Diseño de un manual de control interno financiero y administrativo de la cooperativa de transporte "Alma Lojana", en la ciudad de loja

The thesis work called: “DESIGN OF A MANUAL OF FINANCIAL AND ADMINISTRATIVE INTERNAL CONTROL OF THE TRANSPORTATION COOPERATIVE “ALMA LOJANA”, IN THE CITY OF LOJA”, is aimed at developing policies, procedures and flowcharts in the financial and administrative areas , in order to provide a support tool for managers, ensuring proper control of activities that contribute to the development and achievement of the proposed goals. To comply with the objectives, the current situation of the cooperative was determined, through the application of research techniques such as observation and interview, which were applied to the manager and workers of the cooperative, in order to gather information about the procedures and description of the most important activities, for this reason an internal control manual was designed that will allow keeping an organized and reliable record based on its operations. Once the cooperative's failures were determined, the processes established in order to improve the activities were determined, based on the control procedures for the financial processes such as: reception, transportation, security and delivery of parcels, cash collection, funds , opening, replenishment and archiving of petty cash, issuance of checks, 4 bank reconciliations, payment of salaries, payment of basic services, declaration and payment of taxes, payment to members and administrative processes such as: selection, training and vacations to staff; for which flowcharts were designed that logically and sequentially detail the process to follow, in order to promote the quality and speed of operations obtaining a better service delivery Finally, the Internal Control Manual was structured, which contains financial and administrative policies and procedures that allow improving the development of the operations and the service provided through the adequate reception of the parcels, as well as transportation, security and timely delivery

• Autor Principal: Jima Bravo, Ena Iliana (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2020
• Subjects: CONTABILIDAD; MANUAL DE CONTROL INTERNO; COOPERATIVA DE TRANSPORTES
• Acceso en liña: http://dspace.unl.edu.ec/jspui/handle/123456789/23275