Análisis del registro contable de la cuenta propiedad, planta y equipo enfocado a la nic 16 para la empresa Rockensysa
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de titulación busca aplicar mejoras en el área de inventarios debido a la existencia de problemas considerables tales como; débil organización del área de inventarios y productos en mal estado, faltantes de stock, ausencia de procedimientos y políticas adecuadas para le gestión efectiva, además el personal muestra desconocimientos en algunos procesos que se deben llevar a cabo en el área de inventarios por la falta de capacitación y determinación de funciones, siendo el objetivo diseñar un manual de políticas y procedimientos para el área de inventarios de una empresa comercial dedicada a la comercialización y venta de materiales eléctricos. Para el desarrollo de este estudio se utilizó como metodología la investigación de campo y descriptiva porque permite examinar el hecho con base a una hipótesis; se empleó como técnica la observación directa, la entrevista y encuesta al personal involucrado en el área, y de esta manera se recolecto los datos necesarios para la investigación. Luego se analizó los resultados y se corroboró la problemática planteada, lo que ayudó al desarrollo de la propuesta que tiene como enfoque diseñar una guía para los colaboradores del área de inventarios y que puedan desarrollar con precisión las tareas asignadas a fin de que la empresa objeto de estudio pueda obtener información veraz y optimizar sus existencias en el tiempo adecuado.
This degree work seeks to apply improvements in the area of inventories due to the existence of considerable problems such as; weak organization of the area of inventories and products in poor condition, lack of stock, lack of proper procedures and policies for effective management, in addition the staff shows ignorance in some processes that must be carried out in the area of inventories due to the lack of training and determination of functions, the objective being to design a manual of policies and procedures for the inventory area of a commercial company dedicated to the commercialization and sale of electrical materials. For the development of this study, field and descriptive research was used as a methodology because it allows us to examine the fact based on a hypothesis; Direct observation, interview and survey of personnel involved in the area were used as a technique, and in this way the necessary data for the investigation was collected. The results were then analyzed and the problem raised was corroborated, which helped the development of the proposal that aims to design a guide for the employees of the inventory area and that can accurately develop the assigned tasks so that the company object Study can obtain truthful information and optimize their stocks in the appropriate time.
This degree work seeks to apply improvements in the area of inventories due to the existence of considerable problems such as; weak organization of the area of inventories and products in poor condition, lack of stock, lack of proper procedures and policies for effective management, in addition the staff shows ignorance in some processes that must be carried out in the area of inventories due to the lack of training and determination of functions, the objective being to design a manual of policies and procedures for the inventory area of a commercial company dedicated to the commercialization and sale of electrical materials. For the development of this study, field and descriptive research was used as a methodology because it allows us to examine the fact based on a hypothesis; Direct observation, interview and survey of personnel involved in the area were used as a technique, and in this way the necessary data for the investigation was collected. The results were then analyzed and the problem raised was corroborated, which helped the development of the proposal that aims to design a guide for the employees of the inventory area and that can accurately develop the assigned tasks so that the company object Study can obtain truthful information and optimize their stocks in the appropriate time.
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REGISTROS, ANALIZAR, POLÍTICAS, PROPIEDAD