Diseño de un manual de control interno para los procesos administrativos y contables de una empresa productora de cacao
Fecha
2020
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Universidad Guayaquil
Resumen
El control interno en una empresa es de vital importancia para asegurar que la empresa obtenga los resultados esperados en su labor comercial. La falta de control interno de los procesos realizados en las áreas administrativa y contable se encuentra perjudicando a la empresa productora de cacao “Los Gemelos”. El control interno se refiere al seguimiento permanente de las actividades que realizan los empleados en la empresa, el mismo que requiere de un plan que contemple políticas, manuales y guías (documentos) que dirija y encamine las acciones de los empleados orientadas al control de calidad, atención al cliente, buenas relaciones con los proveedores y entidades del sector privado y estatal. El presente estudio demuestra que la ausencia de un Manual de control interno incide en los procesos administrativos y contables de la empresa llevando a la misma a tener problemas que menoscaban su rentabilidad y patrimonio. Se considera a la empresa como un ente integral en la que debe existir la congruencia entre misión, visión, valores y objetivos como parte medular que orienta todas sus acciones y constituyen la base para su proceder. En el marco teórico se hace un estudio referencial bibliográficos de toda la literatura referente y relacionada al control interno con fines a delimitar el tema al campo administrativo empresarial. En el marco conceptual se definen todos los términos técnicos utilizados. El marco legal se refiere a las leyes que permiten y son garantía de la acción comercial. La investigación de tipo exploratoria, descriptiva y de campo nos permitió, mediante la técnica de la entrevista, diagnosticar los problemas que tiene la empresa que son las pérdidas por causa de ausencia de control interno en los procesos administrativos y contables llevando a la empresa a generar pérdidas afectando su capital y patrimonio. La propuesta de solución consiste en un manual de control interno de procesos administrativos y contables de la empresa productora de cacao “Los gemelos” que contempla el diseño e implementación de un Manual de Políticas y Normas de operación, un Manual de funciones y un Manual de procedimientos.
Internal control in a company is of vital importance to ensure that the company obtains the expected results in its commercial work. The lack of internal control of the processes carried out in the administrative and accounting areas is harming the cocoa-producing company “Los Gemelos”. Internal control refers to the permanent monitoring of the activities carried out by employees in the company, which requires a plan that includes policies, manuals and guides (documents) that direct and direct the actions of employees aimed at quality control , customer service, good relations with suppliers and entities from the private and state sectors. This study shows that the absence of an internal control manual affects the administrative and accounting processes of the company, leading it to have problems that undermine its profitability and assets. The company is considered as an integral entity in which there must be congruence between mission, vision, values and objectives as a core part that guides all its actions and constitutes the basis for its actions. In the theoretical framework, a bibliographic referential study of all the literature referring to and related to internal control is carried out in order to delimit the subject to the business administrative field. The conceptual framework defines all the technical terms used. The legal framework refers to the laws that allow and are a guarantee of commercial action. The exploratory, descriptive and field research allowed us, through the interview technique, to diagnose the problems that the company has, which are losses due to the absence of internal control in the administrative and accounting processes, leading the company to generate losses affecting your capital and assets. The solution proposal consists of an internal control manual for administrative and accounting processes of the cocoa-producing company "Los Gemelos", which includes the design and implementation of a Manual of Policies and Operating Standards, a Manual of functions and a Manual of procedures.
Internal control in a company is of vital importance to ensure that the company obtains the expected results in its commercial work. The lack of internal control of the processes carried out in the administrative and accounting areas is harming the cocoa-producing company “Los Gemelos”. Internal control refers to the permanent monitoring of the activities carried out by employees in the company, which requires a plan that includes policies, manuals and guides (documents) that direct and direct the actions of employees aimed at quality control , customer service, good relations with suppliers and entities from the private and state sectors. This study shows that the absence of an internal control manual affects the administrative and accounting processes of the company, leading it to have problems that undermine its profitability and assets. The company is considered as an integral entity in which there must be congruence between mission, vision, values and objectives as a core part that guides all its actions and constitutes the basis for its actions. In the theoretical framework, a bibliographic referential study of all the literature referring to and related to internal control is carried out in order to delimit the subject to the business administrative field. The conceptual framework defines all the technical terms used. The legal framework refers to the laws that allow and are a guarantee of commercial action. The exploratory, descriptive and field research allowed us, through the interview technique, to diagnose the problems that the company has, which are losses due to the absence of internal control in the administrative and accounting processes, leading the company to generate losses affecting your capital and assets. The solution proposal consists of an internal control manual for administrative and accounting processes of the cocoa-producing company "Los Gemelos", which includes the design and implementation of a Manual of Policies and Operating Standards, a Manual of functions and a Manual of procedures.
Descripción
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Palabras clave
CONTROL INTERNO ., PROCESOS ADMINISTRATIVOS CONTABLE, MANUAL DE FUNCIONES
Citación
APA