Diseño de un manual de procesos y procedimientos aplicado al área contable de la empresa Servicios Tecnológicos de Salud Nosertec S.A. en el Distrito Metropolitano de Quito
The development of this manual of processes and procedures has as main objective to establish responsibilities for the employees that are involved in areas related to the accounting department of the company “Servicios Tecnológicos Salud Nosertec S.A” (value chain). The areas that should be consider...
| Autor Principal: | Vizcaíno Álvarez, Hugo Vinicio |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9864 |
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| Sumario: |
The development of this manual of processes and procedures has as main objective to establish responsibilities for the employees that are involved in areas related to the accounting department of the company “Servicios Tecnológicos Salud Nosertec S.A” (value chain). The areas that should be considered are purchasing, sales, payroll, taxes and fixed assets in order to avoid the rework of information and the incorrect application of tax accounting caused by the non- segregation of duties and the lack of training of those who are involved in the process.
The first chapter will present the current tax legislation in Ecuador concerning the application of taxes, fees, deductions, tax breaks, exemptions, penalties and interest, dates of fulfillment of obligations and payment of taxes.
The second chapter will present a review of the obligations that the company has with the State Control Agencies, and the processes and procedures applied the accounting area. In order to develop that review, there will be a description of roles, flow charts and questionnaires carried out with the aim of observing the control needs of the company and demonstrating the level of risk and confidence of the processes by establishing the responsibilities of the staff involved.
In the third chapter, the proposal about the accounting procedures that should be followed in each of the areas related to the accounting department will be presented, as well as, the correct application of the Generally Accepted Accounting Principles and the correct application of tax regulations by the different Ecuadorian control entities. |
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