Diseño de un manual de procedimientos administrativos y contables basado en el análisis de procesos del tecnicentro automotriz Trdmotor

Abstract

This study aims to conduct an analysis of the current processes of TRDMOTOR Automotive Technical Center to produce an administrative and accounting procedure manual. The research was based on a qualitative approach, at descriptive level and on a field and desk study type. Two techniques were applied such as observation and interview, through the implementation of the instruments of interview guide and observation form. Furthermore, to diagnose the internal control of mentioned processes, it was applied an inquiry and also the scientific method to evaluate the effectiveness of the internal control. The study population was comprised of all micro-enterprise staff, which are five people. As a result of the internal control based on the current four processes, was determined that there are varied weaknesses due to the empirical management, which causes integral, fraud and operational risks precluding the appropriate development of each process. It therefore follows that processes and procedures have to improve, as it is necessary to implement monitoring, which allows to a correct execution. Hence, it was proposed a solution related to mentioned deficiencies, such as an administrative and accounting procedures manual to use that would address to efficient and effective operations. It is recommended that the micro-enterprise implement such manual, as the study development would help running an ideal management of the operations and would lead to a constant progress.