Creación de un manual de procedimientos para el control de costos en la Compañía Coalse S.A.
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El actual proyecto de tesis tiene el objetivo general enfocado en la creación de un manual de procedimientos para el control de costos de la compañía Coalse S.A., el método de investigación que se utilizó para la elaboración de ésta tesis es de tipo mixta, usando un enfoque tanto cuantitativo como un enfoque cualitativo, las herramientas para la recopilación de datos que se aplicó fue realizando entrevistas dirigida hacia los jefes de los diferentes departamentos de la empresa que son responsables directos con el proceso de producción, con el fin de conocer las debilidades diarias y fortalecer las áreas que lo requieran con respecto a éste manual de procesos, lo que dio como respuesta a este análisis realizado es que existía desconocimiento del trabajo correcto a realizar en cada área generando un desorden que en varias ocasiones repercutía en pérdidas monetarias para la compañía, sin embargo se evidencio que el recurso humano actual de la compañía tenía la predisposición ante el cambio propuesto para la mejora en el control y uso de las herramientas que ayudaran a tener un mejor resultado en el manejo de costos de materia prima. Del actual trabajo de investigación se definió que existe un proceso empírico sobre las tareas asignadas, con la implementación de este manual de procedimientos se garantizara mejores lineamientos hacia lo proyectado por la compañía.
The current thesis project has the general objective focused on the creation of a manual of procedures for the control of costs of the company Coalse SA, the research method that was used for the elaboration of this thesis is of mixed type, using an approach both quantitative and a qualitative approach, the tools for the data collection that was applied was conducting interviews directed to the heads of the different departments of the company that are directly responsible with the production process, in order to know the daily weaknesses. strengthen the areas that require it with respect to this process manual, which gave as response to this analysis is that there was ignorance of the correct work to be done in each area generating a disorder that repeatedly affected monetary losses for the company, However, it was evidenced that the company's current human resources had the pre disposition to the proposed change for the improvement in the control and use of the tools that will help to have a better result in the handling of raw material costs. From the current research work, it was defined that there is an empirical process on the assigned tasks, with the implementation of this procedures manual, better guidelines will be guaranteed towards what was projected by the company.
The current thesis project has the general objective focused on the creation of a manual of procedures for the control of costs of the company Coalse SA, the research method that was used for the elaboration of this thesis is of mixed type, using an approach both quantitative and a qualitative approach, the tools for the data collection that was applied was conducting interviews directed to the heads of the different departments of the company that are directly responsible with the production process, in order to know the daily weaknesses. strengthen the areas that require it with respect to this process manual, which gave as response to this analysis is that there was ignorance of the correct work to be done in each area generating a disorder that repeatedly affected monetary losses for the company, However, it was evidenced that the company's current human resources had the pre disposition to the proposed change for the improvement in the control and use of the tools that will help to have a better result in the handling of raw material costs. From the current research work, it was defined that there is an empirical process on the assigned tasks, with the implementation of this procedures manual, better guidelines will be guaranteed towards what was projected by the company.
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Palabras clave
CONTROL DE COSTOS, MANUAL DE PROCEDIMIENTOS, PROYECTADO POR LA COMPAÑÍA