Labor desarrollada como asistente contable en la empresa Hielos Norte SAC en el periodo 2021-2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de suficiencia profesional da constancia de las labores que se desarrollaron en la empresa Hielosnorte S.A.C en el periodo 2021-2022, en donde se desarrollaron las labores de soporte para el desarrollo del estado financiero, flujo de caja, conciliaciones bancarias, registro del libro de ventas, registro de libro de compras, llenado de PDTS 621 (IGV-renta), llenado de PDTS 601 (remuneraciones) y registro del proceso de adquisición de bienes de uso masivo para la producción. Durante el desarrollo de las mismas actividades, se determinó por juicio administrativo que el proceso más crítico de la empresa se detectó en la etapa de registrar el proceso de adquisición de bienes de uso masivo para la producción. Este proceso consistió en que la empresa carecía de un registro sólido de las entradas, salidas, desgastes y saldos de las herramientas para la maximización de los recursos disponibles. Para tal caso, se optó por usar la herramienta de gestión por procesos, de forma que se pasó de un macroproceso al desarrollo de micro procesos que garanticen el diálogo constate entre las etapas y se reduzca así el desperdicio de las herramientas mencionada. La conclusión de este trabajo arrojó que con la gestión por procesos se ha conseguido tener un registro sólido de las entradas, salidas, desgastes y saldos de las herramientas de consumo masivo.
ABSTRACT This work of professional proficiency records the tasks that were carried out in the company Hielosnorte INC in the period 2021-2022, where the support tasks were carried out for the development of the financial statement, cash flow, bank reconciliations, registration of the sales book, purchase book registration, filling out PDTS 621 (IGV-income), filling out PDTS 601 (remunerations) and recording the process of acquiring mass-used goods for production. During the development of the same activities, it was determined by administrative judgment that the most critical process of the company was detected in the stage of registering the process of acquiring mass-used goods for production. This process consisted of the company lacking a solid record of the inputs, outputs, wear and balances of the tools for the maximization of available resources. For this case, it was decided to use the process management tool, so that we went from a macro process to the development of micro processes that guarantee constant dialogue between the stages and thus reduce the waste of the aforementioned tools. The conclusion of this work showed that with process management it has been possible to have a solid record of the inputs, outputs, wear and balances of mass consumption tools.
ABSTRACT This work of professional proficiency records the tasks that were carried out in the company Hielosnorte INC in the period 2021-2022, where the support tasks were carried out for the development of the financial statement, cash flow, bank reconciliations, registration of the sales book, purchase book registration, filling out PDTS 621 (IGV-income), filling out PDTS 601 (remunerations) and recording the process of acquiring mass-used goods for production. During the development of the same activities, it was determined by administrative judgment that the most critical process of the company was detected in the stage of registering the process of acquiring mass-used goods for production. This process consisted of the company lacking a solid record of the inputs, outputs, wear and balances of the tools for the maximization of available resources. For this case, it was decided to use the process management tool, so that we went from a macro process to the development of micro processes that guarantee constant dialogue between the stages and thus reduce the waste of the aforementioned tools. The conclusion of this work showed that with process management it has been possible to have a solid record of the inputs, outputs, wear and balances of mass consumption tools.
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Keywords
Desempeño laboral, Análisis contable, Registros contables, Gestión por procesos