Diseño de manual de procedimientos para aplicación de normas y técnicas al área contable del Refugio RESA
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El refugio RESA se dedica a brindar servicio a personas indigentes, en la actualidad
no se cuenta con un procedimiento contable para la obtención del costo de los
productos que consumen, los ingresos y egresos. Para ello, se realiza el diseño de un
manual de procedimientos para la aplicación de normas y técnicas al área contable
que le ayudará a la institución a manejar la información contable y financiera de una
manera confiable. Para la investigación se desarrolló una metodología cualitativa,
aplicando la técnica de la entrevista y la investigación bibliográfica documental con
lo que se validarán los procesos de la entidad para plasmarlos en base a lo
especificado en las Normas Internacionales de Información Financiera. Como
resultado de las entrevistas se concluyó la necesidad de reformar el departamento
administrativo financiero, definiendo las funciones, procesos, procedimientos y
políticas. Como propuesta se ha elaborado una herramienta que le permitirá a la
administración manejar de forma adecuada la información contable para exponer con
transparencia sus operaciones y en el futuro conseguir más benefactores.
The RESA shelter is dedicated to providing services to indigent people, at present there is no accounting procedure to obtain the cost of the products they consume, income and expenses. To this end, the design of a procedures manual for the application of standards and techniques to the accounting area that will help the institution to manage accounting and financial information in a reliable manner. For the research, a qualitative methodology was developed, applying the interview technique and documentary bibliographic research, which will validate the processes of the entity to translate them based on what is specified in the International Financial Reporting Standards. As a result of the interviews, the need to reform the financial administrative department was finalized, defining the functions, processes, procedures and policies. As a proposal, a tool has been developed that will allow the administration to adequately handle the accounting information to expose its operations with transparency and in the future to obtain more benefactors.
The RESA shelter is dedicated to providing services to indigent people, at present there is no accounting procedure to obtain the cost of the products they consume, income and expenses. To this end, the design of a procedures manual for the application of standards and techniques to the accounting area that will help the institution to manage accounting and financial information in a reliable manner. For the research, a qualitative methodology was developed, applying the interview technique and documentary bibliographic research, which will validate the processes of the entity to translate them based on what is specified in the International Financial Reporting Standards. As a result of the interviews, the need to reform the financial administrative department was finalized, defining the functions, processes, procedures and policies. As a proposal, a tool has been developed that will allow the administration to adequately handle the accounting information to expose its operations with transparency and in the future to obtain more benefactors.
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DISEÑO, PROCESOS CONTABLES, PROCEDIMIENTOS, SERVICIO