A hybrid methodology based on engineering tools for process standardization in accounting
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How to Cite

[1]
D. C. Benito Baene, J. S. Samacá Zamora, and E. Ángel Fuentes Rojas, “A hybrid methodology based on engineering tools for process standardization in accounting”, ing. Solidar, vol. 15, no. 28, May 2019.

Abstract

Introduction: This article is the final product for the investigation developed on the case study entitled “Standardization of the accounting process for the “Liga Colombiana Contra el Cáncer”. This was performed between 2017 and 2018 at the faculty of Engineering of the “Universidad Libre”, Bogotá, Colombia.

Problem: Lack of methodologies based on engineering tools for the standardization of accounting processes or similar fields.

Objective: Propose a methodology based on engineering tools for the standardization of accounting processes.

Methodology: This proposal is based on different engineering tools coupling that allowed to establish the following steps: Characterization, modeling, documentation, time study, indicators and impact evaluation.

Results: Hybrid methodology that allowed to standardize the Accounting process on “Liga Colombiana Contra el Cáncer”.

Conclusion: Standardization and coupling of the accounting process to the “Liga Colombiana Contra el Cáncer” management system.

Originality: This methodology is applicable to processes with variable characteristics that are not couplers to traditional standardization tools.

Originality: This methodology is applicable to processes with variable characteristics that are not coupled to traditional standardization tools.

Limitations: There currently exists very little literature and research related to standardization methodologies and engineering tools applied to accounting or similar processes.

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Cession of rights and ethical commitment

As the author of the article, I declare that is an original unpublished work exclusively created by me, that it has not been submitted for simultaneous evaluation by another publication and that there is no impediment of any kind for concession of the rights provided for in this contract.

In this sense, I am committed to await the result of the evaluation by the journal Ingeniería Solidaría before considering its submission to another medium; in case the response by that publication is positive, additionally, I am committed to respond for any action involving claims, plagiarism or any other kind of claim that could be made by third parties.

At the same time, as the author or co-author, I declare that I am completely in agreement with the conditions presented in this work and that I cede all patrimonial rights, in other words, regarding reproduction, public communication, distribution, dissemination, transformation, making it available and all forms of exploitation of the work using any medium or procedure, during the term of the legal protection of the work and in every country in the world, to the Universidad Cooperativa de Colombia Press.

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