DISEÑO DE UN MANUAL DE POLÍTICAS Y PROCEDIMIENTOS PARA LA GESTIÓN ADMINISTRATIVA-CONTABLE DE LA ASOCIACIÓN DE PRODUCCIÓN SALGILCES ASPROSAL DE LA COMUNA LAS GILCES, PARROQUIA CRUCITA, CANTÓN PORTOVIEJO

Abstract

The present research work consisted in the design of a policy and procedure manual for the administrative - accounting management of the Asociación de Producción Salgilces ASPROSAL of the Crucita parish of the Portoviejo canton, for which, initially, a bibliographic - documentary research was developed for identify the theoretical aspects necessary for the correct design and structure of administrative and accounting policies and procedures, then a diagnosis was made of the current situation in the administrative and accounting field of the association under study through a field investigation in which We applied surveys aimed at the partners and an interview with the highest authority for data collection, afterwards, the correct use of established policies and procedures was promoted for its correct functioning through the designed manual. The main results were achieved by identifying the policies and procedures as a set of rules and operations for carrying out administrative and accounting activities in order for ASPROSAL to carry out its actions efficiently and promote its business growth. In addition, the activities of the administrative and accounting process within the association were determined knowing that they are carried out empirically, since they do not have professionals in the accounting branch, so the procedures are not carried out efficiently. Finally, it was determined that through the design of a manual of administrative and accounting policies and procedures, the correct functioning of ASPROSAL activities will be promoted. Said document included the norms and the management of the economic - financial resources, inventories and goods of the organization to establish parameters of the accomplishment of the functions of work in the accounting department, which would serve for the streamlining of the accounting of the same