Design of the Manual of Accounting Procedures in Biotechnological Support Services

Abstract

The diagnosis was carried out at the CIMSERVICIM Basic Business Unit (UEB) where the absence of a specialized instrument containing the following was detected; functions, techniques and methods that allow the standardization of processes and that serve as a reference for the performance of accounting work, minimizing the risks of errors and guaranteeing strict compliance with the regulations in the country. Based on this problem, the objective is to propose a Manual of Accounting Procedures for the UEB of CIM Support Services. The design of the manual consists of three stages; consultation and analysis of the reference bibliography, design of the procedures that make up the manual; validation, implementation and evaluation. As a result of the research, the proposal of the Accounting Procedures Manual was made, validating the procedures that integrate it through the judgment of experts and reflecting the results in the Mathematical Statistical System MINITAB 17