ELABORACIÓN DE UN MANUAL DE PROCEDIMIENTOS DE GESTIÓN CONTABLE Y ADMINISTRATIVA PARA LA “COOPERATIVA DE TRANSPORTES UNIÓN CARIAMANGA”, DE LA CIUDAD DE LOJA

This thesis work focuses on Elaborate a Manual of Accounting and Administrative Management Procedures for the "Union Cariamanga Transport Cooperative, in the city of Loja, contains an analysis regarding the Administration and the accounting area of the cooperative, as a normative internal that...

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-д хадгалсан:
Номзүйн дэлгэрэнгүй
Үндсэн зохиолч: Cuenca Loarte, María Dolores (author)
Формат: bachelorThesis
Хэл сонгох:spa
Хэвлэсэн: 2019
Нөхцлүүд:
Онлайн хандалт:http://dspace.unl.edu.ec/jspui/handle/123456789/22026
Шошгууд: Шошго нэмэх
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Тодорхойлолт
Тойм:This thesis work focuses on Elaborate a Manual of Accounting and Administrative Management Procedures for the "Union Cariamanga Transport Cooperative, in the city of Loja, contains an analysis regarding the Administration and the accounting area of the cooperative, as a normative internal that facilitates the development of the functions and activities of organization, registration and control of its operations. The Manual of Accounting and Administrative Procedures allows to be incorporated as a true guide of action, where responsibilities and functions are defined, which avoid arbitrary deviations or misunderstandings in the execution of a specific work. The policies and procedures designed for the areas of accounting and administration are created to obtain detailed, orderly, and comprehensive information that contains instructions, responsibilities and information on the different operations or activities performed in the cooperative, facilitates the supervision of work and provide managers necessary elements to verify compliance with activities, evaluate processes, promote order and discipline in each of their daily activities, to improve productivity by analyzing the way operations are performed, in times and movements, and in this way comply with the achievement of the objectives of the cooperative. 5 In compliance with the objectives set out in the thesis project, for the accounting organization is presented, a plan and manual of accounts, establishing policies, procedures, formats, type seats and design of flow charts; for the administrative area a manual of functions is made that shows the position, dependence, profile, and replacement in case of absence, it develops procedures for hiring, training and evaluation of personnel, and, for permits and licenses, its content is described in a simple, precise and logical language that allows to guarantee its application in the tasks and functions of each one of the workers. Once the work is concluded, the conclusions are presented and on the basis of these the respective recommendations for this important cooperative dedicated to the provision of transport services are structured. The theoretical and practical knowledge acquired in the thesis work contribute to solve the problems faced by the Union Cariamanga Transport Cooperative and therefore face the demands of the management of it.