Procedure manual for payment to suppliers of the Vikingo company Ecuador Viecusa S.A., located in the northern sector of the city of Guayaquil

Abstract

The accounts payable process or function is immensely important in a company since it involves almost all payments outside payroll. In the development of this project we investigated the problems that Vikingo Ecuador Viecusa S.A. has to pay its suppliers, in which we applied a descriptive and explanatory type of research and theoretical, empirical and statistical methods. For data collection techniques such as survey and interview were applied in whose analysis it was concluded that the solution to the problem posed is the development of a procedure manual for the payment to suppliers of the company Vikingo Ecuador Viecusa S.A., located in the northern sector of the city of Guayaquil, in order to indicate the steps to be followed to carry out this process in a responsible and effective manner, in addition to control and monitor the functions of each department linked to carry out this procedure.