Diseño de un manual de procedimientos contables para la Constructora e Importadora Construcastevip S.A., de la ciudad de Salcedo, provincia de Cotopaxi

Abstract

The current research work titled: “Design of a Manual of Account Procedures for the Construction and Import Company CONSTRUCASTEVIP S.A, from Salcedo city, Cotopaxi province”, aims to contribute to the development and Accounting control in the financial administration in the Company. The manual of Account procedures is a valuable tool, through this, it was possible to visualize and know the procedures intended to develop effectively the accounting processes. The current research work is developed based on the Qualitative – Quantitative approach which aims to identify the nature of realities, its dynamic structure. This will fully explain its behavior and manifestations. The Qualitative approach leans on the idea that traditions, roles, values and environ mental norms where we live are internalizing slowly and create regularities that can explain the individual and group behavior adequately. The quantitative approach defines which measuring instrument is the most appropriate: Observable data which truly represent the concepts are registered, in quantitative terms, it truly captures the reality wanted, although there is no perfect measure, the result gets as close as possible to the representation of the concept researched. It is necessary to Design a Manual of account procedures to provide enough guidance about policies, procedures, delegation of functions which help the daily trade of the company.