Diseño de manual de procedimientos de las cuentas por pagar y cuentas por cobrar para la empresa piscinas soluciones Ecuador, en la Ciudad de Guayaquil
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El trabajo de investigación realizado recopiló información sobre la empresa PISCINAS SOLUCIONES ECUADOR, en el cual se observaron debilidades en el desarrollo de las actividades diarias en el área de cobros y pagos por lo tanto se puso como objetivo de la investigación diseñar un manual de procedimientos de las cuentas por cobrar y las cuentas por pagar de la empresa, con la finalidad que mejore métodos y herramientas de la misma. A fin de tener mayor conocimiento sobre la empresa se realizó una entrevista al Propietario Freddy Galarza y a la Administradora Deisy Fajardo, así como también una encuesta a los colaboradores de la empresa, además se realizó observaciones de las actividades que ejecutaban a diario, estos resultados consolidaron la propuesta. En la propuesta se indicaron las acciones a realizar en los procedimientos de los cobros y los pagos a fin de mejorar el desenvolvimiento de las personas implicadas en los mismos, ayudando así al aprovechamiento de sus recursos. Por las acotaciones realizadas se recomienda que se ponga en práctica los lineamientos del diseño de manual de procedimiento de las cuentas por pagar y cuentas por cobrar y que este sea de conocimiento de los colaboradores de empresa para que los objetivos del manual puedan ser logrados y así optimizar la eficiencia de los actividades y responsabilidades de los colaboradores para lograr cambios que procuren lograr los objetivos trazados en la empresa.
The research work carried out collected information on the company PISCINAS SOLUCIONES ECUADOR, in which weaknesses were observed in the development of daily activities in the area of collections and payments, therefore it was set as the objective of the research to design a manual of procedures for accounts receivable and accounts payable by the company, in order to improve its methods and tools. In order to have more knowledge about the company, an interview was carried out with the Owner Freddy Galarza and the Administrator Deisy Fajardo, as well as a survey of the company's employees, in addition to observations of the activities they carried out daily, these results consolidated the proposal. The proposal indicated the actions to be carried out in the procedures of collections and payments in order to improve the development of the people involved in them, thus helping to take advantage of their resources. Due to the measurements made, it is recommended that the guidelines of the procedure manual design of the accounts payable and accounts receivable be put into practice and that this is known to the company employees so that the objectives of the manual can be achieved and thus optimize the efficiency of the activities and responsibilities of employees to achieve changes that seek to achieve the objectives set in the company.
The research work carried out collected information on the company PISCINAS SOLUCIONES ECUADOR, in which weaknesses were observed in the development of daily activities in the area of collections and payments, therefore it was set as the objective of the research to design a manual of procedures for accounts receivable and accounts payable by the company, in order to improve its methods and tools. In order to have more knowledge about the company, an interview was carried out with the Owner Freddy Galarza and the Administrator Deisy Fajardo, as well as a survey of the company's employees, in addition to observations of the activities they carried out daily, these results consolidated the proposal. The proposal indicated the actions to be carried out in the procedures of collections and payments in order to improve the development of the people involved in them, thus helping to take advantage of their resources. Due to the measurements made, it is recommended that the guidelines of the procedure manual design of the accounts payable and accounts receivable be put into practice and that this is known to the company employees so that the objectives of the manual can be achieved and thus optimize the efficiency of the activities and responsibilities of employees to achieve changes that seek to achieve the objectives set in the company.
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PROCEDIMIENTOS, PROCESOS, CUENTAS POR PAGAR, CUENTAS POR COBRAR, FLUJOS DE PROCESOS