Planteamiento de un manual de procesos contables para la correcta gestión contable de la empresa Avilés Flor Cía. Ltda. cantón Morona

Abstract

The general objective of this study consists in the development of a manual of accounting processes by defining flow charts for the correct accounting management of a company called Avilés Flor CIA. LTDA located in Morona canton, where control activities are defined for subsequent verifications, for which it was necessary to consult the bibliography of several terms that are included in the reference theoretical framework and allowed the construction of the proposal. In relation to a survey applied to the staff, it is highlighted the lack of control on both inventories and the non-identification of responsibilities for each of the processes that take place in the company. Once the work was carried out, it was established the absence of policies that define an adequate purchasing, sales and returns process which has not been regulated harming the company, as several products have been returned without an obvious reason or damaged products that are difficult to sell affecting the performance of the company, so the application of the manual of accounting processes is recommended in order to regulate the administration process, control, purchase and sales of products, additionally control instruments are generated and can be applied in verification processes or audits.