Diseño de un sistema contable y un manual de políticas administrativas, financieras, operativas y de control interno para la asociación de trabajadores de la Pontificia Universidad Católica del Ecuador Sede Ibarra
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
En la presente investigación se realizó el diseñó de un sistema contable y el desarrollo de políticas, administrativas, financieras y operativas enfocadas a estructurar y regular las conductas asociativas, puesto que la Asociación de Trabajadores de la PUCE-SI, necesita de reglas y normas que guíen el funcionamiento del ámbito administrativo, contable y tributario para dar cumplimiento a los objetivos de la institución, minimizar riesgos y realizar una correcta toma de decisiones, a través del perfeccionamiento de sus actividades operativas, parámetros contables y la implementación de un control interno.
El planteamiento de un sistema contable y políticas de control interno involucra la gestión administrativa y contable. Mediante la definición de misión, visión, valores, objetivos y un organigrama estructural de donde se desprende el manual de funciones. En lo que se refiere a las políticas contables se diseñaron para brindar seguridad y razonabilidad en la presentación apropiada de reportes y estados financieros.
El objetivo principal de la investigación es mejorar los procedimientos contables y administrativos usuales de la asociación, mediante la aplicación del sistema contable y las políticas propuestas, a fin de que los responsables de la dirección de la ATPUCE-SI, logren establecer bases sólidas que ayuden a encaminar sus operaciones de manera satisfactoria.
In the present investigation, the design of an accounting system was carried out and the development of policies, administrative, financial and operational focused on structuring and regulating the associative behaviors, since the PUCE-SI Workers Association needs rules and norms that guide the operation of the administrative, accounting and tax field to comply with the objectives of the institution, minimize risks and make a correct decision-making process, through the improvement of its operational activities, accounting parameters and the implementation of internal control. The approach of an accounting system and internal control policies involves administrative and accounting management. Through the definition of mission, vision, values, objectives and a structural organization chart from which the function manual emerges. Regarding accounting policies, they were designed to provide security and reasonableness in the proper presentation of reports and financial statements. The main objective of the investigation is to improve the usual accounting and administrative procedures of the association, through the application of the accounting system and the proposed policies, so that those responsible for the direction of the ATPUCE-SI, manage to establish solid bases that help to route its operations satisfactorily.
In the present investigation, the design of an accounting system was carried out and the development of policies, administrative, financial and operational focused on structuring and regulating the associative behaviors, since the PUCE-SI Workers Association needs rules and norms that guide the operation of the administrative, accounting and tax field to comply with the objectives of the institution, minimize risks and make a correct decision-making process, through the improvement of its operational activities, accounting parameters and the implementation of internal control. The approach of an accounting system and internal control policies involves administrative and accounting management. Through the definition of mission, vision, values, objectives and a structural organization chart from which the function manual emerges. Regarding accounting policies, they were designed to provide security and reasonableness in the proper presentation of reports and financial statements. The main objective of the investigation is to improve the usual accounting and administrative procedures of the association, through the application of the accounting system and the proposed policies, so that those responsible for the direction of the ATPUCE-SI, manage to establish solid bases that help to route its operations satisfactorily.
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Keywords
Parámetros contables, Control interno, Estados financieros