Reestructuración del manual de funciones del área financiera pesquera Centromar S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En la presente investigación se analizará el principal problema existente en la empresa Pesquera Centromar S.A., ya que por el excesivo volumen de facturación de ventas de los productos que ofrece la empresa, no se realizan los registros de las mismas. El efectivo de estás ventas se registran en el flujo de caja proyectado de forma efímera, lo que origina que exista cambios en el plan de pagos. Esto se deriva del desconocimiento de las funciones que tienen que realizar los empleados del área financiera. Cabe indicar, que en la actualidad existe un manual de funciones desactualizado sumado a la falta de conocimiento del personal en la existencia del manual de funciones. La investigación se centra en la Reestructuración del Manual de Funciones para el área financiera con la finalidad de obtener una mejora en la gestión financiera sin afectar el plan de pagos establecido por los gerentes y tomar decisiones financieras. La empresa cuenta con una cadena de mando distribuida geográficamente en zonas distintas. La investigación realizada permitió extraer datos reales mediante instrumentos de recolección de información, como son las encuestas a los empleados de la empresa.
This research will analyze the main problem in the company Pesquera Centromar SA, because the excessive turnover due to sales of the products offered by the company, is affected when making the records of the same, the cash of These sales are recorded in the cash flow projected in an ephemeral way, which causes changes in the payment plan that results from the lack of knowledge of the functions that employees of the financial area have to perform; It should be noted that currently there is a manual of functions which is outdated and to this is added the lack of knowledge of the staff in the existence of the manual of functions. The research focuses on the Restructuring of the Manual of Functions for the financial area of Pesquera Centromar S.A. in order to obtain an improvement in financial management and thus not affect the payment plan established by the Peruvian managers of the company and make financial decisions that benefit the economic interests since the company has a chain of command distributed geographically in different areas. The research made it possible to extract real data through information gathering instruments, such as surveys of company employees, in order to achieve the objectives set out in the research, since manuals are an indispensable tool for any business organization.
This research will analyze the main problem in the company Pesquera Centromar SA, because the excessive turnover due to sales of the products offered by the company, is affected when making the records of the same, the cash of These sales are recorded in the cash flow projected in an ephemeral way, which causes changes in the payment plan that results from the lack of knowledge of the functions that employees of the financial area have to perform; It should be noted that currently there is a manual of functions which is outdated and to this is added the lack of knowledge of the staff in the existence of the manual of functions. The research focuses on the Restructuring of the Manual of Functions for the financial area of Pesquera Centromar S.A. in order to obtain an improvement in financial management and thus not affect the payment plan established by the Peruvian managers of the company and make financial decisions that benefit the economic interests since the company has a chain of command distributed geographically in different areas. The research made it possible to extract real data through information gathering instruments, such as surveys of company employees, in order to achieve the objectives set out in the research, since manuals are an indispensable tool for any business organization.
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REESTRUCTURACIÓN, MANUAL DE FUNCIONES, FINANZAS, EFICIENCIA