Diseño de manual de procedimientos contables para mejorar la información financiera de la escuela de educación básica Ilinizas del cantón durán provincia del Guayas
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El principal objetivo de esta investigación fue diseñar un manual de procedimientos contables para mejorar la información financiera de la Escuela de Educación Básica Ilinizas del cantón Durán provincia del guayas, para llevar a cabo nuestra investigación utilizamos como metodología el estudio de tipo descriptivo simple; lo que nos doto las técnicas de la observación y la entrevista para un adecuado desarrollo de la investigación, se evidencio la falta de procedimientos contables para el registro de sus transacciones lo que ha ocasionado retrasos en sus pago de obligaciones principalmente con el SRI; por lo cual se elaboró procedimientos, normas y políticas contables las mismas que ayudaran a obtener una oportuna y veraz información financiera de la institución, esta herramienta es muy útil ya que tiene como objetivo servir de guía para mejorar los procesos internos del área administrativa contable, lo cual permitirá que la información obtenida sea oportuna para una buena toma de decisiones.
The main objective of this research was to design a manual of accounting procedures to improve the financial information of the school Ilinizas, canton Durán province of Guayas. In order to carry on our research we used as a methodology the studies such as the simple descriptive; which provided us with techniques of observation and the glimpse for an appropriate development of the investigation. It was demonstrated the lack of accounting procedures for the register of its transactions which have caused gaps in the financial information; for this reason, accounting policies, guidelines and procedures were elaborated which helped us to improve considerably the financial information of the institution. This research is very useful because it has as a main objective to work as a guide in the enhancement of the internal process of either managers or team-members promising that the information acknowledged here is trustful for profitable decisions making.
The main objective of this research was to design a manual of accounting procedures to improve the financial information of the school Ilinizas, canton Durán province of Guayas. In order to carry on our research we used as a methodology the studies such as the simple descriptive; which provided us with techniques of observation and the glimpse for an appropriate development of the investigation. It was demonstrated the lack of accounting procedures for the register of its transactions which have caused gaps in the financial information; for this reason, accounting policies, guidelines and procedures were elaborated which helped us to improve considerably the financial information of the institution. This research is very useful because it has as a main objective to work as a guide in the enhancement of the internal process of either managers or team-members promising that the information acknowledged here is trustful for profitable decisions making.
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MANUAL, PROCEDIMIENTOS, PROCESOS, POLÍTICAS