Importancia del control en el proceso de nómina en FILIAL COVICAS L.T.D.A
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Date
2022-11-16
Authors
Echeverri Medina, Julián
Advisors
Sanabria Agudelo, Fabián Alejandro
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
La presente investigación surge en respuesta al problema percibido en FILIAL COVICAS L.T.D.A, donde se ha observado dificultades relacionadas con la nómina; tales como, falta de coordinación para realizar las actividades, incumplimiento en la entrega de información contable, insatisfacción laboral, entre otros; por ello con la presente investigación se propone un sistema automatizado para el control del proceso de nómina en FILIAL COVICAS L.T.D.A. En un primer momento, se determinarán las deficiencias y los riesgos en la realización y control del pago de nóminas, posteriormente se identificarán las actividades utilizadas en el proceso de pago de nómina y finalmente se realizará una guía de acción del sistema de control interno, incluyendo el desarrollo de una plantilla en Excel por medio de macros que permita el ingreso sistemático de la información en FILIAL COVICAS LTDA. El marco teórico recoge información recopilada de selecta bibliografía, documentos, revistas científicas y páginas web; además libros de autores expertos en el tema. El diseño metodológico de carácter mixto cualitativo, estudio de campo, cuyos resultados fueron expuestos cuantitativamente con el método estadístico, descriptivo, representados en cuadros y gráficos; el instrumento de la investigación es la encuesta al personal que interviene en el proceso de nómina cuyos resultados sirvieron para proponer un sistema automatizado para el control del proceso de nómina en FILIAL COVICAS L.T.D.A.
The present investigation arises in response to the problem perceived in FILIAL COVICAS L.T.D.A, where difficulties related to payroll have been observed; such as, lack of coordination to carry out activities, failure to deliver accounting information, job dissatisfaction, among others; Therefore, with the present investigation, an automated system is proposed for the control of the payroll process in FILIAL COVICAS L.T.D.A. At first, the deficiencies and risks in the execution and control of payroll payments will be determined, later the activities used in the payroll payment process will be identified and finally an internal control system action guide will be drawn up, including the development of an Excel template through macros that allows the systematic entry of information in FILIAL COVICAS LTDA. The theoretical framework collects information compiled from select bibliography, documents, scientific journals and web pages; also books by expert authors on the subject. The methodological design of qualitative mixed character, field study, whose results were exposed quantitatively with the statistical, descriptive method, represented in tables and graphs; The research instrument is the survey of the personnel involved in the payroll process, the results of which served to propose an automated system for the control of the payroll process in FILIAL COVICAS L.T.D.A.
The present investigation arises in response to the problem perceived in FILIAL COVICAS L.T.D.A, where difficulties related to payroll have been observed; such as, lack of coordination to carry out activities, failure to deliver accounting information, job dissatisfaction, among others; Therefore, with the present investigation, an automated system is proposed for the control of the payroll process in FILIAL COVICAS L.T.D.A. At first, the deficiencies and risks in the execution and control of payroll payments will be determined, later the activities used in the payroll payment process will be identified and finally an internal control system action guide will be drawn up, including the development of an Excel template through macros that allows the systematic entry of information in FILIAL COVICAS LTDA. The theoretical framework collects information compiled from select bibliography, documents, scientific journals and web pages; also books by expert authors on the subject. The methodological design of qualitative mixed character, field study, whose results were exposed quantitatively with the statistical, descriptive method, represented in tables and graphs; The research instrument is the survey of the personnel involved in the payroll process, the results of which served to propose an automated system for the control of the payroll process in FILIAL COVICAS L.T.D.A.
Description
Sugerir un sistema de control interno del pago de nóminas en la empresa FILIAL COVICAS LTDA.
Keywords
Nómina, Control, Sistema, Proceso, Payroll, System, Process