Diseño de manual de control interno para el Depatamento contable de Brain box Solutions
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La empresa Brain Box Solutions, en una entidad dedicada a ofrecer servicios de consultoría, siendo una de las principales empresas en este mercado, contando para ello con unos precios muy competitivos, con el objetivo fundamental de alcanzar los más altos resultados de crecimiento en función de sus clientes, logrando con esto que se logren relaciones duraderas, a largo plazo, fortalecidas y consistentes.
En la empresa BRAIN BOX SOLUTIONS, existen determinados problemas hacia el interior de la misma que se convierten en un freno para el cumplimiento de su misión y visión, toda vez que no le permite avanzar más rápidamente dominando el mercado de los servicios de consultoría en Ecuador y posteriormente abrirse o expandirse hacia el área de América Latina y por otro lado se incurren en costes innecesarios.
Mientras que otros de los problemas y falencias identificados tienen que ver con el movimiento constante de los activos fijos tangibles, como es el caso de las sillas, mesas, equipos de informática entre otros, los cuales se realizan a conveniencia de los propios trabajadores sin que medie documento alguno del destino de los mismos, con determinadas firmas de responsabilidad.
Por otro lado, los gastos no están ajustados a un plan por lo que no existe conocimiento sobre el costo óptimo en la ejecución de los servicios de consultoría incidiendo en que el precio cobrado a los clientes no se corresponda con los gastos ejecutados
De manera general, se puede plantear que el manual de control le va a permitir al departamento de contabilidad de la empresa Brain Box Solutions, contar con una herramienta eficaz para la fiscalización física de los bienes con los que cuenta la empresa, así como poder comprobar la veracidad de los saldos que presentan las cuentas en el balance contable
The company Brain Box Solutions, in an entity dedicated to offering consulting services, being one of the main companies in this market, counting for it with very competitive prices, with the fundamental objective of achieving the highest growth results in function of its clients, achieving with this that lasting, long-term, strengthened and consistent relationships are achieved. In the company BRAIN BOX SOLUTIONS, there are certain problems within the company that become a brake on the fulfillment of its mission and vision, since it does not allow it to advance more quickly dominating the market of consulting services in Ecuador and then open or expand to the Latin American area and, on the other hand, unnecessary costs are incurred. While others of the problems and shortcomings identified have to do with the constant movement of tangible fixed assets, as is the case of chairs, tables, computer equipment among others, which are made at the convenience of the workers themselves without medie any document of the destination of the same, with certain signatures of responsibility. On the other hand, the expenses are not adjusted to a plan so there is no knowledge about the optimal cost in the execution of the consulting services, implying that the price charged to the clients does not correspond to the executed expenses. In general, it can be stated that the control manual will allow the accounting department of the company Brain Box Solutions, to have an effective tool for the physical inspection of the assets with which the company has, as well as to be able to check the veracity of the balances presented by the accounts in the accounting balance.
The company Brain Box Solutions, in an entity dedicated to offering consulting services, being one of the main companies in this market, counting for it with very competitive prices, with the fundamental objective of achieving the highest growth results in function of its clients, achieving with this that lasting, long-term, strengthened and consistent relationships are achieved. In the company BRAIN BOX SOLUTIONS, there are certain problems within the company that become a brake on the fulfillment of its mission and vision, since it does not allow it to advance more quickly dominating the market of consulting services in Ecuador and then open or expand to the Latin American area and, on the other hand, unnecessary costs are incurred. While others of the problems and shortcomings identified have to do with the constant movement of tangible fixed assets, as is the case of chairs, tables, computer equipment among others, which are made at the convenience of the workers themselves without medie any document of the destination of the same, with certain signatures of responsibility. On the other hand, the expenses are not adjusted to a plan so there is no knowledge about the optimal cost in the execution of the consulting services, implying that the price charged to the clients does not correspond to the executed expenses. In general, it can be stated that the control manual will allow the accounting department of the company Brain Box Solutions, to have an effective tool for the physical inspection of the assets with which the company has, as well as to be able to check the veracity of the balances presented by the accounts in the accounting balance.
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DISEÑO, CONTROL INTERNO, CONTABILIDAD