Propuesta de optimización en los procesos contables y tributarios para la empresa yarais electric sas

Abstract

Companies must adequately carry out all their accounting and administrative procedures, to maintain control of operations and function more effectively, provide correct and reliable information on their financial activities and contribute to the main objective for which it was created.

Traditionally, accounting has been defined as the “business language” because it is, within the organization, a service activity in charge of identifying, measuring and communicating the economic information that allows different users to make judgments and make decisions . Procedures represent a fundamental component to achieve the objectives efficiently; due to the fact that they are constituted by a series of actions which must be executed repetitively and according to the administrative, accounting and operational needs that they have when executing their activities, considering as a reference point the objectives proposed by the company.

Generally the procedures are established in order to regulate the performance of the employees, that is, they guide the way in which the different functions carried out in the organization must be executed, thus facilitating the work of each worker; They are always directed towards a specific task keeping a relationship and chronological sequences in their stages, with the aim of ensuring that operations are always carried out in the same way, without this meaning that they are not subject to changes to handle them.

The proper functioning and achievement of the objectives of an organization, whether public or private, will depend largely on the proper application of the procedures in all its areas.