Diseño de un Manual de Procedimientos Financieros y Contables para el “Autoservicio Ecomaxi-JC CIA. LTDA” del Cantón Catamayo de la Provincia de Loja. Período 2016
The thesis entitled "Design of a Manual of Financial and Accounting Procedures for the "Self-Service Ecomaxi-JC CIA. LTDA" of the Catamayo Canton of the Province of Loja. Period 2016", has been raised and developed under the guidelines of the National University of Loja as a prer...
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| フォーマット: | bachelorThesis |
| 言語: | spa |
| 出版事項: |
2017
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| オンライン･アクセス: | http://dspace.unl.edu.ec/jspui/handle/123456789/18378 |
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タグ追加 | 要約: | The thesis entitled "Design of a Manual of Financial and Accounting Procedures for the "Self-Service Ecomaxi-JC CIA. LTDA" of the Catamayo Canton of the Province of Loja. Period 2016", has been raised and developed under the guidelines of the National University of Loja as a prerequisite to obtaining the Degree in Accounting and Auditing, Audited Public Accountant, addressed to Ecomaxi-JC CIA Self-Service. LTDA., Of Catamayo Canton, dedicated mainly to the sale of articles of first necessity wholesale and minor, in cash and on credit with the agreements granted to individuals and institutions. To carry out the situational diagnosis, research techniques such as surveys of workers were applied; Interviews to the General Manager, Accountant and Accounting Assistant where it was possible to identify needs related to the financial-accounting management that prevented detailed and orderly information for decision making in the self-service. As regards the elaboration of the structural and functional organization chart, the hierarchical levels and main functions of the managers and self-service workers are detailed. In addition, the Manual of Financial Procedures and Accounting was designed considering important aspects in each of the procedures such as the objectives, scope, policies, description of procedures and flow chart for each of the selected operations. At the conclusion of the thesis work conclusions and recommendations are presented; The following were highlighted: The manual of financial and accounting procedures such as obtaining financing, opening and cash register, the process in the cycle of purchases, sales, payment of salaries, payment of suppliers and payment of basic services; Where each procedure has important aspects that guarantee that they are carried out 5 according to the norms in force in the country. Likewise, the manual of functions was elaborated determining requirements, characteristics, experience and main functions for each one of the positions of the managers and self-service workers. Faced with this situation, it is recommended to Self-service managers, to review and implement the tool that is provided in the work performed, which is the Manual of Financial Procedures and Accounting and the Manual of functions that will allow staff working within it, know in an orderly manner, the procedures to be followed to systematically carry out the activities |
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