Estudio de procesos y procedimientos en la agencia publicitaria “Pixelin” del cantón Sucúa para el desarrollo de un manual contable

Abstract

The present research had as aim to perform the study of the processes and procedures in the advertising agency Pixelin from Sucúa canton to the development of an accounting manual. The methodology applied in this study had a qualitative-quantitative approach, with a descriptive research level, guided to a field and documentary study. The techniques applied were the interview and the survey, which were applied to the manager and staff working in the agency. The interview allowed the diagnosis of the situation regarding the accounting and service procedures. The survey guided at the staff allowed identifying the way in which the procedures are applied. Then, SWOT, PESTA, Porter's five forces and microenvironment analyzes were carried out, which allowed the use of the deductive method, breaking down information on: strengths, weaknesses, threats, opportunities; political, economic, social, technological and environmental scope; threats and rivalries from new competitors, substitute products and the bargaining power of customers and suppliers; finally, the departments of the human talent and the financial resources. The study population was the whole staff working in the agency, ten persons. The results determined that the staff does not know that there is a manual of processes and accounting procedures and services, generating the activities stagnation, preventing proper accounting management. In conclusion, the agency needs to have a document that serves as a guide to carry out its processes and procedures, so it is proposed to perform the accounting manual that it will help to improve its economic activities in an efficient and effective way. Therefore, it is recommended to the agency to implement the proposed manual to reduce existing problems, regulate and speed up the daily operation.