Políticas y procedimientos contables para una empresa de servicio de vigilancia y seguridad privada
Fecha
2021
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
El propósito de esta tesis consiste en Diseñar un Manual de Políticas y Procedimientos Contables para una Empresa de Servicio de Vigilancia y Seguridad Privada, actualmente la empresa no cuenta con Políticas y Procedimientos Contables, provocando que los administradores no puedan tomar decisiones, debido a que los Estados Financieros son presentados de forma anual solamente para cumplir con las entidades de control más no que les permita conocer a ciencia cierta la situación económica real de su negocio, cabe mencionar que en vista de que los colaboradores no conocen sus actividades a desempeñar en el puesto que ocupan, en ocasiones realizan actividades que no son de su competencia, originando retrasos y errores al momento de clasificar, registrar, presentar e interpretar las resultados obtenidos de un ejercicio económico. La tesis se centró en analizar la situación actual del departamento contable, proponiendo un manual de políticas y procedimientos contables con la finalidad de que los Estados Financieros sean presentados de forma razonable con una frecuencia de presentación no mayor a tres meses lo que permitirá la toma de decisiones efectivas y oportunas, con la aplicación del manual se espera evitar la duplicidad de funciones así como también buscar equilibrar las cargas de funciones de los miembros del departamento.
The purpose of this thesis is to Design a Manual of Accounting Policies and Procedures for a Private Security and Surveillance Service Company, currently the company does not have Accounting Policies and Procedures, causing administrators to be unable to make decisions, due to the fact that the Financial Statements are presented annually only to comply with the control entities but not to allow them to know for sure the real economic situation of their business, it is worth mentioning that since the collaborators do not know their activities to perform in the position they occupy, sometimes they carry out activities that are not within their competence, causing delays and errors when classifying, registering, presenting and interpreting the results obtained from a financial year. The thesis focused on analyzing the current situation of the accounting department, proposing a manual of accounting policies and procedures in order that the Financial Statements are presented in a reasonable manner with a presentation frequency of no more than three months, which will allow the taking of effective and timely decisions, with the application of the manual it is hoped to avoid the duplication of functions as well as to seek to balance the loads of functions of the members of the department.
The purpose of this thesis is to Design a Manual of Accounting Policies and Procedures for a Private Security and Surveillance Service Company, currently the company does not have Accounting Policies and Procedures, causing administrators to be unable to make decisions, due to the fact that the Financial Statements are presented annually only to comply with the control entities but not to allow them to know for sure the real economic situation of their business, it is worth mentioning that since the collaborators do not know their activities to perform in the position they occupy, sometimes they carry out activities that are not within their competence, causing delays and errors when classifying, registering, presenting and interpreting the results obtained from a financial year. The thesis focused on analyzing the current situation of the accounting department, proposing a manual of accounting policies and procedures in order that the Financial Statements are presented in a reasonable manner with a presentation frequency of no more than three months, which will allow the taking of effective and timely decisions, with the application of the manual it is hoped to avoid the duplication of functions as well as to seek to balance the loads of functions of the members of the department.
Descripción
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Palabras clave
MANUAL, POLÍTICA, PROCEDIMIENTO, CONTABILIDAD, ESTADOS FINANCIEROS
Citación
APA