Manual de procedimientos para la unidad de cartera vencida del sub-proceso de tesorería del GAD Municipal de Riobamba, año 2021

Abstract

The objective of this study was to design a manual of procedures for the overdue portfolio unit, of the treasury sub-process from the Municipal Autonomous Decentralized Government of Riobamba in order to facilitate a guide with sequential information of its main operations through a theoretical conceptualization to identify the different processes that are carried out within the unit as well as their graphic representation. For the compilation of the processes and preparation of the manual, the mixed method was used with which the processes carried out by the servers of the overdue portfolio unit were inspected and interpreted plus statistical data obtained from surveys applied to the employees of that unit. Through the inductive method, it was possible to observe different activities carried out by the officers, in addition to carrying out a documentary investigation, with different information from the unit. A field research with information that was obtained from the personnel to carry out the processes. This methodology used the observation, a survey and an interview. It was possible to prepare a map of processes for the overdue portfolio unit, the manual of procedures which includes the people in charge, indicators, objectives, execution times, activities described in a sequential manner and the flowchart for each process. In conclusion, this tool will help the servers to formally transmit the information on how to execute different activities, thus guaranteeing that a certain process is carried out correctly. Finally, it is recommended that the procedures manual can be updated according to the institutional needs.