Elaboración de un manual administrativo contable en la Ferretería El Dorado, ciudad de Puyo, provincia de Pastaza, para el mejoramiento de los procesos operativos y financieros

Abstract

The present investigation is the “Elaboration of an Administrative Accounting Handbook in the Hardware “Dorado”, Puyo city, in Pastaza Province, for the improvement of operative and financial processes. It has developed the investigative process both primary and secondary sources based on the application of the analytic-synthetic methods and inductive-deductive and the techniques both the survey and direct observation. The administrative Handbook propose the elaboration of an organogram, the function of the staff and the processes of purchases, cash sales, or credit; and the accounting process till to get the Final Statements. The same will be a guide that will permit to orient in a more efficient and effective way the business in the purchase and sell of material and accessories for the building, the correct administration of resources, development of the accounting process, to use the potential of the human talent and to reach a correct profitability, making decision based on the true and trustworthy financial statements. In consequence it is recommended the implementation of the proposed Handbook.