support the research work was carried out. Therefore, the objective of the manual of policy and procedures of the accounting area leads to improve the efficiency and effectiveness of the daily activities carried out, generating results that allow the correct decision making in the company, obtaining competitiveness in the shrimp market.
Descripción
Palabras clave
MANUAL, PROCEDIMIENTOS, FUNCIONES, SEGREGACIÓN