Propuesta de diseño de un manual de procedimientos administrativo, contable y tributario en la Comercializadora Nikos ubicada en la ciudad de Quito.

Abstract

This work demonstrates the importance of incorporating a Manual of Procedures in the different departments such as administrative, accounting, and tax, in this case, it will be carried out based on the Nikos business, according to the information collected through the different techniques used in the project such as observation, survey and interview and with the instruments used with the owner and the personnel in charge of the different areas of the business were evidenced the problems presented by the entity, therefore, the best topic for the entity is chosen and with this, the Procedures Manual is proposed. The research is experimental and field since dependent and independent variables were analyzed. In the same way, qualitative and quantitative data were collected through the different instruments applied to data collection. According to the results obtained, it was found that there are several inconsistencies and problems within the business according to the administrative, accounting, and tax areas, through the analysis and evaluation of the information found in the application of the different instruments, the problems of the business were evidenced, and in this way, the application of an administrative, accounting and tax Procedures Manual is proposed, thus providing a radical change in the different areas of the business. As a result, order and better functioning of the different areas such as administrative, accounting and tax appropriate for a business that has future goals, taking into consideration that the proposed manual can also be used for large companies.