Perfeccionamiento del Manual de Contabilidad de la Empresa Soldar Carriles Comandante Tony Santiago
Archivos
Fecha
2010-07-24
Autores
Valdivia Hernández, Arasay
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
Este trabajo investigativo se realizó en La Empresa de Soldar Carriles Comandante
“Tony Santiago”, del Municipio de Placetas perteneciente al Ministerio de Transporte;
como objetivo fundamental se trazó perfeccionar el Manual de Procedimientos
Contables de dicha empresa basándose en las regulaciones vigentes para elevar la
calidad de la información contable. El motivo fundamental para realizar esta
investigación fue la necesidad de actualizar y perfeccionar el manual existente,
siendo de vital importancia la actualización de los procedimientos que conforman
dicho manual para que no pierda su vigencia. Para el logro de los objetivos
propuestos se utilizaron diferentes técnicas, como la entrevista y consulta a
especialistas, la revisión documental y el análisis de las Resoluciones vigentes las
cuales permitieron presentar el Manual de Procedimientos Contables con los
procedimientos asociados a los subsistemas de Caja y Banco, Activos Fijos,
Inventarios y Nóminas, detallándose los asientos contables y los procedimientos a
seguir en cada operación que se realice.
This investigative work was carried out in The Company of Welding Rails Major "Tony Santiago", of the Municipality of Placetas belonging to the Ministry of Transport; as fundamental objective it was traced to perfect the Manual of Countable Procedures of this company being based on the effective regulations to elevate the quality of the countable information. The fundamental reason to carry out this investigation was in the necessity of to upgrade and to perfect the existent manual, being of vital importance the upgrade of the procedures that you/they conform this manual so that it doesn't lose its validity. For the achievement of the proposed objectives they were used different technical, as the interview and consultation to specialists, the documental revision and the analysis of the effective Resolutions which allowed to present the Manual of Countable Procedures where they pick up the procedures associated to the subsystems of Box and Bank, Active Fixed, Inventories and Payrolls, being detailed the countable seats and the procedures to continue in each operation that is carried out.
This investigative work was carried out in The Company of Welding Rails Major "Tony Santiago", of the Municipality of Placetas belonging to the Ministry of Transport; as fundamental objective it was traced to perfect the Manual of Countable Procedures of this company being based on the effective regulations to elevate the quality of the countable information. The fundamental reason to carry out this investigation was in the necessity of to upgrade and to perfect the existent manual, being of vital importance the upgrade of the procedures that you/they conform this manual so that it doesn't lose its validity. For the achievement of the proposed objectives they were used different technical, as the interview and consultation to specialists, the documental revision and the analysis of the effective Resolutions which allowed to present the Manual of Countable Procedures where they pick up the procedures associated to the subsystems of Box and Bank, Active Fixed, Inventories and Payrolls, being detailed the countable seats and the procedures to continue in each operation that is carried out.
Descripción
Palabras clave
Normativas Contables, Empresa de Soldar Carriles Comandante Tony Santiago, Manual de Contabilidad, Perfeccionamiento Empresarial