Resumen

BERICIARTO PEREZ, Frank Abel; NOA AGUILA, Reinier  y  GARCIA PEREZ, Alex. Diagnosis of the situation in the sub accounts payable at the university of Cienfuegos. Universidad y Sociedad [online]. 2015, vol.7, n.1, pp. 54-62. ISSN 2218-3620.

Currently, many are the attempts to achieve adequate control to provide compliance with the targets in the entities. Among the elements that encourage this control, are the operating procedures, which are instruments of support which reflects the steps for implementing the activities of a particular position and functions of the organization, with the purpose of improving, guide and lead the efforts of staff. Consequently, the general objective of this work is to design a Procedures Manual for Accounts Payable according to the characteristics of the University of Cienfuegos. For the preparation of some of the same research techniques were used, as were: interviews with specialists, work table and observation. General aspects of accounting and current legislation concerning this issue is addressed, a characterization and diagnosis of the entity and the proposed manual of procedures performed, which is useful for the company, since it has a fundamental tool for the job and control of operations. 

Palabras clave : Procedural Manual; Collections and Payments; Accounts Payable.

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