Diseño de un manual de control administrativo, contable y tributario para la empresa Indelec Electricidad Industrial de la ciudad de Loja

The Curricular Integration work entitled “DESIGN OF AN ADMINISTRATIVE, ACCOUNTING AND TAX CONTROL MANUAL FOR THE INDELEC ELECTRICITY INDUSTRIAL COMPANY OF THE CITY OF LOJA” was developed with the purpose of serving as support in the administrative, accounting and tax field. The first objective was achieved through observation visits made to the company. Consequently, a diagnosis was made, which allowed us to obtain relevant information that helped us determine its current situation. Thus, the external and internal factors that influence the development of the company were established. To meet the second objective, policies, procedures, and flowcharts that must be followed in the registration of each activity were determined. It started with the design of administrative procedures, such as selection and hiring, training, entry and exit registration, permits and vacations of the staff. Regarding accounting matters, procedures were established based on source documentation formats and standard entries that serve as an example to record transactions, such as, cash register, bank reconciliation, accounts receivable and payable, inventory control of merchandise and raw materials, and salaries. In terms of tax matters, procedures were implemented with the aim to comply with tax obligations, such as Monthly VAT Declaration, Withholding at Source, Personal Income Tax, Simplified Transactional Annex and Withholding Annex at Source Under Dependency Relationship. It was concluded that the manual designed for this company is an input, which allows coordinating functions and processes of operations to provide detailed, orderly, and systematic information that facilitates the orientation of the company’s manager and staff. Keywords: Manual, Procedure, Company, Taxation, Administration

• Автор: Yaguache Castro, Merci Lorena (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2023
• Предмети: <CONTABILIDAD Y AUDITORIA>; <CONTROL ADMINISTRATIVO>; <CONTROL TRIBUTARIO>; <CONTROL CONTABLE>
• Онлайн доступ: https://dspace.unl.edu.ec/jspui/handle/123456789/26431