Manual de procedimientos para optimizar los procesos contables en la empresa HEYEARZA S.A.

Abstract:

This study examines the internal control of the company Heyearza SA, in Ecuador the organizations ignored the importance of having a solid internal control based on the policies, standards and procedures, properly focused this work for the area accounting, which leads to the design of a manual of accounting procedures. To ensure the growth of the company, it must disregard existing mistakes by the lack of a manual of procedures in the area accounting. This is a tool very useful for the Administration to control and decision, also the learning and orientation in the performance of functions and procedures of the personnel of clear and affordable way, making timely and accurate financial information. Reveals a clear lack of order in the accounting process that inconvenient to the staff, since they perform their activities with complete disarray, shortening time for the performance of other tasks, resulting in delays in the preparation and delivery of the information. This makes that after each period is made significant adjustments in each report or financial statements. This thesis has been use as research techniques the interview with general manager, accountant and bookkeeper and observation guide.

Año de publicación:

2017

Keywords:

• Control interno
• GUÍA DE OBSERVACIÓN
• Manual de Procedimientos
• NIFF

Fuente:

rraae